<SEC-DOCUMENT>0001193125-14-406298.txt : 20141110
<SEC-HEADER>0001193125-14-406298.hdr.sgml : 20141110
<ACCEPTANCE-DATETIME>20141110170625
ACCESSION NUMBER:		0001193125-14-406298
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	20140930
FILED AS OF DATE:		20141110
DATE AS OF CHANGE:		20141110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIFETIME BRANDS, INC
		CENTRAL INDEX KEY:			0000874396
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				112682486
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19254
		FILM NUMBER:		141209617

	BUSINESS ADDRESS:	
		STREET 1:		1000 STEWART AVENUE
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530
		BUSINESS PHONE:		5166836000

	MAIL ADDRESS:	
		STREET 1:		1000 STEWART AVENUE
		STREET 2:		1000 STEWART AVENUE
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIFETIME HOAN CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>d799792d10q.htm
<DESCRIPTION>10-Q
<TEXT>
<HTML><HEAD>
<TITLE>10-Q</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Washington, D.C. 20549 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>FORM 10-Q
</B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>(Mark One) </B></P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B></B><FONT STYLE="FONT-FAMILY:WINGDINGS">&#120;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><B>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 </B></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>For the quarterly period ended: September&nbsp;30, 2014 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>or </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B></B><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT><B></B><B></B></TD>
<TD ALIGN="left" VALIGN="top"><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 </B></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>For the transition period from
<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> to
<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Commission File Number: 0-19254 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME
BRANDS, INC. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(Exact name of registrant as specified in its charter) </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="48%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center"><B>Delaware</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>11-2682486</B></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(State or other jurisdiction of</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>incorporation or organization)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(I.R.S. Employer</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Identification No.)</B></P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>1000 Stewart Avenue, Garden City, New York, 11530 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Address of principal executive offices) (Zip Code) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(516) 683-6000 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Registrant&#146;s telephone number, including area code) </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether the registrant (1)&nbsp;has filed all reports required to be filed by Section&nbsp;13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)&nbsp;has been subject to such filing requirements for the past 90 days.&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;<FONT
STYLE="FONT-FAMILY:WINGDINGS">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;<FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark
whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;<FONT STYLE="FONT-FAMILY:WINGDINGS">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;<FONT
STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the Exchange Act. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="16%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="60%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="20%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="1%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Large&nbsp;accelerated&nbsp;filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Accelerated&nbsp;filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#120;</FONT></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Non-accelerated filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT>&nbsp;&nbsp;(Do not check if a smaller reporting company)</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Smaller&nbsp;reporting&nbsp;company</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange
Act).&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;<FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;<FONT STYLE="FONT-FAMILY:WINGDINGS">&#120;</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The number of shares of the registrant&#146;s common stock outstanding as of October&nbsp;31, 2014 was 13,683,839. </P>
<P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FORM 10-Q </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>FOR THE
QUARTER ENDED SEPTEMBER 30, 2014 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="toc"></A>INDEX </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="7%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="86%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center"><B>Page&nbsp;No.</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Part I.</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><B><A HREF="#tx799792_1">Financial Information</A></B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item 1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_2">Financial Statements</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_3">Condensed Consolidated Balance Sheets &#150; September 30, 2014 (unaudited) and December 31, 2013</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_4">Condensed Consolidated Statements of Operations (unaudited) &#150; Three and Nine Months Ended September 30, 2014 and 2013</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_5">Condensed Consolidated Statements of Comprehensive Income (Loss) (unaudited) &#150; Three and Nine Months Ended September 30, 2014 and 2013</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_6">Condensed Consolidated Statements of Cash Flows (unaudited) &#150; Nine Months Ended September 30, 2014 and 2013</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_7">Notes to Condensed Consolidated Financial Statements (unaudited)</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_8">Review Report of Independent Registered Public Accounting Firm</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">23</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item 2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_9">Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">24</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item 3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_10">Quantitative and Qualitative Disclosures About Market Risk</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item 4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_11">Controls and Procedures</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Part II.</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><B><A HREF="#tx799792_12">Other Information</A></B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item 1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_13">Legal Proceedings</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">38</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item&nbsp;1A.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_14">Risk Factors</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">38</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item 2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_15">Unregistered Sales of Equity Securities and Use of Proceeds</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Item 6.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><A HREF="#tx799792_16">Exhibits</A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><A HREF="#tx799792_17">Signatures </A></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">41</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_1"></A>PART I. FINANCIAL INFORMATION </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&nbsp;1. <A NAME="tx799792_2"></A>Financial Statements </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_3">
</A>CONDENSED CONSOLIDATED BALANCE SHEETS </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(In thousands, except share data) </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="80%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>September&nbsp;30,<BR>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>December&nbsp;31,<BR>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center">(unaudited)</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD COLSPAN="2" VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>ASSETS</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">CURRENT ASSETS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cash and cash equivalents</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">4,977</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">4,947</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Accounts receivable, less allowances of $6,983 at September 30, 2014 and $5,209 at December 31, 2013</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">101,765</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">87,217</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Inventory (Note A)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">170,320</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">112,791</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Prepaid expenses and other current assets</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">9,014</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,781</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Deferred income taxes (Note H)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,938</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,940</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">TOTAL CURRENT ASSETS</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">290,014</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">214,676</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">PROPERTY AND EQUIPMENT, net</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">26,953</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">27,698</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">INVESTMENTS (Note C)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">30,893</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">36,948</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">INTANGIBLE ASSETS, net (Note D)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">105,640</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">55,149</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">OTHER ASSETS</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,164</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,268</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:7.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>TOTAL ASSETS</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">456,664</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">336,739</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>LIABILITIES AND STOCKHOLDERS&#146; EQUITY</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">CURRENT LIABILITIES</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Current maturity of Credit Agreement Term Loan (Note E)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">10,000</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">$</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Current maturity of Senior Secured Term Loan (Note E)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,937</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Short term loan (Note E)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">951</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Accounts payable</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">42,801</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">21,426</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Accrued expenses</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">36,852</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">41,095</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income taxes payable (Note H)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">345</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,036</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">TOTAL CURRENT LIABILITIES</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">90,949</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">69,494</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">DEFERRED RENT&nbsp;&amp; OTHER LONG-TERM LIABILITIES</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">21,826</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">18,644</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">DEFERRED INCOME TAXES (Note H)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,499</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,777</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">REVOLVING CREDIT FACILITY (Note E)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">113,062</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">49,231</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">CREDIT AGREEMENT TERM LOAN (Note E)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">37,500</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">SENIOR SECURED TERM LOAN (Note E)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">16,688</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">STOCKHOLDERS&#146; EQUITY</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Preferred stock, $.01 par value, shares authorized: 100 shares of Series A and 2,000,000 shares of Series B; none issued and
outstanding</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Common stock, $.01 par value, shares authorized: 25,000,000; shares issued and outstanding: 13,681,189 at September 30, 2014 and
12,777,407 at December 31, 2013</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">138</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">128</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Paid-in capital</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">158,971</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">146,273</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Retained earnings</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">28,956</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">38,224</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Accumulated other comprehensive loss (Note K)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(5,237</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,720</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">TOTAL STOCKHOLDERS&#146; EQUITY</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">182,828</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">180,905</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:7.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>TOTAL LIABILITIES AND STOCKHOLDERS&#146; EQUITY</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">456,664</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">336,739</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">See accompanying independent registered public accounting firm review report and notes to unaudited condensed
consolidated financial statements. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 2 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_4"></A>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(In thousands, except per share data) </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="68%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Three Months Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine Months Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net sales</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">162,244</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">142,229</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">395,976</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">337,862</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cost of sales</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">104,321</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">90,952</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">252,869</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">213,917</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Gross margin</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">57,923</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">51,277</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">143,107</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">123,945</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Distribution expenses</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13,262</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,564</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">38,068</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">31,489</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">32,849</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">28,941</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">98,456</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">80,499</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Intangible asset impairment (Note D)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,384</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,384</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Restructuring expenses (Note A)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">79</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">125</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">367</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income from operations</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,428</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">11,693</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,074</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">11,590</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Interest expense (Note E)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,698</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,280</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(4,760</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,591</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Loss on early retirement of debt</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(319</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income (loss) before income taxes and equity in earnings</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">6,730</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,413</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,005</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7,999</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income tax provision (Note H)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,123</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,869</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(352</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,993</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Equity in earnings (losses), net of taxes (Note C)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(5,193</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(5,451</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(5,360</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(5,113</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>NET INCOME (LOSS)</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,586</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,093</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(7,717</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(107</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>BASIC INCOME (LOSS) PER COMMON SHARE (NOTE G)</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.12</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.09</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.57</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.01</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>DILUTED INCOME (LOSS) PER COMMON SHARE (NOTE G)</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.12</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.08</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.57</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.01</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cash dividends declared per common share</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.03750</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.03125</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.11250</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.09375</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">See accompanying independent registered public accounting firm review report and notes to unaudited condensed
consolidated financial statements. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 3 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_5"></A>CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B></B>(In thousands) </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited)
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="77%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Three&nbsp;Months&nbsp;Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine&nbsp;Months&nbsp;Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net income (loss)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,586</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,093</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(7,717</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(107</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Other comprehensive income (loss), net of taxes:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Translation adjustment</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,309</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">200</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,577</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(190</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Derivative fair value adjustment</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">73</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(48</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">196</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Effect of retirement benefit obligations</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Other comprehensive income (loss), net of taxes</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,229</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">166</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,517</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">46</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Comprehensive income (loss)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(4,815</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,259</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(9,234</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(61</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">See accompanying independent registered public accounting firm review report and notes to unaudited condensed
consolidated financial statements </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 4 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_6"></A>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(In thousands) </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="84%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine Months Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>OPERATING ACTIVITIES</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net loss</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(7,717</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(107</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Adjustments to reconcile net loss to net cash (used in) provided by operating activities:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Provision for doubtful accounts</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">133</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">17</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Depreciation and amortization</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,628</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7,707</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Amortization of financing costs</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">465</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">397</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Deferred rent</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(623</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(721</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Deferred income taxes</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(212</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">26</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Stock compensation expense</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,133</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,131</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Undistributed equity in losses, net</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,360</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,686</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Intangible asset impairment</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,384</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Loss on early retirement of debt</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">319</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Changes in operating assets and liabilities (excluding the effects of business acquisitions)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Accounts receivable</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">587</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,177</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Inventory</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(37,479</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(28,469</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Prepaid expenses, other current assets and other assets</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,889</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,391</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Accounts payable, accrued expenses and other liabilities</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,985</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">20,266</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income taxes payable</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(7,535</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,885</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:7.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(21,461</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,834</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>INVESTING ACTIVITIES</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Purchases of property and equipment</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(4,410</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,772</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Kitchen Craft acquisition, net of cash acquired</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(59,977</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Other acquisitions, net of cash acquired</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(5,280</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net proceeds from sale of property</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">70</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:7.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>NET CASH USED IN INVESTING ACTIVITIES</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(69,597</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,765</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>FINANCING ACTIVITIES</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Proceeds from Revolving Credit Facility</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">206,193</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">155,929</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Repayments of Revolving Credit Facility</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(142,114</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(151,794</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Repayments of Senior Secured Term Loan</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(20,625</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,500</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Proceeds from Credit Agreement Term Loan</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">50,000</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Repayment of Credit Agreement Term Loan</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,500</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Proceeds from Short Term Loan</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,168</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Payment s on Short Term Loan</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(217</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Payment of financing costs</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,375</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Payments for common stock repurchases</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,229</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Proceeds from exercise of stock options</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,192</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">943</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cash dividends paid (Note K)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,517</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,117</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:7.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">91,205</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,768</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Effect of foreign exchange on cash</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(117</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">431</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>INCREASE IN CASH AND CASH EQUIVALENTS</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">732</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cash and cash equivalents at beginning of period</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,947</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,871</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>CASH AND CASH EQUIVALENTS AT END OF PERIOD</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">4,977</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">2,603</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">See accompanying independent registered public accounting firm review report and notes to unaudited condensed
consolidated financial statements. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 5 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_7"></A>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September&nbsp;30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE A &#151; BASIS OF
PRESENTATION AND SUMMARY ACCOUNTING POLICIES </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Organization and business </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Lifetime Brands, Inc. (the &#147;Company&#148;) designs, sources and sells branded kitchenware, tableware and other products used in the home and markets its
products under a number of brand names and trademarks, which are either owned or licensed by the Company, or through retailers&#146; private labels. The Company markets and sells its products principally on a wholesale basis to retailers. The
Company also markets and sells a limited selection of its products directly to consumers through its Pfaltzgraff<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Mikasa<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Lifetime
Sterling<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and The English Table Internet websites. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">During the second quarter of 2014, the
Company realigned its reportable segments into three categories, U.S. Wholesale, International and Retail Direct. The U.S. Wholesale segment, formerly the Wholesale segment, includes the domestic operations of the Company&#146;s primary business
that designs, markets and distributes its products to retailers and distributors. Due to recent acquisitions, certain business operations conducted outside the U.S., previously included in the Wholesale segment, were moved to the International
segment. This change reflects the manner in which management assesses performance and allocates resources. No changes were made to the Retail Direct segment. Previous periods presented have been recast to conform with the current period
presentation. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Basis of presentation </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of
Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments, which consist only of
normal recurring accruals, considered necessary for a fair presentation have been included. These condensed consolidated financial statements should be read in conjunction with the condensed consolidated financial statements and footnotes thereto
included in the Company&#146;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2013. Operating results for the three and nine month periods ended September&nbsp;30, 2014 are not necessarily indicative of the results that may
be expected for the year ending December&nbsp;31, 2014. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s business and working capital needs are highly seasonal, with a majority of
sales occurring in the third and fourth quarters. In 2013 and 2012, net sales for the third and fourth quarters accounted for 61% and 58% of total annual net sales, respectively. In anticipation of the pre-holiday shipping season, inventory levels
increase primarily in the June through October time period. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Revenue recognition </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company sells products wholesale, to retailers and distributors, and retail, directly to the consumer. Wholesale sales and retail sales are recognized when
title passes to the customer, which is primarily at the shipping point for wholesale sales and upon delivery to the customer for retail sales. Shipping and handling fees that are billed to customers in sales transactions are included in net sales
and amounted to $219,000 and $266,000 for the three months ended September&nbsp;30, 2014 and 2013, respectively, and $900,000 and $918,000 for the nine months ended September&nbsp;30, 2014 and 2013, respectively. Net sales exclude taxes that are
collected from customers and remitted to the taxing authorities. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company offers various sales incentives and promotional programs to its customers
from time to time in the normal course of business. These incentives and promotions typically include arrangements such as cooperative advertising, buydowns, volume rebates and discounts. These arrangements and an estimate of sales returns are
reflected as reductions in net sales in the Company&#146;s condensed consolidated statements of operations. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 6 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Cost of sales </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Cost of sales consist primarily of costs associated with the production and procurement of product, inbound freight costs, purchasing costs, royalties and
other product procurement related charges. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Distribution expenses </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses consist primarily of warehousing expenses and freight-out expenses. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Inventory </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Inventory consists principally of finished
goods sourced from third-party suppliers. Inventory also includes finished goods, work in process and raw materials related to the Company&#146;s manufacture of sterling silver products. Inventory is priced using the lower of cost (first-in,
first-out basis) or market method. The Company estimates the selling price of its inventory on a product by product basis based on the current selling environment. If the estimated selling price is lower than the inventory&#146;s cost, the Company
reduces the value of the inventory to its net realizable value. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The components of inventory are as follows: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="76%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="72%"></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center"><B>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center"><B>December&nbsp;31,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center">(in thousands)</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Finished goods</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">166,958</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">108,340</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Work in process</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,840</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,966</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Raw materials</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,522</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,485</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">170,320</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">112,791</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Fair value of financial instruments </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company determined the carrying amounts of cash and cash equivalents, accounts receivable and accounts payable are reasonable estimates of their fair
values because of their short-term nature. The Company determined that the carrying amounts of borrowings outstanding under its revolving credit facility, credit agreement term loan, senior secured term loan and short term loan approximate fair
value since such borrowings bear interest at variable market rates. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Derivatives </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company accounts for derivative instruments in accordance with Accounting Standard Codification (&#147;ASC&#148;) Topic No.&nbsp;815, Derivatives and
Hedging. ASC Topic No.&nbsp;815 requires that all derivative instruments be recognized on the balance sheet at fair value as either an asset or liability. Changes in the fair value of derivatives that qualify as hedges and have been designated as
part of a hedging relationship for accounting purposes have no net impact on earnings to the extent the derivative is considered highly effective in achieving offsetting changes in fair value or cash flows attributable to the risk being hedged,
until the hedged item is recognized in earnings. If a derivative which is designated as part of a hedging relationship is considered ineffective in achieving offsetting changes in fair value or cash flows attributable to the risk being hedged, the
changes in fair value are recorded in operations. For derivatives that do not qualify or are not designated as hedging instruments for accounting purposes, changes in fair value are recorded in operations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company is a party to interest rate swap agreements with an aggregate notional amount of $26.7 million to manage interest rate exposure in connection with
its variable interest rate borrowings.&nbsp;The hedge periods of these agreements commenced in March 2013 and expire in June 2018 and the notional amounts amortize over this period. The interest rate swap agreements were designated as cash flow
hedges under ASC Topic No.&nbsp;815.&nbsp;The </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 7 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
effective portion of the fair value gain or loss on these agreements is recorded as a component of accumulated other comprehensive loss.&nbsp;The effect of recording these derivatives at fair
value resulted in an unrealized gain of $73,000 and an unrealized loss of $48,000, net of taxes, for the three months ended September&nbsp;30, 2014 and 2013, respectively, and unrealized gains of $39,000 and $196,000, net of taxes, for the nine
months ended September&nbsp;30, 2014 and 2013, respectively. No amounts recorded in accumulated other comprehensive loss are expected to be reclassified to interest expense in the next twelve months. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The fair value of the derivatives have been obtained from the counterparties to the agreement and were based on Level 2 observable inputs using proprietary
models and estimates about relevant future market conditions.&nbsp;The aggregate fair value of the Company&#146;s interest derivative instruments was an asset of $12,000 and a liability of $54,000 at September&nbsp;30, 2014 and December&nbsp;31,
2013, respectively, and is included in accrued expenses and other long-term liabilities in the condensed consolidated balance sheet. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has also
entered into certain foreign exchange contracts, to primarily offset the earnings impact related to fluctuations in foreign currency exchange rates associated with inventory purchases denominated in foreign currencies. Although these foreign
exchange contracts have not been designated as hedges as required in order to apply hedge accounting, the contracts are effective from an economic perspective. The changes in the fair value of these contracts are recorded in earnings immediately. A
gain of $0.5 million and $76,000 is included in selling, general and administrative expenses in the condensed consolidated statements of operations for the three and nine months ended September&nbsp;30, 2014, respectively. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The aggregate gross notional amount of foreign exchange contracts at September&nbsp;30, 2014 was $6.0 million. The fair value of the Company&#146;s foreign
exchange contracts was a liability of $27,000 and is included within other long-term liabilities in the condensed consolidated balance sheet. The fair value of the derivatives have been obtained from the counterparties to the agreements and were
based on Level 2 observable inputs using proprietary models and estimates about relevant future market conditions.</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Employee Healthcare </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company self-insures certain portions of its health insurance plan. The Company maintains an accrual for unpaid claims and estimated claims incurred but
not yet reported (&#147;IBNR&#148;). Although management believes that it uses the best information available to estimate claims IBNR, actual claims may vary significantly from estimated claims. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Restructuring Expenses </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Costs associated with
restructuring activities are recorded at fair value when a liability has been incurred. A liability has been incurred at the point of closure for any remaining operating lease obligations and at the communication date for severance. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In May 2014, the Company commenced a plan to consolidate its customer service and call center functions and eliminated certain employee positions in
connection with this consolidation. The Company recorded $125,000 of restructuring expenses during the nine months ended September&nbsp;30, 2014 related to the execution of this plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In April 2013, the Company commenced a plan to close the Fred<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>&nbsp;&amp; Friends distribution center
and eliminate certain employee positions in conjunction with the closure, which was completed as of December&nbsp;31, 2013. The Company recorded $367,000 of restructuring expenses during the nine months ended September&nbsp;30, 2013 related to the
execution of this plan. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>New Accounting Pronouncements </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In May 2014, the Financial Accounting Standards Board (&#147;FASB&#148;) issued Accounting Standards Update (&#147;ASU&#148;) 2014-09, <I>Revenue from
Contracts with Customers</I>, to clarify the principles of recognizing revenue and create common revenue recognition guidance under U.S. GAAP and International Financial Reporting Standards. This ASU is effective for fiscal years and interim periods
within those years beginning after December&nbsp;15, 2016 and can be adopted either retrospectively to each reporting period presented or as a cumulative effect adjustment as of the date of the adoption, with early application not
permitted.&nbsp;The Company is currently determining its implementation approach and assessing the impact, if any, on the condensed consolidated financial statements. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 8 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Effective January&nbsp;1, 2013, the Company adopted ASU No.&nbsp;2013-02, <I>Comprehensive Income (Topic
220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,</I> which requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an
entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if
the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income (e.g., net periodic
pension benefit cost), an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. In connection with the adoption of this standard, the Company added additional disclosure
about the Company&#146;s accumulated other comprehensive income to Note K of its financial statements. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE B &#151; ACQUISITIONS </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Kitchen Craft </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On January&nbsp;15, 2014, the Company
acquired 100% of the share capital of Thomas Plant (Birmingham) Limited (&#147;Kitchen Craft&#148;) for cash in the amount of &pound;37.4&nbsp;million ($61.5 million) and 581,432 shares of common stock of the Company with an intrinsic value of
&pound;5.5&nbsp;million ($9.0 million). The purchase price also includes contingent cash consideration of up to &pound;5.5&nbsp;million ($9.0 million) which will be payable in future years if Kitchen Craft achieves certain financial targets. Kitchen
Craft is a leading supplier of kitchenware products and accessories in the United Kingdom. The assets, liabilities and operating results of Kitchen Craft are reflected in the Company&#146;s condensed consolidated financial statements in accordance
with ASC Topic No.&nbsp;805, <I>Business Combinations</I>, commencing from the acquisition date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The purchase price has been determined to be as follows
(in thousands): </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="68%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="88%"></TD>
<TD VALIGN="bottom" WIDTH="6%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cash</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">61,302</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Share consideration issued<SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,382</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Value of contingent consideration<SUP STYLE="font-size:85%; vertical-align:top">(2)</SUP></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,488</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Working capital adjustment<SUP STYLE="font-size:85%; vertical-align:top">(3)</SUP></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">374</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total purchase price</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">72,546</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top">Share consideration issued is valued at the closing market price discounted to account for lack of marketability related to the lock up period as described in the share purchase agreement. </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top">The value of contingent consideration represents the present value of the estimated payments related to the attainment of certain financial targets for the years 2014 through 2016. The maximum undiscounted contingent
consideration to be paid on the agreement is &pound;5.5&nbsp;million ($9.0 million). </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(3)</TD>
<TD ALIGN="left" VALIGN="top">A working capital adjustment was made in May 2014 as provided for in the share purchase agreement. </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 9 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The purchase price was allocated based on the Company&#146;s preliminary estimate of the fair value of the
assets acquired and liabilities assumed, as follows (in thousands): </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="68%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="84%"></TD>
<TD VALIGN="bottom" WIDTH="10%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">Purchase&nbsp;Price<BR>Allocation</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Accounts Receivable <SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">14,267</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Inventory</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">17,912</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Other assets</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,054</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Other liabilities</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(10,242</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Deferred income tax</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(8,805</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Goodwill and other intangibles</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">55,360</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total allocated value</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">72,546</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top">The fair value of accounts receivable approximated the gross contractual amounts receivable. </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Goodwill results
from such factors as an assembled workforce. The total amount of goodwill is not expected to be deductible for tax purposes. All of the goodwill and other intangible assets are included in the International Segment. Customer relationships and trade
names are amortized on a straight-line basis over their estimated useful lives (see Note D). </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Kitchen Craft pension plan </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kitchen Craft is the sponsor of a defined benefit pension plan (the &#147;Plan&#148;) for which service costs accrual ceased prior to the acquisition. Pursuant
to the share purchase agreement, the Company and the sellers agreed to take action to settle the Plan&#146;s obligation through the purchase of a group annuity contract and terminate the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As of the acquisition closing date, the&nbsp;projected benefit obligation of the Plan was estimated to be &pound;7.1&nbsp;million ($11.7 million) and was
fully funded pursuant to the share purchase agreement. The assumptions utilized in the measurement of the funded status at the acquisition date, including a discount rate of 3.3%, reflected Kitchen Craft&#146;s intent to settle the Plan through the
purchase of a group annuity contract.</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On October&nbsp;31, 2014, the Plan trustees secured, in full, all benefits payable or contingently payable under the
Plan (subject to adjustment as determined by the UK pension authority in connection with its approval of the Plan&#146;s termination) through the purchase of a group annuity contract from a major UK-based insurance company. The terms of the group
annuity contract required Kitchen Craft to make an additional payment of approximately &pound;1.5&nbsp;million ($2.4 million).&nbsp;The share purchase agreement provides that any additional contribution required in connection with the settlement and
termination of the Plan shall be offset by future amounts owed to the sellers or, if those amounts are insufficient, reimbursed by the sellers. Accordingly, there was no impact, nor is there any expected future impact, to the Company&#146;s
statement of operations&nbsp;in connection with the settlement and planned termination of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s net periodic benefit cost for the
three and nine months ended September&nbsp;30, 2014 was not material. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Unaudited pro forma results </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The nine months ended September&nbsp;30, 2014 includes the operations of Kitchen Craft for the period from January&nbsp;15, 2014 to September&nbsp;30, 2014.
The condensed consolidated statements of operations for the three and nine months ended September&nbsp;30, 2014, include $16.8 million and $47.2 million of net sales, respectively, and $1.6 million and $1.9 million of income from operations,
respectively, contributed by Kitchen Craft. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 10 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The following table presents the Company&#146;s pro forma consolidated net sales and income (loss) before
income taxes and equity in earnings for the three and nine months ended September&nbsp;30, 2014 and 2013. The unaudited pro forma results include the historical statements of operations information of the Company and of Kitchen Craft, giving effect
to the Kitchen Craft acquisition and related financing as if they had occurred at the beginning of the period presented. As described below under &#147;Other Acquisitions,&#148; the Company consummated certain other acquisitions during the nine
months ended September&nbsp;30, 2014; however the Company has not included the results prior to their acquisition in these pro forma results as the impact would not have been material. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="56%"></TD>
<TD VALIGN="bottom" WIDTH="5%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="5%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="5%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="5%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">Unaudited pro forma results</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center">Three Months Ended</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center">Nine Months Ended</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">September&nbsp;30,<BR>2014</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">September&nbsp;30,<BR>2013</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">September&nbsp;30,<BR>2014</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">September&nbsp;30,<BR>2013</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center">(In thousands, except per share data)</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net Sales</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">162,244</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">156,741</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">395,976</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">381,035</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income (loss) before income taxes and equity in earnings</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">6,730</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,042</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(130</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,112</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net income (loss)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,586</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">899</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(6,573</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">95</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Basic earnings (loss) per common share</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.12</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">0.06</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.49</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">0.01</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Diluted earnings (loss) per common share</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.12</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.06</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.49</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.01</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The pro forma results, prepared in accordance with U.S. GAAP, include the following pro forma adjustments related to the
Kitchen Craft acquisition: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(i)</TD>
<TD ALIGN="left" VALIGN="top">the elimination of the charge in cost of sales related to the increase in fair value of acquired inventory of $0.9 million in the nine months ended September&nbsp;30, 2014; </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(ii)</TD>
<TD ALIGN="left" VALIGN="top">an increase in amortization expense related to the fair value of the identifiable intangible assets of $0.9 million and $2.6 million in the three and nine months ended September&nbsp;30, 2013, respectively;
</TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(iii)</TD>
<TD ALIGN="left" VALIGN="top">the elimination of acquisition costs recorded in the nine months ended September&nbsp;30, 2014 of $0.9 million; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(iv)</TD>
<TD ALIGN="left" VALIGN="top">an increase in interest expense and amortization of debt issuance costs of $0.4 million and $1.4 million, resulting from the refinancing of the Company&#146;s debt to finance the acquisition, in the three and nine
months ended September&nbsp;30, 2013, respectively; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(v)</TD>
<TD ALIGN="left" VALIGN="top">an adjustment of $2.1 million in the nine months ended September&nbsp;30, 2013 to conform compensation expense to the Company&#146;s current compensation policies. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The unaudited pro forma results do not include any revenue or cost reductions that may be achieved through the business combination, or the impact of
non-recurring items directly related to the business combination. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The unaudited pro forma results are not necessarily indicative of the operating results
that would have occurred if the Kitchen Craft acquisition had been completed as of the date for which the pro forma financial information is presented. In addition, the unaudited pro forma results do not purport to project the future condensed
consolidated operating results of the combined companies. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Other acquisitions </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In February 2014, the Company acquired certain assets of Built NY, Inc. (&#147;Built NY&#148;), including inventory, trademarks and other intellectual
property. Also in February 2014, the Company acquired certain assets of The Empire Silver Company, Inc. (&#147;Empire Silver&#148;), including trademarks and other intellectual property. In March 2014, the Company acquired the share capital of La
Cafeti&egrave;re (UK) Limited, together with certain assets of other subsidiaries of The Greenfield Group Limited (collectively, &#147;La Cafeti&egrave;re&#148;). The La Cafeti&egrave;re acquisition included the purchase of certain trademarks and
other intellectual property, and certain inventory and receivables. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 11 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In aggregate, the Company paid approximately $5.3 million of primarily cash consideration for the
acquisitions of Built NY, Empire Silver and La Cafeti&egrave;re. The assets, liabilities and operating results of the acquisitions are reflected in the Company&#146;s condensed consolidated financial statements in accordance with ASC Topic
No.&nbsp;805, <I>Business Combinations</I>, commencing from the acquisition dates. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE C &#151; INVESTMENTS </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company owns approximately a 30% interest in Grupo Vasconia S.A.B. (&#147;Vasconia&#148;), an integrated manufacturer of aluminum products and one of
Mexico&#146;s largest housewares companies. Shares of Vasconia&#146;s capital stock are traded on the Bolsa Mexicana de Valores, the Mexican Stock Exchange (www.bmv.com.mx). The Quotation Key is VASCONI. The Company accounts for its investment in
Vasconia using the equity method of accounting and records its proportionate share of Vasconia&#146;s net income in the Company&#146;s statement of operations. Accordingly, the Company has recorded its proportionate share of Vasconia&#146;s net
income (reduced for amortization expense related to the customer relationships acquired) for the three and nine month periods ended September&nbsp;30, 2014 and 2013 in the accompanying condensed consolidated statements of operations. The value of
the Company&#146;s investment balance has been translated from Mexican Pesos (&#147;MXN&#148;) to U.S. Dollars (&#147;USD&#148;) using the spot rates of MXN 13.49 and MXN 13.06 at September&nbsp;30, 2014 and December&nbsp;31, 2013, respectively. The
Company&#146;s proportionate share of Vasconia&#146;s net income has been translated from MXN to USD using the average exchange rates of MXN 13.11 and MXN 12.90 during the three months ended September&nbsp;30, 2014 and 2013, respectively, and MXN
13.05 to MXN 13.11 and MXN 12.41 to MXN 12.77 during the nine months ended September&nbsp;30, 2014 and 2013, respectively. The effect of the translation of the Company&#146;s investment resulted in a decrease to the investment of $1.3 million and
$0.5 million during the nine months ended September&nbsp;30, 2014 and 2013, respectively (also see Note K). These translation effects are recorded in accumulated other comprehensive loss. Included within accrued expenses at September&nbsp;30, 2014
and December&nbsp;31, 2013 are amounts due to Vasconia of $117,000 and $152,000, respectively. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Summarized statement of income information for Vasconia in
USD and MXN is as follows: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>
<TD WIDTH="61%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD ROWSPAN="2" VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center"><B>Three Months Ended</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center">(in thousands)</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">USD</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">MXN</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">USD</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">MXN</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net Sales</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">45,635</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">598,197</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">37,306</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">481,222</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Gross Profit</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,173</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">107,134</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">6,215</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">80,167</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income (loss) from operations</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,720</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">22,547</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(131</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,686</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net Income (loss)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,173</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">15,381</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(853</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(11,003</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD ROWSPAN="2" VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center"><B>Nine Months Ended</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>September 30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center">(in thousands)</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">USD</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">MXN</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">USD</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">MXN</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net Sales</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">137,348</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,799,920</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">116,117</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,472,703</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Gross Profit</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">24,989</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">327,454</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">20,085</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">254,861</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income from operations</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,697</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">74,628</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,423</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">18,172</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net Income</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,649</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">34,575</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,794</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">22,273</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 12 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company recorded equity in earnings of Vasconia, net of taxes, of $0.3 million for the three months ended
September&nbsp;30, 2014 and equity in losses of Vasconia of $5.3 million (including a charge of $5.0 million, net of tax, for the reduction in the fair value of the Company&#146;s investment in Vasconia) for the three months ended September&nbsp;30,
2013. The Company recorded equity in earnings of Vasconia, net of taxes of $0.6 million and equity in losses of Vasconia of $4.7 million for the nine months ended September&nbsp;30, 2014 and 2013, respectively. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As of September&nbsp;30, 2014 and December&nbsp;31, 2013, the fair value (based upon Vasconia&#146;s quoted stock price) of the Company&#146;s investment in
Vasconia was $33.5 million and $35.2 million, respectively. The carrying value of the Company&#146;s investment in Vasconia was $30.5 million and $30.5 million as of September&nbsp;30, 2014 and December&nbsp;31, 2013, respectively. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has a 40% equity interest in GS Internacional S/A (&#147;GSI&#148;), a leading wholesale distributor of branded housewares products in Brazil,
which the Company acquired in December 2011. As a result of the decline in operating results of GSI and the current business environment in Brazil, the Company evaluated its carrying value of the investment for other-than-temporary impairment under
the equity-method of accounting. Management performed an evaluation of quantitative factors and concluded that the investment was other-than-temporarily impaired as of September&nbsp;30, 2014. The estimate of fair value was based upon the median of
the income-approach (discounted cash flow method) and market- approach valuation methodology using Level 3 unobservable inputs. Accordingly the Company recorded a $5.2 million impairment charge, net of tax, in equity in earnings (losses), net of
tax, for the three and nine month periods ended September&nbsp;30, 2014. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company, together with Vasconia and unaffiliated partners, formed Housewares
Corporation of Asia Limited (&#147;HCA&#148;), a Hong Kong-based company, to supply direct import kitchenware products to retailers in North, Central and South America. The Company initially invested $105,000 for a 40% equity interest in this entity
during 2011. The operating results of HCA were not significant through September&nbsp;30, 2014. As of September&nbsp;30, 2014 and December&nbsp;31, 2013, the carrying value of the Company&#146;s investment in HCA was $129,000 and $144,000,
respectively. In October 2014, the Company sold its investment in HCA to an unaffiliated partner. No significant gains or losses are expected to be recognized in connection with this sale. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In February 2012, the Company entered into Grand Venture Holdings Limited (&#147;Grand Venture&#148;), a joint venture with Manweal Development Limited
(&#147;Manweal&#148;), a Chinese corporation, to distribute Mikasa<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> products in China, which included an initial investment by the Company of $500,000. The Company and Manweal each own 50% of
Grand Venture and have rights and obligations proportionate to their ownership percentage. The Company accounts for its investment in Grand Venture using the equity method of accounting and has recorded its proportionate share of Grand
Venture&#146;s net loss as equity in earnings (losses), net of tax, in the Company&#146;s condensed consolidated statements of operations. The Company recorded equity in losses of the joint venture of $17,000 and $73,000 for the three and nine
months ended September&nbsp;30, 2014, respectively, and $21,000 and $58,000 for the three and nine months ended September&nbsp;30, 2013, respectively. As of September&nbsp;30, 2014 and December&nbsp;31, 2013, the carrying value of the Company&#146;s
investment in Grand Venture was $265,000 and $287,000, respectively. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 13 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company evaluated the disclosure requirements of ASC Topic No.&nbsp;860, <I>Transfers and Servicing</I>,
and determined that at September&nbsp;30, 2014, the Company did not have a controlling voting interest or variable interest in any of its investments and therefore continued accounting for the investments using the equity method of accounting. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE D &#151; INTANGIBLE ASSETS </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Intangible assets
consist of the following (in thousands): </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="56%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="10" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>September&nbsp;30, 2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="10" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>December&nbsp;31, 2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Gross</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Accumulated</B><br><B>Amortization</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Net</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Gross</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Accumulated</B><br><B>Amortization</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Net</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Goodwill</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">18,515</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">$</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">18,515</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">5,085</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">$</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">5,085</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Indefinite-lived intangible assets:</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Trade names</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">14,980</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">14,980</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">18,364</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">18,364</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Finite-lived intangible assets:</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Licenses</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">15,847</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(7,893</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7,954</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">15,847</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(7,551</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,296</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Trade names</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">22,384</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,939</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">18,445</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,056</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,677</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7,379</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Customer relationships</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">50,641</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(5,717</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">44,924</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">18,406</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,736</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">15,670</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Other</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,202</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(380</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">822</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">584</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(229</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">355</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Total</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">123,569</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(17,929</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">105,640</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">68,342</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(13,193</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">55,149</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 14 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A summary of the activities related to the Company&#146;s intangible assets for the nine months ended
September&nbsp;30, 2014 consists of the following (in thousands): </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="68%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="87%"></TD>
<TD VALIGN="bottom" WIDTH="6%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Goodwill and Intangible Assets, December&nbsp;31, 2013</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right"> 55,149</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Impairment of trade names</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,384</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Goodwill acquired</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13,430</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Intangibles acquired</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">45,181</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Amortization</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(4,736</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Goodwill and Intangible Assets, September&nbsp;30, 2014</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">105,640</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company performed its annual impairment test for its indefinite-lived trade names as of October&nbsp;1, 2014.&nbsp;The
test involved the assessment of the fair market values of the Company&#146;s indefinite-lived trade names based on Level 3 unobservable inputs, using a relief from royalty approach, assuming a discount rate of 14.0%-15.5% and an average long term
growth rate of 2.5%-3%.&nbsp;The result of the impairment assessment of the Company&#146;s indefinite-lived trade names indicated that the carrying values of the Elements<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, and Melannco<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP> trade names exceeded their fair values as of October&nbsp;1, 2014.</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s home
d&eacute;cor products category has experienced a decline in sales and profit in recent years. The Company believes the most significant factor resulting in the decline was the reduction in retail space allocated to the category which has also
contributed to pricing pressure. The Company has been re-branding a portion of the home d&eacute;cor products under the Mikasa<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and
Pfaltzgraff<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> trade names and more recently through the Bombay<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> license. The Company is also taking advantage of promotional sale
opportunities, such as flash sale websites and online retailers to offset the effect of a reduction in retail space for this product category and pricing pressures. As a result of these factors, the Company recorded an impairment charge of $3.4
million, related to these brands, in its condensed consolidated statement of operations for the three and nine month periods ended September&nbsp;30, 2014. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE E &#151; DEBT </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Credit Agreement </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In January 2014, the Company entered into a Second Amended and Restated Credit Agreement with JPMorgan Chase Bank, N.A, as Administrative Agent and
Co-Collateral Agent, and HSBC Bank USA, National Association, as Syndication Agent and Co-Collateral Agent (as amended, the &#147;Second Amended and Restated Credit Agreement&#148;) amending and restating the Company&#146;s then existing Amended and
Restated Credit Agreement. The Second Amended and Restated Credit Agreement, which matures in January 2019, provides for, among other things, a Revolving Credit Facility commitment totaling $175.0 million ($40.0 million of which is available for
multi-currency borrowings) and a new Term Loan facility of $50.0 million.</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Each borrowing under the Revolving Credit Facility bears interest, at the
Company&#146;s option, at one of the following rates: (i)&nbsp;the Alternate Base Rate, defined as the greater of the Prime Rate, Federal Funds Rate plus 0.5% or the Adjusted LIBO Rate plus 1.0%, plus a margin of 0.75% to 1.25%, or (ii)&nbsp;the
Eurodollar Rate, defined as the Adjusted LIBO Rate plus a margin of 1.75% to 2.25%. The respective margins are based upon availability which is a function of usage and the borrowing base. Interest rates on outstanding borrowings at
September&nbsp;30, 2014 ranged from 2.125% to 4.25%. In addition, the Company pays a commitment fee of 0.375% on the unused portion of the Revolving Credit Facility. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">At September&nbsp;30, 2014, borrowings outstanding under the Revolving Credit Facility were $113.1 million and open letters of credit were $4.1 million. At
September 30, 2014, availability under the Revolving Credit Facility was approximately $57.7 million. The borrowing capacity under the Revolving Credit Facility depends, in part, on eligible levels of accounts receivable and inventory that fluctuate
regularly and certain trademark values based upon periodic appraisals. Consequently, the $175.0 million commitment may not represent actual borrowing capacity. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 15 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company classifies a portion of the Revolving Credit Facility as a current liability if the
Company&#146;s intent and ability is to repay the loan from cash flows from operations which are expected to occur within the next 12 months. Repayments and borrowings under the facility can vary significantly from planned levels based on cash flow
needs and general economic conditions. The Company expects that it will continue to borrow and repay funds, subject to availability, under the facility based on working capital and other corporate needs. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">ABR Term Loans or Eurocurrency Term Loans, provided for under the Second Amended and Restated Credit Agreement, bear interest based on the applicable Senior
Leverage Ratio. The ABR Spread for Term Loans is 3.0% to 3.5% and the Eurocurrency Spread for Term Loans is 4.0% to 4.5%. As of September&nbsp;30, 2014, $47.5 million was outstanding under the Term Loan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s payment obligations under the Revolving Credit Facility are unconditionally guaranteed by each of its existing and future U.S.
subsidiaries. Certain payment obligations under the Revolving Credit Facility are also direct obligations of its foreign subsidiary borrowers designated as such under the Second Amended and Restated Credit Agreement and, subject to limitations on
such guaranty, are guaranteed by the foreign subsidiary borrowers, as well as by the Company. The obligations of the Company under the Revolving Credit Facility and any hedging arrangements and cash management services and the guarantees by its
domestic subsidiaries in respect of those obligations are secured by substantially all of the assets and stock (but in the case of foreign subsidiaries, limited to 65% of the capital stock in first-tier foreign subsidiaries and not including stock
of subsidiaries of such first-tier foreign subsidiaries) owned by the Company and the U.S. subsidiary guarantors, subject to certain exceptions. Such security interest consists of a first-priority lien, subject to certain permitted liens, with
respect to the assets of the Company and its domestic subsidiaries pledged as collateral in favor of lenders under the Revolving Credit Facility. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The
Second Amended and Restated Credit Agreement provides for customary restrictions and events of default. Restrictions include limitations on additional indebtedness, acquisitions, investments and payment of dividends, among other things. Further, the
Second Amended and Restated Credit Agreement provides that at any time any Term Loan is outstanding or at any time no Term Loan is outstanding and availability under the Revolving Credit Facility is less than $17.5 million and continuing until
availability of at least $20.0 million is maintained for three consecutive months, the Company is required to maintain a minimum fixed charge coverage ratio of 1.10 to 1.00 for each four consecutive fiscal quarter periods. The Second Amended and
Restated Credit Agreement also provides that when the Term Loan is outstanding, the Company is required to maintain a Senior Leverage Ratio within defined parameters not to exceed 4.00 to 1.00 at the fiscal quarter ending September&nbsp;30, 2014;
4.25 to 1.00 at the fiscal quarter ending December&nbsp;31, 2014; 3.50 to 1.00 at each fiscal quarter end in 2015; and 2.50 to 1.00 at each fiscal quarter end thereafter; provided that for any fiscal quarter ending on September&nbsp;30 of any year,
the maximum Senior Leverage Ratio specified above shall be increased by an additional 0.25:1.00. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company was in compliance with the financial
covenants of the Second Amended and Restated Credit Agreement at September&nbsp;30, 2014. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In January 2014, the Company repaid the previously outstanding
Senior Secured Term Loan in connection with the execution and delivery of the Second Amended and Restated Credit Agreement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Other Credit Agreements
</I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A subsidiary of the Company has a credit facility (&#147;HSBC Facility&#148; or &#147;Short term loan&#148;) with HSBC Bank (China) Company Limited,
Shanghai Branch (&#147;HSBC&#148;) for up to RMB 18.0&nbsp;million ($2.9 million). The HSBC Facility is subject to annual renewal and may be used to fund general working capital needs of the subsidiary which is a trading company in the People&#146;s
Republic of China. Borrowings under the HSBC Facility are guaranteed by the Company and are granted at the sole discretion of HSBC. At September&nbsp;30, 2014, RMB 5.9&nbsp;million ($951,000) was outstanding and the interest rate was 6.44% under the
HSBC Facility. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 16 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE F &#151; STOCK COMPENSATION </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A summary of the Company&#146;s stock option activity and related information for the nine months ended September&nbsp;30, 2014 is as follows: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="62%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Options</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Weighted-<BR>average<BR>exercise<BR>price</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Weighted-<BR>average<BR>remaining<BR>contractual<BR>life (years)</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Aggregate<BR>intrinsic<BR>value</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Options outstanding, January&nbsp;1, 2014</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,371,650</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">12.75</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Grants</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">394,400</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">18.83</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Exercises</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(339,331</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8.44</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cancellations</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(32,200</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">12.23</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Expirations</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(17,000</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">21.67</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Options outstanding, September&nbsp;30, 2014</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,377,519</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">14.32</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">6.19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">7,681,733</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Options exercisable, September&nbsp;30, 2014</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,527,594</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13.87</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4.97</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">6,148,510</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value that would have been received by
the option holders had all option holders exercised their stock options on September&nbsp;30, 2014. The intrinsic value is calculated for each in-the-money stock option as the difference between the closing price of the Company&#146;s common stock
on September&nbsp;30, 2014 and the exercise price. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The total intrinsic value of stock options exercised for the nine months ended September&nbsp;30, 2014
and 2013 was $3.0 million and $1.7 million, respectively. The intrinsic value of a stock option that is exercised is calculated at the date of exercise. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Total unrecognized stock option compensation expense at September&nbsp;30, 2014, before the effect of income taxes, was $5.6 million and is expected to be
recognized over a weighted-average period of 2.74 years. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">During the nine months ended September&nbsp;30, 2014, the Company granted an aggregate of 21,511
shares of restricted stock to its independent directors as part of their annual retainer that vest 100% one year from the date of grant. The restricted stock had a weighted average grant date fair value of $16.07 that will be recognized in stock
compensation expense over the one year vesting period. Total unrecognized restricted stock compensation expense at September&nbsp;30, 2014 was $247,000 and is expected to be recognized over a weighted-average period of 0.7 years. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company recognized stock compensation expense of $680,000 and $740,000 for the three months ended September&nbsp;30, 2014 and 2013, respectively, and
$2,133,000 and $2,131,000 for the nine months ended September&nbsp;30, 2014 and 2013, respectively. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">At September&nbsp;30, 2014, there were 276,362 shares
available for awards that could be granted under the Company&#146;s 2000 Long-Term Incentive Plan. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE G &#151; INCOME (LOSS) PER COMMON SHARE
</B><B><I></I></B><B> </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Basic income (loss) per common share has been computed by dividing net income (loss) by the weighted-average number of shares of
the Company&#146;s common stock outstanding. Diluted income (loss) per common share adjusts net income (loss) and basic income (loss) per common share for the effect of all potentially dilutive shares of the Company&#146;s common stock. The
calculations of basic and diluted income (loss) per common share for the three and nine month periods ended September&nbsp;30, 2014 and 2013 are as follows: </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 17 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="67%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Three Months Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine Months Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center">(in thousands, except per share amounts)</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Net income (loss) &#150; basic and diluted</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,586</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,093</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(7,717</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(107</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Weighted-average shares outstanding &#150; basic</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13,619</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">12,707</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13,460</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">12,758</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Effect of dilutive securities:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Stock options</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">339</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Weighted-average shares outstanding &#150; diluted</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13,619</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13,046</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">13,460</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">12,758</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Basic income (loss) per common share</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.12</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.09</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.57</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.01</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Diluted income (loss) per common share</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.12</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">0.08</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.57</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(0.01</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The computation of diluted income (loss) per common share for the three months ended September&nbsp;30, 2014 and 2013 excludes
options to purchase 2,377,519 shares and options to purchase 336,500 shares, respectively. The computation of diluted loss per common share for the nine months ended September&nbsp;30, 2014 and 2013 excludes options to purchase 2,443,481 shares and
options to purchase 2,476,500 shares, respectively. These shares were excluded due to their antidilutive effects. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE H &#151; INCOME TAXES </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On a quarterly basis, the Company evaluates its tax positions and revises its estimates accordingly. The estimated value of the Company&#146;s uncertain tax
positions at September&nbsp;30, 2014 is a gross liability of $245,000. If the Company&#146;s tax positions are sustained by the taxing authorities in favor of the Company, the Company&#146;s net liability would be reduced by $245,000, all of which
would benefit the Company&#146;s tax provision. The Company believes that $245,000 of its tax positions will be resolved within the next twelve months. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has identified the following jurisdictions as &#147;major&#148; tax jurisdictions: U.S. Federal, California, Massachusetts, New York, New Jersey
and the United Kingdom. The Company is no longer subject to U.S. Federal income tax examinations for the years prior to 2010. At September&nbsp;30, 2014, the periods subject to examination for the Company&#146;s major state jurisdictions are the
years ended 2009 through 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s policy for recording interest and penalties is to record such items as a component of income taxes.
Interest and penalties were not material to the Company&#146;s financial position, results of operations or cash flows as of and for the three and nine months ended September&nbsp;30, 2014 and 2013. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE I &#151; BUSINESS SEGMENTS </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company operates in
three reportable business segments: U.S. Wholesale, International and Retail Direct. The U.S. Wholesale segment is the Company&#146;s primary domestic business that designs, markets and distributes its products to retailers and distributors. The
International Segment consists of certain business operations conducted outside the U.S. which was previously included in the Wholesale segment. The Retail Direct segment is where the Company markets and sells a limited selection of its products to
consumers through its Pfaltzgraff<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Mikasa<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and Lifetime Sterling<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> websites.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has segmented its operations to reflect the manner in which management reviews and evaluates the results of its operations. While the three
segments distribute similar products, the segments have been distinct due to the different methods the Company uses to sell, market and distribute the products. Management evaluates the performance of the U.S. Wholesale, International and Retail
Direct segments based on net sales and income (loss) from operations. Such measures give recognition to specifically identifiable operating costs such as cost of sales, distribution expenses and selling, general and administrative expenses. Certain
general and administrative expenses, such as senior executive salaries and benefits, stock compensation, director fees and accounting, legal and consulting fees, are not allocated to the specific segments and are reflected as unallocated corporate
expenses. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 18 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="64%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Three Months Ended <BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine Months Ended <BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center"><B></B>(in thousands)<B></B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Net sales</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">U.S. Wholesale</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">125,341</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">128,143</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">296,155</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">299,457</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">International</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">33,247</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,360</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">87,969</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">25,433</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Retail Direct</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,656</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,726</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">11,852</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">12,972</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total net sales</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">162,244</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">142,229</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">395,976</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">337,862</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Income (loss) from operations</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">U.S. Wholesale</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">9,919</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">15,294</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">13,096</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">23,671</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">International</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,141</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">213</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,226</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2,185</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Retail Direct</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(372</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(267</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,088</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(533</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Unallocated corporate expenses</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,260</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,547</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(10,160</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(9,363</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total income from operations</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">8,428</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">11,693</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">3,074</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">11,590</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Depreciation and amortization</B></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">U.S. Wholesale</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,888</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(2,161</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(6,409</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(6,340</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">International</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,373</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(290</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(4,054</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,170</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Retail Direct</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(38</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(66</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(165</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(197</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total depreciation and amortization</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(3,299</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(2,517</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(10,628</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(7,707</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="76%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="72%"></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>September&nbsp;30,<BR>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>December&nbsp;31,<BR>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center"><B></B>(in thousands)<B></B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Assets</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">U.S. Wholesale</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">316,369</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">291,757</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">International</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">130,873</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">35,365</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Retail Direct</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">507</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">730</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Unallocated/ Corporate/ Other</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,915</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,887</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total assets</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">456,664</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">336,739</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE J &#151; CONTINGENCIES </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Wallace Silversmiths de Puerto Rico, Ltd. (&#147;Wallace de Puerto Rico&#148;), a wholly-owned subsidiary of the Company, operates a manufacturing facility in
San Germ&aacute;n, Puerto Rico that is leased from the Puerto Rico Industrial Development Company (&#147;PRIDCO&#148;). In March 2008, the United States Environmental Protection Agency (the &#147;EPA&#148;) announced that the San Germ&aacute;n
Ground Water Contamination site in Puerto Rico (the &#147;Site&#148;) had been added to the Superfund National Priorities List due to contamination present in the local drinking water supply. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 19 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In May 2008, Wallace de Puerto Rico received from the EPA a Notice of Potential Liability and Request for
Information Pursuant to 42 U.S.C. Sections 9607(a) and 9604(e) of the Comprehensive Environmental Response, Compensation, and Liability Act. The Company responded to the EPA&#146;s Request for Information on behalf of Wallace de Puerto Rico.&nbsp;In
July 2011, Wallace de Puerto Rico received a letter from the EPA requesting access to the property that it leases from PRIDCO, and the Company granted such access.&nbsp;In February, 2013, the EPA requested access to conduct further environmental
investigation at the property. The Company granted such access.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company is not aware of any determination by the EPA that any remedial action
is required for the Site, and, accordingly, is not able to estimate the extent of any possible liability. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company is, from time to time, involved in
other legal proceedings. The Company believes that other current litigation is routine in nature and incidental to the conduct of the Company&#146;s business and that none such litigation, individually or collectively, would have a material adverse
effect on the Company&#146;s consolidated financial position, results of operations or cash flows. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>NOTE K &#151; OTHER </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Cash dividends </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dividends declared in the nine months
ended September&nbsp;30, 2014 are as follows: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="84%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="27%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="26%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="26%"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE="border-bottom:1.00pt solid #000000; width:65.30pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Dividend&nbsp;per&nbsp;share</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Date&nbsp;declared</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Date&nbsp;of&nbsp;record</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Payment&nbsp;date</B></P></TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.03750</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">March 11, 2014</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">May 1, 2014</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">May 15, 2014</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.03750</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">June 19, 2014</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">August 1, 2014</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">August 15, 2014</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.03750</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">July 29, 2014</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">October 31, 2014</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">November 14, 2014</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On February&nbsp;15, 2014,&nbsp;May&nbsp;15, 2014 and August&nbsp;15, 2014 the Company paid cash dividends of $501,000,
$506,000 and $510,000, respectively, which reduced retained earnings. In the three months ended September&nbsp;30, 2014, the Company reduced retained earnings for the accrual of $510,000 relating to the dividend payable on November&nbsp;14, 2014.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On November&nbsp;5, 2014, the Board of Directors declared a quarterly dividend of $0.0375 per share payable on February&nbsp;13, 2015 to shareholders of
record on January&nbsp;30, 2015. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dividends declared in the nine months ended September&nbsp;30, 2013 are as follows: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="84%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="27%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="26%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="26%"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE="border-bottom:1.00pt solid #000000; width:65.30pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Dividend&nbsp;per&nbsp;share</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Date declared</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Date of record</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Payment date</B></P></TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.03125</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">March 12, 2013</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">May 1, 2013</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">May 15, 2013</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.03125</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">June 13, 2013</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">August 1, 2013</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">August 15, 2013</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.03125</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">August 2, 2013</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">November 1, 2013</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">November 15, 2013</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Stock repurchase program </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On April&nbsp;30, 2013, Lifetime&#146;s Board of Directors authorized the repurchase of up to $10.0 million of the Company&#146;s common stock. The repurchase
authorization permits the Company to effect the repurchases from time to time through open market purchases and privately negotiated transactions. During the nine months ended September&nbsp;30, 2013, the Company repurchased 245,575 shares under the
April 2013 authorization at a total cost of $3.2 million and thereafter retired the repurchased shares. No shares were repurchased during the three and nine months ended September&nbsp;30, 2014. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 20 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Supplemental cash flow information </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="76%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="82%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine Months Ended<BR>September 30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center"><B></B>(in thousands)<B></B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Supplemental disclosure of cash flow information:</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cash paid for interest</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">3,664</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">2,742</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cash paid for taxes</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,771</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,891</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Non-cash investing activities:</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Translation adjustment</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,577</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">190</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 21 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIFETIME BRANDS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>September 30, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(unaudited) </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Components of accumulated other comprehensive loss, net </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="76%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Three&nbsp;Months&nbsp;Ended<BR>September 30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine Months Ended<BR>September 30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center"><B></B>(in thousands)<B></B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><I>Accumulated translation adjustment:</I></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Balance at beginning of period</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,212</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(3,194</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(2,944</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(2,804</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Translation gain (loss) during period</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3,309</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">200</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1,577</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(190</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Balance at end of period</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(4,521</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(2,994</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(4,521</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(2,994</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><I>Accumulated deferred losses on cash flow hedges:</I></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Balance at beginning of period</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(65</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(28</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(31</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(272</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Derivative fair value adjustment, net of taxes of $49 and $32 for the three months ended September&nbsp;30, 2014 and 2013,
respectively, and $26 and $131 for the nine months ended September&nbsp;30, 2014 and 2013, respectively</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">73</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(48</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">196</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Balance at end of period</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(76</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(76</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><I>Accumulated effect of retirement benefit obligations:</I></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Balance at beginning of period</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(731</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,134</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(745</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,160</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Amounts reclassified from accumulated other comprehensive loss: <SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Amortization of actuarial losses, net of taxes of $5 and $8 for the three months ended September 30, 2014 and 2013, respectively, and
$14 and $27 for the nine months ended September 30, 2014 and 2013, respectively</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Balance at end of period</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(724</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,120</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(724</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,120</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total accumulated other comprehensive loss at end of period</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(5,237</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(4,190</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(5,237</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(4,190</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top">Amounts are recorded in selling, general and administrative expense on the Condensed consolidated statements of operations. </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 22 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_8"></A>Review Report of Independent Registered Public Accounting Firm </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To the Board of Directors and Stockholders of Lifetime Brands, Inc.: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We have reviewed the condensed consolidated balance sheet of Lifetime Brands, Inc. (the &#147;Company&#148;) as of September&nbsp;30, 2014, and the related
condensed consolidated statements of operations and comprehensive income (loss) for the three-month and nine-month periods ended September&nbsp;30, 2014 and 2013, and the condensed consolidated statements of cash flows for the nine-month periods
ended September&nbsp;30, 2014 and 2013. These financial statements are the responsibility of the Company&#146;s management. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We conducted our review in
accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for
financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States), the objective of which is the expression of an opinion
regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Based on our review, we are not aware of any
material modifications that should be made to the condensed consolidated financial statements referred to above for them to be in conformity with U.S. generally accepted accounting principles. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheet
of Lifetime Brands, Inc. as of December&nbsp;31, 2013, and the related consolidated statements of operations, comprehensive income, stockholders&#146; equity, and cash flows for the year then ended (not presented herein) and we expressed an
unqualified audit opinion on those consolidated financial statements in our report dated March&nbsp;14, 2014. We did not audit the consolidated financial statements of Grupo Vasconia, S.A.B. and Subsidiaries (a corporation in which the Company has a
30% interest), which statements have been audited by other auditors whose report has been furnished to us, and our opinion on the consolidated financial statements, insofar as it relates to the amounts included for Grupo Vasconia, S.A.B. and
Subsidiaries, is based solely on the report of the other auditors. In the consolidated financial statements, the Company&#146;s investment in Grupo Vasconia, S.A.B. and Subsidiaries is stated at $30.5 million at December&nbsp;31, 2013, and the
Company&#146;s equity in the net loss of Grupo Vasconia, S.A.B. and Subsidiaries is stated at $4.0 million for the year ended December&nbsp;31, 2013. In our opinion, the accompanying condensed consolidated balance sheet of Lifetime Brands, Inc. as
of December&nbsp;31, 2013, is fairly stated, in all material respects, in relation to the consolidated balance sheet from which it has been derived. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:56%; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ ERNST&nbsp;&amp; YOUNG LLP </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Jericho, New York </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">November&nbsp;10, 2014 </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 23 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_9"></A>Item&nbsp;2. Management&#146;s Discussion and Analysis of Financial Condition and
Results of Operations </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This Quarterly Report on Form 10-Q of Lifetime Brands, Inc. (the &#147;Company&#148; and, unless the context otherwise requires,
references to the &#147;Company&#148; shall include its consolidated subsidiaries) contains <FONT STYLE="white-space:nowrap">&#147;forward-looking</FONT> statements&#148; as defined by the Private Securities Litigation Reform Act of 1995. These <FONT
STYLE="white-space:nowrap">forward-looking</FONT> statements include information concerning Lifetime Company&#146;s plans, objectives, goals, strategies, future events, future revenues, performance, capital expenditures, financing needs and other
information that is not historical information. Many of these statements appear, in particular, in <I>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations.</I> When used in this Quarterly Report on Form 10-Q,
the words &#147;estimates,&#148; &#147;expects,&#148; &#147;anticipates,&#148; &#147;projects,&#148; &#147;plans,&#148; &#147;intends,&#148; &#147;believes,&#148; &#147;may,&#148; &#147;should,&#148; &#147;seeks,&#148; and variations of such words
or similar expressions are intended to identify <FONT STYLE="white-space:nowrap">forward-looking</FONT> statements. All <FONT STYLE="white-space:nowrap">forward-looking</FONT> statements, including, without limitation, the Company&#146;s examination
of historical operating trends, are based upon the Company&#146;s current expectations and various assumptions. The Company believes there is a reasonable basis for its expectations and assumptions, but there can be no assurance that the Company
will realize its expectations or that the Company&#146;s assumptions will prove correct. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">There are a number of risks and uncertainties that could cause
the Company&#146;s actual results to differ materially from the <FONT STYLE="white-space:nowrap">forward-looking</FONT> statements contained in this Quarterly Report. Important factors that could cause the Company&#146;s actual results to differ
materially from those expressed as <FONT STYLE="white-space:nowrap">forward-looking</FONT> statements are set forth in this Quarterly Report on Form 10-Q in Part II, Item 1A under the heading <I>Risk Factors</I> and in the Company&#146;s 2013 Annual
Report on Form 10-K in Part I, Item&nbsp;1A under the heading <I>Risk Factors</I>. Such risks, uncertainties and other important factors include, among others, risks related to: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Indebtedness; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Seasonality; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">General economic factors and political conditions; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Acquisitions and investments; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">International operations; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Liquidity; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Interest; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Competition; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Customer practices; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Supply chain; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">International trade and transportation; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Intellectual property, brands and licenses; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Regulatory matters; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Product liability; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Technology; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Personnel; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Business interruptions; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Price fluctuations; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Projections. </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 24 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">There may be other factors that may cause the Company&#146;s actual results to differ materially from the <FONT
STYLE="white-space:nowrap">forward-looking</FONT> statements. Except as may be required by law, the Company undertakes no obligation to publicly update or revise <FONT STYLE="white-space:nowrap">forward-looking</FONT> statements which may be made to
reflect events or circumstances after the date made or to reflect the occurrence of unanticipated events. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 25 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>ABOUT THE COMPANY </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company designs, sources and sells branded kitchenware, tableware and other products used in the home. The Company&#146;s product categories include two
categories of products that people use to prepare, serve and consume foods, Kitchenware (kitchen tools and gadgets, cutlery, cutting boards, shears, cookware and bakeware) and Tableware (dinnerware, stemware, flatware and giftware); and one
category, Home Solutions, which comprises other products used in the home (pantryware, spice racks, thermal beverageware, food storage and home d&eacute;cor). In 2013, Kitchenware products and Tableware products accounted for approximately 89% of
the Company&#146;s wholesale net sales and 86% of its consolidated net sales. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company markets several product lines within each of its product
categories and under most of the Company&#146;s brands, primarily targeting moderate price points through virtually every major level of trade. The Company believes it possesses certain competitive advantages based on its brands, its emphasis on
innovation and new product development and its sourcing capabilities. The Company owns or licenses a number of leading brands in its industry including Farberware<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Mikasa<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Pfaltzgraff<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, KitchenAid<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Kamenstein<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Fred<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Towle<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>,
Wallace<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Sabatier<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, KitchenCraft<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, masterclass<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and colourworks<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>. Historically, the Company&#146;s sales growth has come from expanding product offerings within its product categories,
by developing existing brands, acquiring new brands and establishing new product categories. Key factors in the Company&#146;s growth strategy have been the selective use and management of the Company&#146;s brands and the Company&#146;s ability to
provide a stream of new products and designs. A significant element of this strategy is the Company&#146;s in-house design and development teams that create new products, packaging and merchandising concepts. More recently, the Company has
significantly expanded its international footprint through acquisitions of businesses which own or license complementary brands. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>BUSINESS SEGMENTS
</B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">During the second quarter of 2014, the Company realigned its reportable segments into three categories: U.S. Wholesale, International and Retail
Direct. The U.S. Wholesale segment, formerly the Wholesale segment, is the Company&#146;s primary domestic business that designs, markets and distributes its products to retailers and distributors. The International segment consists of certain
business operations conducted outside the U.S. which was previously included in the Wholesale segment. The Retail Direct segment is where the Company markets and sells a limited selection of its products to consumers through its Pfaltzgraff<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP>, Mikasa<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and Lifetime Sterling<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> Internet websites. The Company has segmented its
operations to reflect the manner in which management reviews and evaluates its results of operations. Previous periods presented have been recast to conform with the current period presentation. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>EQUITY INVESTMENTS </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company owns approximately 30% of
the outstanding capital stock of Grupo Vasconia, S.A.B. (&#147;Vasconia&#148;), an integrated manufacturer of aluminum products and one of Mexico&#146;s largest housewares companies. Shares of Vasconia&#146;s capital stock are traded on the Bolsa
Mexicana de Valores, the Mexican Stock Exchange (www.bmv.com.mx). The Quotation Key is VASCONI. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company accounts for its investment in Vasconia using
the equity method of accounting and has recorded its proportionate share of Vasconia&#146;s net income, net of taxes, as equity in earnings in the Company&#146;s consolidated statements of operations. Pursuant to a Shares Subscription Agreement (the
&#147;Agreement&#148;), the Company may designate four persons to be nominated as members of Vasconia&#146;s Board of Directors. As of September&nbsp;30, 2014, Vasconia&#146;s Board of Directors is comprised of ten members of whom the Company has
designated three members. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company owns approximately 40% of the outstanding capital stock of GS Internacional S/A (&#147;GSI&#148;). GSI is a
wholesale distributor of branded housewares products in Brazil. The Company accounts for its investment in GSI using the equity method of accounting and has recorded its proportionate share of GSI&#146;s net income, net of taxes, as equity in
earnings in the Company&#146;s condensed consolidated statements of operations. Pursuant to a Shareholders&#146; Agreement, the Company has the right to designate three persons (including one independent person, as defined) to be nominated as
members of GSI&#146;s Board of Directors which shall be comprised of a maximum of seven members. As of September&nbsp;30, 2014, GSI&#146;s Board of Directors is comprised of six members (including two independent members) of which three have been
designated by the Company (including one independent member). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 26 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>SEASONALITY </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s business and working capital needs are highly seasonal, with a majority of sales occurring in the third and fourth quarters. In 2013 and
2012 net sales for the third and fourth quarters accounted for 61% and 58% of total annual net sales, respectively. In anticipation of the pre-holiday shipping season, inventory levels increase primarily in the June through October time period. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CRITICAL ACCOUNTING POLICIES AND ESTIMATES </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">There have
been no material changes to the Company&#146;s critical accounting policies and estimates discussed in Item&nbsp;7. Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations &#150; Critical Accounting Policies and
Estimates included in the Company&#146;s Annual Report on Form 10-K for the year ended December&nbsp;31, 2013. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>RESULTS OF OPERATIONS </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The following table sets forth statement of operations data of the Company as a percentage of net sales for the periods indicated: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="75%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Three&nbsp;Months&nbsp;Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine&nbsp;Months&nbsp;Ended<BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net sales</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">100.0</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">100.0</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">100.0</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">100.0</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Cost of sales</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">64.3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">64.0</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">63.9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">63.3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Gross margin</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">35.7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">36.0</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">36.1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">36.7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Distribution expenses</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8.2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7.5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">9.6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">9.3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">20.2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">20.2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">24.8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">23.8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Intangble asset impairment</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2.1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">0.9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Restructuring expenses</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">0.1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">0.1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income from operations</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5.2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8.2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">0.8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3.5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Interest expense</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1.0</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.9</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1.2</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1.1</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Loss on early retirement of debt</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.1</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income (loss) before income taxes and equity in earnings</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4.2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7.3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.5</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2.4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income tax provision</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1.9</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2.6</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.1</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1.0</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Equity in earnings (losses), net of taxes</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3.2</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(3.9</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1.4</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(1.5</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net income (loss)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.9</TD>
<TD NOWRAP VALIGN="bottom">)%&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">0.8</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(2.0</TD>
<TD NOWRAP VALIGN="bottom">)%&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">(0.1</TD>
<TD NOWRAP VALIGN="bottom">)%&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 27 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>MANAGEMENT&#146;S DISCUSSION AND ANALYSIS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>THREE MONTHS ENDED SEPTEMBER 30, 2014 AS COMPARED TO THE THREE MONTHS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>ENDED SEPTEMBER 30, 2013 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Net Sales
</B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the three months ended September&nbsp;30, 2014 were $162.2 million, an increase of $20.0 million, or 14.1%, as compared to net sales of
$142.2 million for the corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the U.S. Wholesale segment for the three months ended September&nbsp;30, 2014 were
$125.3 million, a decrease of $2.8 million, or 2.2%, as compared to net sales of $128.1 million for the corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the
U.S. Wholesale&#146;s Kitchenware product category were $70.4 million for the three months ended September&nbsp;30, 2014, a decrease of $10.8 million, or 13.3%, as compared to $81.2 million for the corresponding period in 2013. The decrease in the
U.S. Wholesale Kitchenware product category was primarily due to a decrease in warehouse club programs in the current year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the U.S.
Wholesale&#146;s Tableware product category were $39.3 million for the three months ended September&nbsp;30, 2014, an increase of $7.9 million, or 25.2%, as compared to $31.4 million for the corresponding period in 2013. The Tableware product
category sales increase was attributable to higher sales volumes in housewares and luxury tableware as well as flatware. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for U.S.
Wholesale&#146;s Home Solutions product category were $15.6 million for the three months ended September&nbsp;30, 2014, an increase of $0.1 million, or 0.6%, as compared to $15.5 million for the three months ended September&nbsp;30, 2013. The
increase in the Home Solutions product category reflects the inclusion of Built NY, acquired in the first quarter of 2014, offset by lower volumes for home d&eacute;cor products. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the International segment for the three months ended September&nbsp;30, 2014 were $33.2 million, an increase of $22.8 million, as compared to
net sales of $10.4 million for the corresponding period in 2013. Of the increase, $18.7 million represents sales from Kitchen Craft and La Cafeti&egrave;re, which were acquired during the first quarter of 2014. The balance of the increase was due to
higher sales of tableware products and, to a lesser extent, the effect of a stronger Pound Sterling. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the Retail Direct segment were $3.7
million in each of the three months ended September&nbsp;30, 2014 and 2013. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Gross margin </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the three months ended September&nbsp;30, 2014 was $57.9 million, or 35.7%, as compared to $51.3 million, or 36.0%, for the corresponding
period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the U.S. Wholesale segment was $43.7 million, or 34.9%, for the three months ended September&nbsp;30, 2014, as compared
to $45.4 million, or 35.5%, for the corresponding period in 2013. The decrease in U.S. Wholesale gross margin reflects an increase in the proportion of tableware product sales, which typically have lower gross margin than kitchenware products, and
an increase in promotional activities to introduce new brands and products. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the International segment was $11.7 million, or 35.2%, for
the three months ended September&nbsp;30, 2014, as compared to $3.2 million, or 30.8%, for the corresponding period in 2013. The increase in gross margin in the International segment is a result of the inclusion of Kitchen Craft, whose products
carry a higher margin than other product categories in the segment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the Retail Direct segment was $2.5 million, or 69.3%, for the three
months ended September&nbsp;30, 2014, as compared to $2.7 million, or 70.8%, for the corresponding period in 2013. The decrease in gross margin in Retail Direct reflects increased promotional activities. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 28 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Distribution expenses </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses for the three months ended September&nbsp;30, 2014 were $13.3 million as compared to $10.6 million for the corresponding period in 2013.
Distribution expenses as a percentage of net sales were 8.2% for the three months ended September&nbsp;30, 2014 as compared to 7.5% for the three months ended September&nbsp;30, 2013. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses as a percentage of net sales for the U.S. Wholesale segment were approximately 7.4% and 6.8% for the three months ended
September&nbsp;30, 2014 and 2013. As a percentage of sales shipped from the Company&#146;s warehouses, distribution expenses for the U.S. Wholesale segment were 8.8% and 8.2% for the three months ended September&nbsp;30, 2014 and 2013, respectively.
The increase reflects the effect of lower sales, increased labor costs from lower revenue per shipment and the impact of a longshoremen&#146;s work slowdown on the West Coast. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses as a percentage of net sales for the International segment were approximately 8.7% and 7.7% for the three months ended
September&nbsp;30, 2014 and 2013, respectively. As a percentage of sales shipped from the Company&#146;s U.K. warehouses, distribution expenses for the International segment were 10.8% and 15.5% for the three months ended September&nbsp;30, 2014 and
2013, respectively. The decrease in expenses as percentage of sales shipped from the Company&#146;s U.K. warehouses reflects the higher sales volume of tableware products and the use of more competitive priced freight carriers. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses as a percentage of net sales for the Retail Direct segment were approximately 29.7% and 29.5% for the three months ended
September&nbsp;30, 2014 and 2013, respectively. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Selling, general and administrative expenses </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the three months ended September&nbsp;30, 2014 were $32.8 million, an increase of $3.9 million, or 13.5%, as
compared to $28.9 million for the corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the three months ended
September&nbsp;30, 2014 for the U.S. Wholesale segment were $21.1 million, a decrease of $0.4 million, or 1.9%, from $21.5 million for the corresponding period in 2013. During the three months ended September 30, 2014, the Company incurred certain
expenses related to its growth and acquisitions activities which were offset by a net reduction in operating activities primarily due to the timing of short term incentive compensation expense. As a percentage of net sales, selling, general and
administrative expenses was 16.8% for both the three months ended September&nbsp;30, 2014 and 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the
three months ended September&nbsp;30, 2014 for the International segment were $6.6 million, an increase of $4.5 million, from $2.1 million for the corresponding period in 2013. The increase was primarily due to the inclusion of Kitchen Craft. As a
percentage of net sales, selling, general and administrative expenses decreased to 19.9% for the three months ended September&nbsp;30, 2014 compared to 20.2% for the corresponding period in 2013. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the Retail Direct segment were $1.8 million for both the three months ended September&nbsp;30, 2014 and 2013.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Unallocated corporate expenses for the three months ended September&nbsp;30, 2014 were $3.3 million as compared to $3.5 million for the corresponding
period in 2013. The decrease was primarily attributable to a decrease in employee related and professional expenses. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Intangible asset impairment
</B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s home d&eacute;cor products category has experienced a decline in sales and profit in recent years. The Company believes the most
significant factor resulting in the decline was the reduction in retail space allocated to the category which has also contributed to pricing pressure. The Company has been re-branding a portion of the home d&eacute;cor products under the Mikasa<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and Pfaltzgraff<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> trade names and more recently through the Bombay<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> license. The
Company is also taking advantage of promotional sale opportunities, such as flash sale websites and online retailers to offset the effect of a reduction in retail space for this product category and pricing pressures. As a result of these factors,
the Company recorded an impairment charge of $3.4 million, related to these brands in its condensed consolidated statement of operations for the three months ended September&nbsp;30, 2014. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Restructuring expenses </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Restructuring expenses for the
three months ended September&nbsp;30, 2013 were $0.1 million. The expenses resulted from the planned closure of the Fred<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>&nbsp;&amp; Friends distribution center which included the elimination
of certain employee positions in the third quarter of 2013. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 29 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Interest expense </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Interest expense for the three months ended September&nbsp;30, 2014 was $1.7 million as compared to $1.3 million for the three months ended September&nbsp;30,
2013. The increase in interest expense was attributable to higher average borrowings attributable to recent acquisitions which were partially offset by lower interest rates from the debt refinancing. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Income tax provision </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The income tax provision for the
three months ended September&nbsp;30, 2014 was $3.1 million as compared to $3.9 million for the corresponding period in 2013.&nbsp;The Company&#146;s effective tax rate for the three months ended September&nbsp;30, 2014 was 46.4% as compared to
37.2% for the 2013 period. The higher effective tax rate for the three months ended September 30, 2014 reflects a reduction on the deferred tax assets in Puerto Rico as a result of a rate change. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Equity in earnings (losses) </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Equity in earnings of
Vasconia, net of taxes, was $0.3 million for the three months ended September&nbsp;30, 2014 as compared to equity in losses of $5.3 million (including a charge of $5.0 million, net of tax, for the reduction in the fair value of the Company&#146;s
investment in Vasconia) for the three months ended September&nbsp;30, 2013. The 2013 reduction in the fair value was based upon a decline in the quoted stock price of Vasconia and the 2013 quarterly decline in operating results of Vasconia. Vasconia
reported income from operations of $1.7 million for the three months ended September&nbsp;30, 2014 as compared to a loss from operations of $0.1 million for the three months ended September&nbsp;30, 2013. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Equity in losses of GSI was $5.5 million (including a charge of $5.2 million, net of tax, for the reduction in the fair value of the Company&#146;s investment
in GSI, for the three months ended September&nbsp;30, 2014), as compared to equity in losses of $132,000 for the three months ended September&nbsp;30, 2013. As a result of the decline in operating results of GSI and the current business environment
in Brazil, the Company evaluated the carrying value of its investment for other-than-temporary impairment under the equity-method of accounting, and recorded an impairment charge of $5.2 million, net of tax, during the three months ended
September&nbsp;30, 2014. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 30 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>MANAGEMENT&#146;S DISCUSSION AND ANALYSIS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NINE MONTHS ENDED SEPTEMBER 30, 2014 AS COMPARED TO THE NINE MONTHS ENDED </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SEPTEMBER 30, 2013 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Net Sales </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the nine months ended September&nbsp;30, 2014 were $396.0 million, an increase of $58.1 million, or 17.2%, as compared to net sales of $337.9
million for the corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the U.S. Wholesale segment for the nine months ended September&nbsp;30, 2014 were $296.2
million, a decrease of $3.3 million, or 1.1%, as compared to net sales of $299.5 million for the corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the U.S.
Wholesale&#146;s Kitchenware product category were $174.8 million for the nine months ended September&nbsp;30, 2014, a decrease of $14.6 million, or 7.7%, as compared to $189.4 million for the corresponding period in 2013. The decrease in the U.S.
Wholesale&#146;s Kitchenware product category was due to lower sales volumes, in part, due to a decrease in warehouse club programs in the current year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the U.S. Wholesale&#146;s Tableware product category were $82.2 million for the nine months ended September&nbsp;30, 2014, an increase of $8.2
million, or 11.1%, as compared to $74.0 million for the corresponding period in 2013. The Tableware product category sales increase reflects higher sales volumes in housewares and luxury tableware as well as flatware. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the U.S. Wholesale&#146;s Home Solutions product category were $39.2 million for the nine months ended September&nbsp;30, 2014, an increase of
$3.1 million, or 8.6%, as compared to $36.1 million for the corresponding period in 2013. The increase in the Home Solutions product category reflects the inclusion of Built NY, acquired in the first quarter of 2014, as well as successful sales
programs for the pantryware product line, partially offset by lower volume for the home d&eacute;cor product line. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the International
segment for the nine months ended September&nbsp;30, 2014 were $88.0 million, an increase of $62.6 million, as compared to net sales of $25.4 million for the corresponding period in 2013. Of the increase, $50.6 million represents sales from Kitchen
Craft and La Cafeti&egrave;re, which were acquired during the first quarter of 2014. The balance of the increase was due to higher sales of tableware products as the impact of higher duties on ceramic products imposed by the European Union in 2013
normalized. To a lesser extent, the increase also includes the effect of a stronger Pound Sterling. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Net sales for the Retail Direct segment for the nine
months ended September&nbsp;30, 2014 were $11.8 million, a decrease of $1.2 million, or 9.2%, as compared to $13.0 million for the corresponding period in 2013, principally as a result of reduced activity on the Company&#146;s Pfaltzgraff<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and Mikasa<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> internet websites. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Gross
margin </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the nine months ended September&nbsp;30, 2014 was $143.1 million, or 36.1%, as compared to $123.9 million, or 36.7%, for the
corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the U.S. Wholesale segment was $104.3 million, or 35.2%, for the nine months ended September&nbsp;30,
2014, as compared to $107.7 million or 36.0% for the corresponding period in 2013. The decrease in gross margin for the U.S. Wholesale segment reflects actions taken to create opportunities to expand the Company&#146;s market share, an increase in
the proportion of tableware product sales, which typically have lower gross margin than kitchenware products, and an increase in promotional activities to introduce new brands and products. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the International segment was $30.6 million, or 34.8%, for the nine months ended September&nbsp;30, 2014, as compared to $7.1 million, or
27.9%, for the corresponding period in 2013. The increase in gross margin in the International segment is due to the inclusion of Kitchen Craft whose products carry a higher margin than other product categories in the segment and to a lesser extent,
a decrease in pricing promotions for tableware products. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gross margin for the Retail Direct segment was $8.2 million, or 69.4%, for the nine months ended
September&nbsp;30, 2014, as compared to $9.1 million, or 70.0%, for the corresponding period in 2013. The decrease in gross margin in the Retail Direct segment reflects increased promotional activities. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 31 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Distribution expenses </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses for the nine months ended September&nbsp;30, 2014 were $38.1 million as compared to $31.5 million for the corresponding period in 2013.
Distribution expenses as a percentage of net sales were 9.6% and 9.3% for the nine months ended September&nbsp;30, 2014 and 2013, respectively. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses as a percentage of sales shipped from the Company&#146;s warehouses for the U.S. Wholesale segment were 9.8% for the nine months ended
September&nbsp;30, 2014 and 9.4% for the nine months ended September&nbsp;30, 2013. The increase reflects the effect of lower sales, increased labor costs from lower revenue per shipment and the impact of a longshoremen&#146;s work slowdown on the
West Coast. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses as a percentage of net sales for the International segment were approximately 9.7% for the nine months ended
September&nbsp;30, 2014 as compared to 10.2% for the corresponding period in 2013. The increase reflects higher sales volume. Distribution expenses as a percentage of sales shipped from the Company&#146;s warehouses for the International segment
were 11.9% and 17.0% for the nine months ended September&nbsp;30, 2014 and 2013, respectively. The decrease in expenses as a percentage of sales shipped reflects the higher sales volume from the tableware warehouses and a more efficient use of
freight lines. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Distribution expenses as a percentage of net sales for the Retail Direct segment were approximately 29.4% and 30.0% for the nine months
ended September&nbsp;30, 2014 and 2013. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Selling, general and administrative expenses </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the nine months ended September&nbsp;30, 2014 were $98.5 million, an increase of $18.0 million, or 22.4%, as
compared to $80.5 million for the corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the nine months ended September&nbsp;30,
2014 for the U.S. Wholesale segment were $61.6 million, an increase of $3.1 million, or 5.3%, as compared to $58.5 million for the corresponding period in 2013. During the nine months ended September 30, 2014, the Company incurred certain expenses
related to its growth and acquisitions activities which were partially offset by the timing of short term incentive compensation expense. As a percentage of net sales, selling, general and administrative expenses increased to 20.8% for the nine
months ended September&nbsp;30, 2014 compared to 19.5% for the corresponding period in 2013. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the nine
months ended September&nbsp;30, 2014 for the International segment were $20.9 million, an increase of $14.0 million, as compared to $6.9 million for the corresponding period in 2013. The increase was primarily due to the inclusion of Kitchen Craft.
As a percentage of net sales, selling, general and administrative expenses decreased to 23.8% for the nine months ended September&nbsp;30, 2014 compared to 27.2% for the corresponding period in 2013. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Selling, general and administrative expenses for the nine months ended September&nbsp;30, 2014 and 2013 for the Retail Direct segment were $5.8 million and
$5.7 million, respectively. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Unallocated corporate expenses for the nine months ended September&nbsp;30, 2014 and 2013 were $10.2 million and $9.4
million, respectively. The increase was primarily due to an increase in professional fees. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Intangible asset impairment </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s home d&eacute;cor products category has experienced a decline in sales and profit in recent years. The Company believes the most significant
factor resulting in the decline was the reduction in retail space allocated to the category which has also contributed to pricing pressure. The Company has been re-branding a portion of the home d&eacute;cor products under the Mikasa<SUP
STYLE="font-size:85%; vertical-align:top">&reg;</SUP> and Pfaltzgraff<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> trade names and more recently through the Bombay<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP> license. The
Company is also taking advantage of promotional sale opportunities, such as flash sale websites and online retailers to offset the effect of a reduction in retail space for this product category and pricing pressures. As a result of these factors,
the Company recorded an impairment charge of $3.4 million, related to these brands in its condensed consolidated statement of operations for the nine months ended September&nbsp;30, 2014. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Restructuring expenses </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Restructuring expenses for the
nine months ended September&nbsp;30, 2014 were $0.1 million as compared to $0.4 million for the corresponding period in 2013. The restructuring expenses in the nine months ended September&nbsp;30, 2014 resulted from the consolidation of our customer
service and call center functions which resulted in the elimination of certain employee positions. The restructuring expenses in 2013 resulted from the closure of the Fred<SUP STYLE="font-size:85%; vertical-align:top">&reg;</SUP>&nbsp;&amp; Friends
distribution center which included the elimination of certain employee positions. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 32 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Interest expense </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Interest expense for the nine months ended September&nbsp;30, 2014 was $4.8 million as compared to $3.6 million for the corresponding period in 2013. The
increase in interest expense was attributable to higher average borrowings attributable to the recent acquisitions which were partially offset by lower rates resulting from the debt refinancing. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Loss on early retirement of debt </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In January 2014, the
Company repaid the Senior Secured Term Loan. In connection therewith, the Company wrote off the related debt issuance costs of $0.3 million. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Income
tax provision </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The income tax provision for the nine months ended September 30, 2014 was $0.4 million as compared to $3.0 million for the corresponding
period in 2013.&nbsp;The Company&#146;s effective tax rate for the nine months ended September 30, 2014 was (17.6%) as compared to 37.4% for the 2013 period. The Company&#146;s effective tax rate for the nine months ended September 30, 2014 reflects
a benefit on the Company&#146;s losses, more than offset by a reduction in the deferred tax assets in Puerto Rico as a result of a rate change and an increase in state uncertain tax positions. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Equity in earnings (losses) </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Equity in earnings of
Vasconia, net of taxes, was $0.6 million for the nine months ended September&nbsp;30, 2014 as compared to equity in losses of $4.7 million (including a charge of $5.0 million, net of tax, for the reduction in the fair value of the Company&#146;s
investment in Vasconia) for the corresponding period in 2013. The 2013 reduction in fair value was based upon a decline in the quoted market price of Vasconia and the 2013 quarterly decline in the operating results of Vasconia. Vasconia reported
income from operations of $5.7 million and $1.4 million for the nine months ended September&nbsp;30, 2014 and 2013, respectively, and net income of $2.6 million and $1.8 million for the nine months ended September&nbsp;30, 2014 and 2013,
respectively. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Equity in losses of GSI was $5.9 million (including a charge of $5.2 million, net of tax, for the reduction in the fair value of the
Company&#146;s investment in GSI) and $0.4 million for the nine months ended September&nbsp;30, 2014 and 2013, respectively. As a result of the decline in operating results of GSI and the current business environment in Brazil, the Company evaluated
its carrying value of the investment for other-than-temporary impairment under the equity-method of accounting and recorded an impairment charge of $5.2 million, net of tax, during the nine months ended September&nbsp;30, 2014. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 33 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>LIQUIDITY AND CAPITAL RESOURCES </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s principal sources of cash to fund liquidity needs are: (i)&nbsp;cash provided by operating activities and (ii)&nbsp;borrowings available
under its revolving credit facility. The Company&#146;s primary uses of funds consist of working capital requirements, capital expenditures and payments of principal and interest on its debt. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">At September 30, 2014, the Company had cash and cash equivalents of $5.0 million compared to $4.9 million at December 31, 2013. Working capital was $199.1
million at September 30, 2014 compared to $145.2 million at December 31, 2013. Liquidity, which includes cash and cash equivalents and availability under its credit facilities (subject to the financial covenants of the Second Amended and Restated
Credit Agreement) was $33.4 million. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In January 2014, the Company entered into a Second Amended and Restated Credit Agreement with JPMorgan Chase Bank,
N.A, as Administrative Agent and Co-Collateral Agent, and HSBC Bank USA, National Association, as Syndication Agent and Co-Collateral Agent (as amended, the &#147;Second Amended and Restated Credit Agreement&#148;). The Second Amended and Restated
Credit Agreement, which matures in January 2019, provides for, among other things, a Revolving Credit Facility commitment totaling $175.0 million ($40.0 million of which is available for multi-currency borrowings) and a new Term Loan facility of
$50.0 million. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Each borrowing under the Revolving Credit Facility bears interest, at the Company&#146;s option, at one of the following rates:
(i)&nbsp;the Alternate Base Rate, defined as the greater of the Prime Rate, Federal Funds Rate plus 0.5% or the Adjusted LIBO Rate plus 1.0%, plus a margin of 0.75% to 1.25%, or (ii)&nbsp;the Eurodollar Rate, defined as the Adjusted LIBO Rate plus a
margin of 1.75% to 2.25%. The respective margins are based upon availability which is a function of usage and the borrowing base. Interest rates on outstanding borrowings at September&nbsp;30, 2014 ranged from 2.125% to 4.25%. In addition, the
Company pays a commitment fee of 0.375% on the unused portion of the Revolving Credit Facility. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">At September&nbsp;30, 2014, borrowings outstanding under
the Revolving Credit Facility were $113.1 million and open letters of credit were $4.1 million. At September 30, 2014, availability under the Revolving Credit Facility was approximately $57.7 million. The borrowing capacity under the Revolving
Credit Facility depends, in part, on eligible levels of accounts receivable and inventory that fluctuate regularly and certain trademark values based upon periodic appraisals. Consequently, the $175.0 million commitment may not represent actual
borrowing capacity. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company classifies a portion of the Revolving Credit Facility as a current liability if the Company&#146;s intent and ability is
to repay the loan from cash flows from operations which are expected to occur within the year. Repayments and borrowings under the facility can vary significantly from planned levels based on cash flow needs and general economic conditions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">ABR Term Loans or Eurocurrency Term Loans, provided for under the Second Amended and Restated Credit Agreement, bear interest based on the applicable Senior
Leverage Ratio. The ABR Spread for Term Loans is 3.0% to 3.5% and the Eurocurrency Spread for Term Loans is 4.0% to 4.5%. As of September&nbsp;30, 2014, $47.5 million was outstanding under the Term Loan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company&#146;s payment obligations under the Revolving Credit Facility are unconditionally guaranteed by each of its existing and future U.S.
subsidiaries. Certain payment obligations under the Revolving Credit Facility are also direct obligations of its foreign subsidiary borrowers designated as such under the Second Amended and Restated Credit Agreement and, subject to limitations on
such guaranty, are guaranteed by the foreign subsidiary borrowers, as well as by the Company. The obligations of the Company under the Revolving Credit Facility and any hedging arrangements and cash management services and the guarantees by its
domestic subsidiaries in respect of those obligations are secured by substantially all of the assets and stock (but in the case of foreign subsidiaries, limited to 65% of the capital stock in first-tier foreign subsidiaries and not including stock
of subsidiaries of such first-tier foreign subsidiaries) owned by the Company and the U.S. subsidiary guarantors, subject to certain exceptions. Such security interest consists of a first-priority lien, subject to certain permitted liens, with
respect to the assets of the Company and its domestic subsidiaries pledged as collateral in favor of lenders under the Revolving Credit Facility. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The
Second Amended and Restated Credit Agreement provides for customary restrictions and events of default. Restrictions include limitations on additional indebtedness, acquisitions, investments and payment of dividends, among other things. Further, the
Second Amended and Restated Credit Agreement provides that at any time any Term Loan is outstanding or at any time no Term Loan is outstanding and availability under the Revolving Credit Facility is less than $17.5 million and continuing until
availability of at least $20.0 million is maintained for three consecutive months, the Company is required to maintain a minimum fixed charge coverage ratio of 1.10 to 1.00 for each four consecutive fiscal quarter periods. The Second Amended and
Restated Credit Agreement also provides that when the Term Loan is outstanding, the Company is required to maintain a Senior Leverage Ratio within defined parameters not to exceed 4.00 to 1.00 at the fiscal quarter ending September&nbsp;30, 2014;
4.25 to 1.00 at the fiscal quarter ending December&nbsp;31, 2014; 3.50 to 1.00 at each fiscal quarter end in 2015; and 2.50 to 1.00 at each fiscal quarter end thereafter; provided that for any fiscal quarter ending on September&nbsp;30 of any year,
the maximum Senior Leverage Ratio specified above shall be increased by an additional 0.25:1.00. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In January 2014, the Company repaid the previously
outstanding Senior Secured Term Loan in connection with the execution and delivery of the Second Amended and Restated Credit Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company
expects that it will continue to borrow and repay funds, subject to availability, under the facility based on working capital and other corporate needs. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 34 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Other Credit Agreements </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A subsidiary of the Company has a credit facility (&#147;HSBC Facility&#148; or &#147;Short term loan&#148;) with HSBC Bank (China) Company Limited, Shanghai
Branch (&#147;HSBC&#148;) for up to RMB 18.0&nbsp;million ($2.9 million). The HSBC Facility is subject to annual renewal and may be used to fund general working capital needs of the subsidiary which is a trading company in the People&#146;s Republic
of China. Borrowings under the HSBC Facility are guaranteed by the Company and are granted at the sole discretion of HSBC. At September&nbsp;30, 2014, RMB 5.9&nbsp;million ($951,000) was outstanding and the interest rate was 6.44% under the HSBC
Facility. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Covenant Calculations </I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Consolidated
EBITDA, as provided below, is used in the calculation of covenants provided for in the Company&#146;s Second Amended and Restatement Credit Agreement. The following is the Company&#146;s Consolidated EBITDA for the last four fiscal quarters,
excluding the effect of a pro forma acquisition adjustment of $3.0 million: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="68%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="76%"></TD>
<TD VALIGN="bottom" WIDTH="18%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Consolidated&nbsp;EBITDA<BR>for&nbsp;the&nbsp;Four&nbsp;Quarters<BR>Ended&nbsp;September&nbsp;30,<BR>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center"><B></B>(in thousands)<B></B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Three months ended September&nbsp;30, 2014</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">16,470</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Three months ended June&nbsp;30, 2014</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,494</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Three months ended March&nbsp;31, 2014</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,660</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Three months ended December&nbsp;31, 2013</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">21,011</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total for the four quarters</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">42,635</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Capital expenditures for the nine months ended September&nbsp;30, 2014 were $4.4 million. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Non-GAAP financial measure </I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Consolidated EBITDA is a
non-GAAP financial measure within the meaning of Regulation G promulgated by the Securities and Exchange Commission. The following is a reconciliation of the net income, as reported to Consolidated EBITDA, for the three and nine months ended
September&nbsp;30, 2014 and 2013: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="68%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Three Months Ended <BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="6" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Nine Months Ended <BR>September&nbsp;30,</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2014</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2013</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="14" ALIGN="center"><B></B>(in thousands)<B></B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Net income (loss) as reported</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(1,586</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">1,093</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(7,717</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">(107</TD>
<TD NOWRAP VALIGN="bottom">)&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Subtract out:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Undistributed equity in losses, net</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,193</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,452</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,360</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">5,686</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Add back:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Income tax provision</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,123</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,869</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">352</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,993</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Interest expense</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,698</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,280</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,760</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,591</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Loss on early retirement of debt</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">319</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Intangible asset impairment</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,384</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,384</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Depreciation and amortization</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">3,299</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,517</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">10,628</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">7,707</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Stock compensation expense</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">694</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">738</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,133</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">2,131</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Contingent consideration accretion</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">665</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">665</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Permitted acquisition related expenses</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">1,615</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">99</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:5.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Restructuring expenses</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">79</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">125</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">367</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Consolidated EBITDA</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">16,470</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">15,067</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">21,624</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">22,467</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 35 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Derivatives </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company is a party to interest rate swap agreements with an aggregate notional amount of $26.7 million to manage interest rate exposure in connection with
its variable interest rate borrowings.&nbsp;The hedge periods in these agreements commenced in March 2013 and will expire in September 2018, and the notional amounts amortize over this period. The hedge provides for a fixed payment of interest at an
annual rate of 1.05% in exchange for the Adjusted LIBO Rate. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has also entered into certain foreign exchange contracts, to primarily offset
the earnings impact related to fluctuations in foreign currency exchange rates associated with inventory purchases denominated in foreign currencies. Although these foreign exchange contracts have not been designated as hedges as required in order
to apply hedge accounting, the contracts are effective from an economic perspective. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Operating activities </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Cash used in operating activities was $21.5 million for the nine months ended September&nbsp;30, 2014 as compared to cash provided by operating activities of
$5.8 million for the 2013 period. The decrease in cash provided by operating activities was primarily attributable to a larger increase in inventory in 2014 as compared to 2013 and an increase in accounts receivable in the 2014 period as compared to
the 2013 period. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Investing activities </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Cash used in
investing activities was $69.6 million and $2.8 million for the nine months ended September&nbsp;30, 2014 and 2013, respectively. The increase in cash used in investing activities primarily related to the cash consideration paid in the 2014
acquisition of Kitchen Craft. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Financing activities </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Cash provided by financing activities was $91.2 million for the nine months ended September&nbsp;30, 2014 as compared to cash used in financing activities of
$2.8 million for the 2013 period. The proceeds from the 2014 borrowings were principally used to finance the 2014 acquisition of Kitchen Craft. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Stock
repurchase program </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On April&nbsp;30, 2013, the Company&#146;s Board of Directors authorized the repurchase of up to $10.0 million of the
Company&#146;s common stock. The repurchase authorization permits the Company to effect the repurchases from time to time through open market purchases and privately negotiated transactions. During the nine months ended September&nbsp;30, 2013, the
Company repurchased 245,575 shares under the April 2013 authorization at a total cost of $3.2 million and thereafter retired the shares. No shares were repurchased during the nine months ended September&nbsp;30, 2014. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 36 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_10"></A>Item&nbsp;3. Quantitative and Qualitative Disclosures About Market Risk </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">There were no material changes in market risk for changes in foreign currency exchange rates and interest rates from the information provided in Item&nbsp;7A
&#150; Quantitative and Qualitative Disclosures About Market Risk in the Company&#146;s Annual Report on Form 10-K for the year ended December&nbsp;31, 2013, except as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On January&nbsp;15, 2014, the Company acquired 100% of the share capital of Kitchen Craft, as described in Note B of this Quarterly Report on Form 10-Q.
Kitchen Craft&#146;s operations are in the United Kingdom. As a result of this acquisition, and combined with the Company&#146;s other foreign operations, investments and strategic alliances, the Company is subject to exchange rate risk. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In connection with this acquisition, the Company entered into an amendment and restatement of its existing amended and restated credit agreement (as amended,
the &#147;Second Amended and Restated Credit Agreement&#148;). As of September&nbsp;30, 2014, the Company&#146;s Second Amended and Restated Credit Agreement requires interest to be paid at variable rates. The Company partially mitigates this
interest rate exposure through the use of interest rate swap agreements with the aggregate gross notional amount which was $26.7 million as of September&nbsp;30, 2014. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has entered into certain foreign exchange contracts, primarily to offset the earnings impact related to fluctuations in foreign currency exchange
rates associated with inventory purchases denominated in foreign currencies. The aggregate gross notional amount of the foreign exchange contracts at September&nbsp;30, 2014 was $6.0 million. These contracts do not offset the Company&#146;s exposure
to counterparty credit risk for nonperformance. The Company manages its exposure to counterparty credit risk by dealing with counterparties who are international financial institutions with investment grade credit ratings. The Company believes that
the risk of incurring credit risk losses is remote. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_11"></A>Item&nbsp;4. Controls and Procedures </B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B></B>(<B>a)</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Evaluation of Disclosure Controls and Procedures </B></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Chief Executive Officer and the
Chief Financial Officer of the Company (its principal executive officer and principal financial officer, respectively) have concluded, based on their evaluation as of September&nbsp;30, 2014, that the Company&#146;s disclosure controls and
procedures are effective to ensure that information required to be disclosed by the Company in the reports filed by it under the Securities and Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods
specified in the Securities and Exchange Commission&#146;s rules and forms, and include controls and procedures designed to ensure that information required to be disclosed by the Company in such reports is accumulated and communicated to the
Company&#146;s management, including the Chief Executive Officer and Chief Financial Officer of the Company, as appropriate to allow timely decisions regarding required disclosure. </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>(b)</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Changes in Internal Controls </B></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">On January&nbsp;15, 2014, the Company acquired 100% of the
share capital of Kitchen Craft. The Company has begun to integrate policies, processes, people, technology and operations of Kitchen Craft with those of the Company and is evaluating and will continue to evaluate the impact of any changes to
internal control over financial reporting. Except for any changes in internal controls related to the integration of Kitchen Craft into the post-acquisition combined company, during the quarter ended on September&nbsp;30, 2014, there has been no
change in the Company&#146;s internal control over financial reporting that has materially affected, or is reasonably likely to materially affect the Company&#146;s internal control over financial reporting. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 37 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_12"></A>PART II&#151;OTHER INFORMATION </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_13"></A>Item&nbsp;1. Legal Proceedings </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Wallace Silversmiths de Puerto Rico, Ltd. (&#147;Wallace de Puerto Rico&#148;), a wholly-owned subsidiary of the Company, operates a manufacturing facility in
San Germ&aacute;n, Puerto Rico that is leased from the Puerto Rico Industrial Development Company (&#147;PRIDCO&#148;). In March 2008, the United States Environmental Protection Agency (the &#147;EPA&#148;) announced that the San Germ&aacute;n
Ground Water Contamination site in Puerto Rico (the &#147;Site&#148;) had been added to the Superfund National Priorities List due to contamination present in the local drinking water supply. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In May 2008, Wallace de Puerto Rico received from the EPA a Notice of Potential Liability and Request for Information Pursuant to 42 U.S.C. Sections 9607(a)
and 9604(e) of the Comprehensive Environmental Response, Compensation, and Liability Act. The Company responded to the EPA&#146;s Request for Information on behalf of Wallace de Puerto Rico.&nbsp;In July 2011, Wallace de Puerto Rico received a
letter from the EPA requesting access to the property that it leases from PRIDCO, and the Company granted such access.&nbsp;In February 2013, the EPA requested access to conduct further environmental investigation at the property. The Company
granted such access.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company is not aware of any determination by the EPA that any remedial action is required for the Site and, accordingly,
is not able to estimate the extent of any possible liability. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company is, from time to time, involved in other legal proceedings. The Company
believes that such other current litigation is routine in nature and incidental to the conduct of the Company&#146;s business and that none such litigation, individually or collectively, would have a material adverse effect on the Company&#146;s
consolidated financial position, results of operations or cash flows. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_14"></A>Item&nbsp;1A. Risk Factors </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The following is an update to the corresponding risk factor set forth in the Company&#146;s 2013 Annual Report on Form 10-K. Except as modified below, there
have been no other material changes in the Company&#146;s risk factors from those disclosed in the Company&#146;s 2013 Annual Report on Form 10-K. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>The loss of certain licenses or material changes in royalty rates could materially adversely affect the Company&#146;s operating margins and cash flow.
</I></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Significant portions of the Company&#146;s business are dependent on trade names, trademarks and patents, some of which are licensed from third
parties. In 2013, sales of licensed brands accounted for approximately 47% of the Company&#146;s gross sales.&nbsp;The Company&#146;s licenses for many of these brands require it to pay royalties based on sales.&nbsp;Many of these license agreements
are subject to termination by the licensor, for example if the Company fails to satisfy certain minimum sales obligations or if the Company breaches the terms of the license. The loss of significant licenses or a material increase in the royalty
rates the Company pays or other new terms negotiated upon renewal of such licenses could result in a reduction of the Company&#146;s operating margins and cash flow from operations or otherwise adversely affect its business. In particular, the
Company&#146;s license to use the KitchenAid brand, which represents a material portion of its sales, is subject to a license agreement that has a three-year term that will expire in December 2015. The Company originally entered into a licensing
arrangement for use of the KitchenAid brand in 2000, and has renewed the license, typically for three-year periods, since that time. Although it expects to be able to renew its current KitchenAid license prior to its expiration, there is no
assurance that the Company will be able to do so on reasonable terms, or at all, and any failure to do so could have a material adverse effect on the Company&#146;s business, results of operations and financial condition.</P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company also holds certain rights to use the Farberware brand for kitchen tools and gadgets, cutlery, cutting boards, shears and certain other products
which together represent a material portion of its sales, through a fully-paid, royalty-free license for a term that expires in 2195, subject to earlier termination under certain circumstances. The licensor is a joint venture of which the Company is
a 50% owner. The other 50% owner of the joint venture has the right to terminate the Company&#146;s license if the Company materially breaches any of the material terms of the license and fails to cure the material breach within 180 days of notice
of the breach, if it is determined in an arbitration proceeding that money damages alone would not be sufficient compensation to the licensor and that the breach is so egregious as to warrant termination of the license and forfeiture of its rights
to use the brand under that license agreement. If the Company were to lose the Farberware license for kitchen tools and gadgets, cutlery, cutting boards and shears products through termination as a result of an uncured breach, its business, results
of operations and financial condition would be materially adversely affected. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 38 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_15"></A>Item&nbsp;2. Unregistered Sales of Equity Securities and Use of Proceeds </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>
<TD WIDTH="48%"></TD>
<TD VALIGN="bottom" WIDTH="8%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="8%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="8%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="8%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP> <P STYLE="border-bottom:1.00pt solid #000000; width:22.65pt; font-size:8pt; font-family:Times New Roman"><B>Period</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Total&nbsp;number&nbsp;of<BR>shares<BR>purchased<SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Average&nbsp;price<BR>paid&nbsp;per&nbsp;share</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Total&nbsp;number&nbsp;of<BR>shares<BR>purchased as<BR>part of publicly<BR>announced&nbsp;plans<BR>or&nbsp;programs<SUP
STYLE="font-size:85%; vertical-align:top">(2)</SUP></B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Maximum<BR>approximate<BR>dollar&nbsp;value&nbsp;of<BR>shares that<BR>may yet be<BR>purchased<BR>under the plans<BR>or programs<BR>subsequent
to<BR>end&nbsp;of&nbsp;period&nbsp;<SUP STYLE="font-size:85%; vertical-align:top">(2)</SUP></B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">July&nbsp;1- July&nbsp;31, 2014</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">40,263</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">16.52</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">&#151;&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">6,771,467</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top">40,263 shares were acquired in satisfaction of their exercise price and tax withholding obligations by holders of employee stock options (granted under the 2000 Long-Term Incentive Plan) who exercised options.
</TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top">On April&nbsp;30, 2013, the Board of Directors of Lifetime Brands, Inc. authorized the repurchase of up to $10.0 million of the Company&#146;s common stock. The repurchase authorization permits the Company to effect the
repurchases from time to time through open market purchases and privately negotiated transactions. No repurchases occurred during the three months ended September&nbsp;30, 2014. </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 39 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><A NAME="tx799792_16"></A>Item&nbsp;6. Exhibits </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="90%"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" ALIGN="center"><B>Exhibit&nbsp;No.</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&nbsp;&nbsp;10.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Amendment No. 1 to the Second Amended and Restated Credit Agreement, dated as of September&nbsp;23, 2014, among the Company, the financial institutions party thereto and JPMorgan Chase Bank, N.A., as administrative agent
(incorporated by reference to Exhibit 10.1 to the Company&#146;s Current Report on Form 8-K filed on September&nbsp;26, 2014)</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&nbsp;&nbsp;31.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Certification by Jeffrey Siegel, Chief Executive Officer and Chairman of the Board of Directors, pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities and Exchange Act of 1934, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&nbsp;&nbsp;31.2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Certification by Laurence Winoker, Senior Vice President &#150; Finance, Treasurer and Chief Financial Officer, pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities and Exchange Act of 1934, as adopted pursuant to Section
302 of the Sarbanes-Oxley Act of 2002</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&nbsp;&nbsp;32.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Certification by Jeffrey Siegel, Chief Executive Officer and Chairman of the Board of Directors, and Laurence Winoker, Senior Vice President &#150; Finance, Treasurer and Chief Financial Officer, pursuant to 18 U.S.C. Section 1350,
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>101.INS</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">XBRL Instance Document</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>101.SCH</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">XBRL Taxonomy Extension Schema Document</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>101.DEF</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">XBRL Taxonomy Extension Definition Linkbase Document</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>101.CAL</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">XBRL Taxonomy Extension Calculation Linkbase Document</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>101.LAB</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">XBRL Taxonomy Extension Labels Linkbase Document</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>101.PRE</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">XBRL Taxonomy Extension Presentation Linkbase Document</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 40 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="tx799792_17"></A>SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">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
thereunto duly authorized. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="29%"></TD>
<TD VALIGN="bottom"></TD>
<TD WIDTH="28%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="26%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="11%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top">Lifetime Brands, Inc.</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jeffrey Siegel</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">November 10, 2014</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top">Jeffrey Siegel</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP>Chief Executive Officer and Director</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3">(Principal Executive Officer)</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Laurence Winoker</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">November 10, 2014</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top">Laurence Winoker</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="5">Senior Vice President &#150; Finance, Treasurer and Chief Financial Officer</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3">(Principal Financial and Accounting Officer)</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 41 - </P>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>d799792dex311.htm
<DESCRIPTION>EX-31.1
<TEXT>
<HTML><HEAD>
<TITLE>EX-31.1</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 31.1 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>CERTIFICATION </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">I, Jeffrey Siegel, certify
that: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top">I have reviewed this quarterly report on Form 10-Q of Lifetime Brands, Inc. (&#147;the registrant&#148;); </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top">Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period covered by this quarterly report; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top">Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows
of the registrant as of, and for, the periods presented in this quarterly report; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">4.</TD>
<TD ALIGN="left" VALIGN="top">The registrant&#146;s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-14) and internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">a.</TD>
<TD ALIGN="left" VALIGN="top">designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">b.</TD>
<TD ALIGN="left" VALIGN="top">designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">c.</TD>
<TD ALIGN="left" VALIGN="top">evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of
the period covered by this report based on such evaluation; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">d.</TD>
<TD ALIGN="left" VALIGN="top">disclosed in this report any change in the registrant&#146;s internal control over financial reporting that occurred during the registrant&#146;s most recent fiscal quarter that has materially affected or is reasonably
likely to materially affect the registrant&#146;s internal control over financial reporting; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">5.</TD>
<TD ALIGN="left" VALIGN="top">The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#146;s auditors and the audit committee of the
registrant&#146;s board of directors (or persons performing the equivalent functions): </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">a.</TD>
<TD ALIGN="left" VALIGN="top">all significant deficiencies in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#146;s ability to record, process, summarize and report
financial information; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">b.</TD>
<TD ALIGN="left" VALIGN="top">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal control over financial reporting. </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="100%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jeffrey Siegel</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Jeffrey Siegel</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>Chief Executive Officer and Director</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Date: November 10, 2014</TD></TR>
</TABLE>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>d799792dex312.htm
<DESCRIPTION>EX-31.2
<TEXT>
<HTML><HEAD>
<TITLE>EX-31.2</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 31.2 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>CERTIFICATION </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">I, Laurence Winoker,
certify that: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top">I have reviewed this quarterly report on Form 10-Q of Lifetime Brands, Inc. (&#147;the registrant&#148;); </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top">Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period covered by this quarterly report; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top">Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows
of the registrant as of, and for, the periods presented in this quarterly report; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">4.</TD>
<TD ALIGN="left" VALIGN="top">The registrant&#146;s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-14) and internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">a.</TD>
<TD ALIGN="left" VALIGN="top">designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">b.</TD>
<TD ALIGN="left" VALIGN="top">designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">c.</TD>
<TD ALIGN="left" VALIGN="top">evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of
the period covered by this report based on such evaluation; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">d.</TD>
<TD ALIGN="left" VALIGN="top">disclosed in this report any change in the registrant&#146;s internal control over financial reporting that occurred during the registrant&#146;s most recent fiscal quarter that has materially affected or is reasonably
likely to materially affect the registrant&#146;s internal control over financial reporting; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">5.</TD>
<TD ALIGN="left" VALIGN="top">The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#146;s auditors and the audit committee of the
registrant&#146;s board of directors (or persons performing the equivalent functions): </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">a.</TD>
<TD ALIGN="left" VALIGN="top">all significant deficiencies in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#146;s ability to record, process, summarize and report
financial information; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">b.</TD>
<TD ALIGN="left" VALIGN="top">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal control over financial reporting. </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="100%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Laurence Winoker</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Laurence Winoker</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Senior Vice President &#150; Finance,</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Treasurer and Chief Financial Officer</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Date: November 10, 2014</TD></TR>
</TABLE>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>d799792dex321.htm
<DESCRIPTION>EX-32.1
<TEXT>
<HTML><HEAD>
<TITLE>EX-32.1</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 32.1 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Certification by Jeffrey Siegel, Chief Executive Officer and Chairman of the Board of Directors, and Laurence Winoker, Senior Vice President &#150; Finance,
Treasurer and Chief Financial Officer, Pursuant to 18 U.S.C. Section&nbsp;1350, as Adopted Pursuant to Section&nbsp;906 of the Sarbanes-Oxley Act of 2002. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">I, Jeffrey Siegel, Chief Executive Officer and Chairman of the Board of Directors, and I, Laurence Winoker, Senior Vice President &#150; Finance, Treasurer
and Chief Financial Officer, of Lifetime Brands, Inc., a Delaware corporation (the &#147;Company&#148;), each hereby certifies that: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top">The Company&#146;s periodic report on Form 10-Q for the period ended September&nbsp;30, 2014 (the &#147;Form 10-Q&#148;) fully complies with the requirements of Section&nbsp;13(a) or 15(d) of the Securities Exchange Act
of 1934, as amended; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top">The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company. </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="46%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="7%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="43%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jeffrey Siegel</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Laurence Winoker</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Jeffrey Siegel</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">Laurence Winoker</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Chief Executive Officer and Director</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Vice President- Finance, Treasurer</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">and
Chief Financial Officer</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Date: November&nbsp;10, 2014</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">Date: November 10, 2014</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A signed original of this written statement required by Section&nbsp;1350 has been provided to Lifetime Brands, Inc. and will
be retained by Lifetime Brands, Inc. and furnished to the Securities and Exchange Commission or its staff, upon request. </P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>5
<FILENAME>lcut-20140930.xml
<DESCRIPTION>XBRL INSTANCE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="yes" ?>
<!-- RR Donnelley Xcelerate Instance Document, based on XBRL 2.1  http://www.edgar-online.com/ -->
<!-- Version:  6.21.3 -->
<!-- Round: 8 -->
<!-- Creation date: 2014-11-08T00:58:29Z -->
<!-- Copyright (c) 2005-2013 R.R. Donnelley & Sons Company All Rights Reserved. -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:country="http://xbrl.sec.gov/country/2013-01-31" xmlns:currency="http://xbrl.sec.gov/currency/2014-01-31" xmlns:dei="http://xbrl.sec.gov/dei/2014-01-31" xmlns:exch="http://xbrl.sec.gov/exch/2014-01-31" xmlns:invest="http://xbrl.sec.gov/invest/2013-01-31" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:lcut="http://www.lifetimebrands.com/20140930" xmlns:naics="http://xbrl.sec.gov/naics/2011-01-31" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:sic="http://xbrl.sec.gov/sic/2011-01-31" xmlns:stpr="http://xbrl.sec.gov/stpr/2011-01-31" xmlns:us-gaap="http://fasb.org/us-gaap/2014-01-31" xmlns:us-types="http://fasb.org/us-types/2014-01-31" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrll="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <xbrll:schemaRef xlink:arcrole="http://www.xbrl.org/2003/linkbase" xlink:href="lcut-20140930.xsd" xlink:type="simple" xmlns:xbrll="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink"/>
  <us-gaap:SecuredDebt contextRef="eol_PE2553----1410-Q0011_STD_0_20140131_0_906969x912598_910720x1036439" decimals="-5" id="id_4139311_52F04BFD-4A9D-41E4-8AB9-FBBF804A9205_3002_4" unitRef="iso4217_USD">50000000</us-gaap:SecuredDebt>
  <dei:EntityCommonStockSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_0_20141031_0" decimals="INF" id="id_4139311_EF7B0894-20CB-46E7-835D-9344D3723376_2_500005" unitRef="shares">13683839</dei:EntityCommonStockSharesOutstanding>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="eol_PE2553----1410-Q0011_STD_0_20120229_0_912620x1043672" decimals="2" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_2001_2" unitRef="pure">0.50</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:EquityMethodInvestmentAggregateCost contextRef="eol_PE2553----1410-Q0011_STD_0_20120229_0_912620x1043672" decimals="0" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_2001_0" unitRef="iso4217_USD">500000</us-gaap:EquityMethodInvestmentAggregateCost>
  <us-gaap:StockRepurchaseProgramAuthorizedAmount1 contextRef="eol_PE2553----1410-Q0011_STD_0_20130430_0_901032x907457" decimals="-5" id="id_4139311_9C8E54BA-9DA7-4307-81A9-F894AEAB527F_1001_0" unitRef="iso4217_USD">10000000</us-gaap:StockRepurchaseProgramAuthorizedAmount1>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20130630_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3001_5" unitRef="iso4217_USD">-28000</us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20130630_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3001_1" unitRef="iso4217_USD">-3194000</us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20130630_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3001_10" unitRef="iso4217_USD">1134000</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1002_8" unitRef="iso4217_USD">-76000</us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1002_15" unitRef="iso4217_USD">-4190000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1002_3" unitRef="iso4217_USD">-2994000</us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="eol_PE2553----1410-Q0011_STD_0_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1002_41" unitRef="iso4217_USD">2603000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1002_14" unitRef="iso4217_USD">1120000</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20140630_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_5001_5" unitRef="iso4217_USD">-65000</us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20140630_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_5001_1" unitRef="iso4217_USD">-1212000</us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20140630_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_5001_10" unitRef="iso4217_USD">731000</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
  <us-gaap:CommonStockSharesIssued contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_40" unitRef="shares">13681189</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_41" unitRef="shares">13681189</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:CommonStockSharesAuthorized contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_39" unitRef="shares">25000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="2" id="id_4139311_DC4A48B2-18FD-40F6-90E2-1189A36356F1_3001_7" unitRef="iso4217_USD_per_shares">14.32</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_3DFF8E50-A610-4FC8-96DE-A7BA0C100205_3001_8" unitRef="shares">1527594</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="2" id="id_4139311_DC4A48B2-18FD-40F6-90E2-1189A36356F1_3001_8" unitRef="iso4217_USD_per_shares">13.87</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_38" unitRef="iso4217_USD_per_shares">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_30" unitRef="iso4217_USD_per_shares">0.01</us-gaap:PreferredStockParOrStatedValuePerShare>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_1C80B841-1E63-49DC-AAD6-9D950300073D_1_0" unitRef="shares">276362</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_3DFF8E50-A610-4FC8-96DE-A7BA0C100205_3001_7" unitRef="shares">2377519</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:LongTermLoansPayable contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_26" unitRef="iso4217_USD">37500000</us-gaap:LongTermLoansPayable>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1001_8" unitRef="iso4217_USD">8000</us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax>
  <us-gaap:PreferredStockValue contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_29" unitRef="iso4217_USD">0</us-gaap:PreferredStockValue>
  <us-gaap:LiabilitiesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_22" unitRef="iso4217_USD">90949000</us-gaap:LiabilitiesCurrent>
  <us-gaap:AccruedIncomeTaxesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_21" unitRef="iso4217_USD">345000</us-gaap:AccruedIncomeTaxesCurrent>
  <us-gaap:LongTermLineOfCredit contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_25" unitRef="iso4217_USD">113062000</us-gaap:LongTermLineOfCredit>
  <us-gaap:CommonStockValue contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_37" unitRef="iso4217_USD">138000</us-gaap:CommonStockValue>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_44" unitRef="iso4217_USD">-5237000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:AccountsPayableCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_19" unitRef="iso4217_USD">42801000</us-gaap:AccountsPayableCurrent>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_43" unitRef="iso4217_USD">28956000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" id="id_4139311_CAB51461-7BE5-4B19-A471-DC753863D7ED_2001_2" unitRef="iso4217_USD" xsi:nil="true"/>
  <us-gaap:DeferredTaxLiabilitiesNoncurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_24" unitRef="iso4217_USD">10499000</us-gaap:DeferredTaxLiabilitiesNoncurrent>
  <us-gaap:AccruedLiabilitiesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_20" unitRef="iso4217_USD">36852000</us-gaap:AccruedLiabilitiesCurrent>
  <us-gaap:StockholdersEquity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_45" unitRef="iso4217_USD">182828000</us-gaap:StockholdersEquity>
  <us-gaap:OtherLiabilitiesNoncurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_23" unitRef="iso4217_USD">21826000</us-gaap:OtherLiabilitiesNoncurrent>
  <us-gaap:LiabilityForUncertainTaxPositionsCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="0" id="id_4139311_2CBC1BFB-CDBF-426F-B6B8-62E1FDA41476_1001_0" unitRef="iso4217_USD">245000</us-gaap:LiabilityForUncertainTaxPositionsCurrent>
  <us-gaap:LiabilitiesAndStockholdersEquity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_46" unitRef="iso4217_USD">456664000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_FBFD3CCA-FAB1-42B0-94ED-6BDC13408A2C_2001_2" unitRef="iso4217_USD">17929000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:AdditionalPaidInCapital contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_42" unitRef="iso4217_USD">158971000</us-gaap:AdditionalPaidInCapital>
  <us-gaap:LoansPayableCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_16" unitRef="iso4217_USD">10000000</us-gaap:LoansPayableCurrent>
  <us-gaap:LineOfCredit contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_18" unitRef="iso4217_USD">951000</us-gaap:LineOfCredit>
  <us-gaap:DividendsPayableCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="0" id="id_4139311_C26650BF-2A81-4F62-8729-CCA7991C6832_1004_1" unitRef="iso4217_USD">510000</us-gaap:DividendsPayableCurrent>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_4" unitRef="iso4217_USD">6983000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1001_3" unitRef="iso4217_USD">-4521000</us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_2" unitRef="iso4217_USD">4977000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-5" id="id_4139311_65A3E2A3-BE33-4A6E-9F5C-A41DA1F5E1A3_1001_0" unitRef="iso4217_USD">5600000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:Goodwill contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_CAB51461-7BE5-4B19-A471-DC753863D7ED_2001_3" unitRef="iso4217_USD">18515000</us-gaap:Goodwill>
  <us-gaap:GoodwillGross contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_CAB51461-7BE5-4B19-A471-DC753863D7ED_2001_1" unitRef="iso4217_USD">18515000</us-gaap:GoodwillGross>
  <us-gaap:PropertyPlantAndEquipmentNet contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_9" unitRef="iso4217_USD">26953000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="0" id="id_4139311_D6D6B2E5-F55E-4BB7-AF4B-9EACE921A288_1001_2" unitRef="iso4217_USD">7681733</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
  <us-gaap:FIFOInventoryAmount contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_5" unitRef="iso4217_USD">170320000</us-gaap:FIFOInventoryAmount>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_6" unitRef="iso4217_USD">9014000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_17D6BB72-198A-457A-AE46-81F825675BBB_1_0" unitRef="iso4217_USD">166958000</us-gaap:InventoryFinishedGoodsNetOfReserves>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="INF" id="id_4139311_D6D6B2E5-F55E-4BB7-AF4B-9EACE921A288_1001_3" unitRef="iso4217_USD">6148510</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_13" unitRef="iso4217_USD">456664000</us-gaap:Assets>
  <us-gaap:DeferredTaxAssetsNetCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_7" unitRef="iso4217_USD">3938000</us-gaap:DeferredTaxAssetsNetCurrent>
  <us-gaap:InventoryRawMaterialsNetOfReserves contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_17D6BB72-198A-457A-AE46-81F825675BBB_1_2" unitRef="iso4217_USD">1522000</us-gaap:InventoryRawMaterialsNetOfReserves>
  <us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_10" unitRef="iso4217_USD">30893000</us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures>
  <us-gaap:AccountsReceivableNetCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_3" unitRef="iso4217_USD">101765000</us-gaap:AccountsReceivableNetCurrent>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1001_14" unitRef="iso4217_USD">724000</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
  <us-gaap:IntangibleAssetsNetIncludingGoodwill contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_11" unitRef="iso4217_USD">105640000</us-gaap:IntangibleAssetsNetIncludingGoodwill>
  <us-gaap:OtherAssetsNoncurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_12" unitRef="iso4217_USD">3164000</us-gaap:OtherAssetsNoncurrent>
  <us-gaap:AssetsCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1_8" unitRef="iso4217_USD">290014000</us-gaap:AssetsCurrent>
  <us-gaap:IndefiniteLivedTradeNames contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_127CDFDC-C800-474F-A928-79A38C2FFAE9_2001_3" unitRef="iso4217_USD">14980000</us-gaap:IndefiniteLivedTradeNames>
  <us-gaap:InventoryWorkInProcessNetOfReserves contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_17D6BB72-198A-457A-AE46-81F825675BBB_1_1" unitRef="iso4217_USD">1840000</us-gaap:InventoryWorkInProcessNetOfReserves>
  <lcut:ReductionInIncomeTaxLiabilityIfTaxPositionsSustained contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="0" id="id_4139311_2CBC1BFB-CDBF-426F-B6B8-62E1FDA41476_1001_1" unitRef="iso4217_USD">245000</lcut:ReductionInIncomeTaxLiabilityIfTaxPositionsSustained>
  <lcut:IndefiniteLivedTradeNameAccumulatedImpairmentLoss contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" id="id_4139311_127CDFDC-C800-474F-A928-79A38C2FFAE9_2001_2" unitRef="iso4217_USD" xsi:nil="true"/>
  <lcut:IntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_FBFD3CCA-FAB1-42B0-94ED-6BDC13408A2C_2001_1" unitRef="iso4217_USD">123569000</lcut:IntangibleAssetsGross>
  <lcut:IndefiniteLivedTradeNamesGross contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0" decimals="-3" id="id_4139311_127CDFDC-C800-474F-A928-79A38C2FFAE9_2001_1" unitRef="iso4217_USD">14980000</lcut:IndefiniteLivedTradeNamesGross>
  <us-gaap:DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_900547x900557_910113x1058910" decimals="INF" id="id_4139311_E2CDD4E0-45DF-47E1-8998-74D48F65C9DF_1001_0" unitRef="iso4217_USD">12000</us-gaap:DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral>
  <us-gaap:DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_900547x900557_910113x988054" decimals="INF" id="id_4139311_E2CDD4E0-45DF-47E1-8998-74D48F65C9DF_2001_1" unitRef="iso4217_USD">54000</us-gaap:DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral>
  <lcut:SeniorLeverageRatio contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x907457_904843x1068914_906969x912598_910720x1036439" decimals="INF" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_3001_4" unitRef="pure">4.00</lcut:SeniorLeverageRatio>
  <us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x907457_906969x912598" decimals="INF" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_7001_8" unitRef="pure">0.0425</us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd>
  <us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x909105_906969x912598" decimals="INF" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_8001_7" unitRef="pure">0.02125</us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd>
  <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x909105_906969x912598_910720x1036439" decimals="-5" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_4001_2" unitRef="iso4217_USD">20000000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901822x902719" decimals="INF" id="id_4139311_28FAB0E8-933C-42A9-8C81-557015C7E500_2001_4" unitRef="iso4217_USD">247000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x902533_909498x1003182" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_1001_1" unitRef="iso4217_USD">130873000</us-gaap:Assets>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x902533_909498x1057986" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_2001_2" unitRef="iso4217_USD">507000</us-gaap:Assets>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x902533_909498x933882" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_3001_0" unitRef="iso4217_USD">316369000</us-gaap:Assets>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x903576" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_4001_3" unitRef="iso4217_USD">8915000</us-gaap:Assets>
  <invest:DerivativeNotionalAmount contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_903654x1018197_910289x901886" decimals="-5" id="id_4139311_AD2B6AFD-63CD-4219-9F3B-EF32FC86239A_2001_0" unitRef="iso4217_USD">26700000</invest:DerivativeNotionalAmount>
  <lcut:SeniorLeverageRatio contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_904843x944878_906969x912598_910720x1036439" decimals="INF" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_5001_6" unitRef="pure">3.50</lcut:SeniorLeverageRatio>
  <lcut:SeniorLeverageRatio contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_904843x952344_906969x912598_910720x1036439" decimals="INF" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_6001_5" unitRef="pure">4.25</lcut:SeniorLeverageRatio>
  <lcut:FixedChargesCoverageRatioMinimum contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_904843x997143_906969x912598_910720x1036439" decimals="INF" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_7001_3" unitRef="pure">1.10</lcut:FixedChargesCoverageRatioMinimum>
  <us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1019566" decimals="INF" id="id_4139311_66C5273B-511E-4F7E-897B-1E48341E047D_1002_3" unitRef="pure">0.0644</us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1019566" decimals="-5" id="id_4139311_66C5273B-511E-4F7E-897B-1E48341E047D_1001_0" unitRef="iso4217_CNY">18000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1019566" decimals="-5" id="id_4139311_66C5273B-511E-4F7E-897B-1E48341E047D_1002_0" unitRef="iso4217_USD">2900000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LineOfCredit contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1019566" decimals="-5" id="id_4139311_66C5273B-511E-4F7E-897B-1E48341E047D_1001_1" unitRef="iso4217_CNY">5900000</us-gaap:LineOfCredit>
  <us-gaap:LineOfCredit contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1019566" decimals="0" id="id_4139311_66C5273B-511E-4F7E-897B-1E48341E047D_1002_2" unitRef="iso4217_USD">951000</us-gaap:LineOfCredit>
  <us-gaap:LineOfCredit contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1047786_910720x1036439" decimals="-5" id="id_4139311_62512232-B795-4E6F-9074-9F2047A9AF87_5001_4" unitRef="iso4217_USD">47500000</us-gaap:LineOfCredit>
  <us-gaap:LettersOfCreditOutstandingAmount contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598" decimals="-5" id="id_4139311_B49BB4E4-5A02-4446-8747-D3C2CAD0A4CC_1001_0" unitRef="iso4217_USD">4100000</us-gaap:LettersOfCreditOutstandingAmount>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598" decimals="-5" id="id_4139311_52F04BFD-4A9D-41E4-8AB9-FBBF804A9205_2001_1" unitRef="iso4217_USD">175000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LineOfCredit contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598" decimals="-5" id="id_4139311_B49BB4E4-5A02-4446-8747-D3C2CAD0A4CC_1001_1" unitRef="iso4217_USD">113100000</us-gaap:LineOfCredit>
  <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598" decimals="-5" id="id_4139311_B49BB4E4-5A02-4446-8747-D3C2CAD0A4CC_1001_2" unitRef="iso4217_USD">57700000</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
  <lcut:PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_910720x1036439" decimals="INF" id="id_4139311_62512232-B795-4E6F-9074-9F2047A9AF87_6001_5" unitRef="pure">0.65</lcut:PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral>
  <lcut:ChangeInIncrementsInLeverageRatio contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_910720x1036439" decimals="INF" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_8001_7" unitRef="pure">2.50</lcut:ChangeInIncrementsInLeverageRatio>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_910720x1062504" decimals="-5" id="id_4139311_52F04BFD-4A9D-41E4-8AB9-FBBF804A9205_4001_2" unitRef="iso4217_USD">40000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <lcut:DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_913052x941550" decimals="3" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_9001_1" unitRef="pure">0.005</lcut:DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate>
  <lcut:DebtInstrumentInterestInAdditionToLibor contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_913052x941550" decimals="3" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_9001_2" unitRef="pure">0.010</lcut:DebtInstrumentInterestInAdditionToLibor>
  <us-gaap:PreferredStockSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x901185" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1001_33" unitRef="shares">0</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:PreferredStockSharesAuthorized contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x901185" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1001_31" unitRef="shares">100</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesIssued contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x901185" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1001_32" unitRef="shares">0</us-gaap:PreferredStockSharesIssued>
  <us-gaap:PreferredStockSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x912666" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2001_36" unitRef="shares">0</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:PreferredStockSharesAuthorized contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x912666" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2001_34" unitRef="shares">2000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesIssued contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x912666" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2001_35" unitRef="shares">0</us-gaap:PreferredStockSharesIssued>
  <us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908469x984091" decimals="3" id="id_4139311_5CC10864-26F2-44C4-80D8-41AD13205942_1001_3" unitRef="pure">0.033</us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate>
  <us-gaap:DefinedBenefitPlanBenefitObligation contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908469x984091" decimals="-5" id="id_4139311_5CC10864-26F2-44C4-80D8-41AD13205942_1002_1" unitRef="iso4217_GBP">7100000</us-gaap:DefinedBenefitPlanBenefitObligation>
  <us-gaap:DefinedBenefitPlanBenefitObligation contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908469x984091" decimals="-5" id="id_4139311_5CC10864-26F2-44C4-80D8-41AD13205942_1001_1" unitRef="iso4217_USD">11700000</us-gaap:DefinedBenefitPlanBenefitObligation>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x1060427" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2001_2" unitRef="iso4217_USD">7893000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x1060427" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2001_3" unitRef="iso4217_USD">7954000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x1060427" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2001_1" unitRef="iso4217_USD">15847000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x901963" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2003_2" unitRef="iso4217_USD">5717000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x901963" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2003_3" unitRef="iso4217_USD">44924000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x901963" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2003_1" unitRef="iso4217_USD">50641000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x906290" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2002_2" unitRef="iso4217_USD">3939000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x906290" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2002_3" unitRef="iso4217_USD">18445000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x906290" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2002_1" unitRef="iso4217_USD">22384000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x909176" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2004_2" unitRef="iso4217_USD">380000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x909176" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2004_3" unitRef="iso4217_USD">822000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x909176" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_2004_1" unitRef="iso4217_USD">1202000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <invest:DerivativeNotionalAmount contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_910113x943429_910288x902260" decimals="-5" id="id_4139311_D09E861C-FA2E-4ECA-8635-EA09297AB4BA_1001_0" unitRef="iso4217_USD">6000000</invest:DerivativeNotionalAmount>
  <us-gaap:DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_910113x943429_910288x902260" decimals="INF" id="id_4139311_D09E861C-FA2E-4ECA-8635-EA09297AB4BA_1001_1" unitRef="iso4217_USD">27000</us-gaap:DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x1011411" decimals="2" id="id_4139311_9BD9AB1E-D07B-4A79-BD37-2BF77195504A_2001_0" unitRef="pure">0.40</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:EquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x1043672" decimals="0" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_2003_3" unitRef="iso4217_USD">265000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x1067421" decimals="0" id="id_4139311_68484517-21C8-4B2F-8328-A44B95513829_1001_0" unitRef="iso4217_USD">129000</us-gaap:EquityMethodInvestments>
  <us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_4001_1" unitRef="pure">13.49</us-gaap:ForeignCurrencyExchangeRateTranslation1>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_1001_0" unitRef="pure">0.30</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:DueFromRelatedPartiesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x959495" decimals="0" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_1001_6" unitRef="iso4217_USD">117000</us-gaap:DueFromRelatedPartiesCurrent>
  <us-gaap:EquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x959495" decimals="-5" id="id_4139311_F274444C-F5FE-44F3-883D-442C31050CB9_1001_1" unitRef="iso4217_USD">30500000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentsFairValueDisclosure contextRef="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x959495" decimals="-5" id="id_4139311_F274444C-F5FE-44F3-883D-442C31050CB9_1001_0" unitRef="iso4217_USD">33500000</us-gaap:InvestmentsFairValueDisclosure>
  <lcut:IndefinitelivedIntangibleAssetImpairmentDiscountRate contextRef="eol_PE2553----1410-Q0011_STD_0_20141001_0_900547x907189_901032x907457_902887x904859_904933x997494_908937x906290" decimals="3" id="id_4139311_74593BEB-814C-4844-891C-F1197DC92FA7_1001_1" unitRef="pure">0.155</lcut:IndefinitelivedIntangibleAssetImpairmentDiscountRate>
  <lcut:IndefinitelivedIntangibleAssetImpairmentGrowthRate contextRef="eol_PE2553----1410-Q0011_STD_0_20141001_0_900547x907189_901032x907457_902887x904859_904933x997494_908937x906290" decimals="2" id="id_4139311_74593BEB-814C-4844-891C-F1197DC92FA7_1001_3" unitRef="pure">0.03</lcut:IndefinitelivedIntangibleAssetImpairmentGrowthRate>
  <lcut:IndefinitelivedIntangibleAssetImpairmentDiscountRate contextRef="eol_PE2553----1410-Q0011_STD_0_20141001_0_900547x907189_901032x909105_902887x904859_904933x997494_908937x906290" decimals="3" id="id_4139311_74593BEB-814C-4844-891C-F1197DC92FA7_2001_0" unitRef="pure">0.140</lcut:IndefinitelivedIntangibleAssetImpairmentDiscountRate>
  <lcut:IndefinitelivedIntangibleAssetImpairmentGrowthRate contextRef="eol_PE2553----1410-Q0011_STD_0_20141001_0_900547x907189_901032x909105_902887x904859_904933x997494_908937x906290" decimals="3" id="id_4139311_74593BEB-814C-4844-891C-F1197DC92FA7_2001_2" unitRef="pure">0.025</lcut:IndefinitelivedIntangibleAssetImpairmentGrowthRate>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="eol_PE2553----1410-Q0011_STD_0_20111231_0_912620x1067421" decimals="2" id="id_4139311_157DDECF-7AAA-4B05-A0E0-253705549807_1001_1" unitRef="pure">0.40</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:EquityMethodInvestmentAggregateCost contextRef="eol_PE2553----1410-Q0011_STD_0_20111231_0_912620x1067421" decimals="0" id="id_4139311_157DDECF-7AAA-4B05-A0E0-253705549807_1001_0" unitRef="iso4217_USD">105000</us-gaap:EquityMethodInvestmentAggregateCost>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20121231_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2001_5" unitRef="iso4217_USD">-272000</us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20121231_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2001_1" unitRef="iso4217_USD">-2804000</us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="eol_PE2553----1410-Q0011_STD_0_20121231_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2001_40" unitRef="iso4217_USD">1871000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20121231_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2001_10" unitRef="iso4217_USD">1160000</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
  <us-gaap:CommonStockSharesIssued contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_40" unitRef="shares">12777407</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_41" unitRef="shares">12777407</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:CommonStockSharesAuthorized contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_39" unitRef="shares">25000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="2" id="id_4139311_DC4A48B2-18FD-40F6-90E2-1189A36356F1_1001_2" unitRef="iso4217_USD_per_shares">12.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_38" unitRef="iso4217_USD_per_shares">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_30" unitRef="iso4217_USD_per_shares">0.01</us-gaap:PreferredStockParOrStatedValuePerShare>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="INF" id="id_4139311_3DFF8E50-A610-4FC8-96DE-A7BA0C100205_1001_2" unitRef="shares">2371650</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:SecuredLongTermDebt contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_27" unitRef="iso4217_USD">16688000</us-gaap:SecuredLongTermDebt>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4001_5" unitRef="iso4217_USD">-31000</us-gaap:AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax>
  <us-gaap:PreferredStockValue contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_29" unitRef="iso4217_USD">0</us-gaap:PreferredStockValue>
  <us-gaap:LiabilitiesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_22" unitRef="iso4217_USD">69494000</us-gaap:LiabilitiesCurrent>
  <us-gaap:AccruedIncomeTaxesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_21" unitRef="iso4217_USD">3036000</us-gaap:AccruedIncomeTaxesCurrent>
  <us-gaap:LongTermLineOfCredit contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_25" unitRef="iso4217_USD">49231000</us-gaap:LongTermLineOfCredit>
  <us-gaap:CommonStockValue contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_37" unitRef="iso4217_USD">128000</us-gaap:CommonStockValue>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_44" unitRef="iso4217_USD">-3720000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:AccountsPayableCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_19" unitRef="iso4217_USD">21426000</us-gaap:AccountsPayableCurrent>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_43" unitRef="iso4217_USD">38224000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" id="id_4139311_CAB51461-7BE5-4B19-A471-DC753863D7ED_1001_5" unitRef="iso4217_USD" xsi:nil="true"/>
  <us-gaap:DeferredTaxLiabilitiesNoncurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_24" unitRef="iso4217_USD">1777000</us-gaap:DeferredTaxLiabilitiesNoncurrent>
  <us-gaap:AccruedLiabilitiesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_20" unitRef="iso4217_USD">41095000</us-gaap:AccruedLiabilitiesCurrent>
  <us-gaap:StockholdersEquity contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_45" unitRef="iso4217_USD">180905000</us-gaap:StockholdersEquity>
  <us-gaap:OtherLiabilitiesNoncurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_23" unitRef="iso4217_USD">18644000</us-gaap:OtherLiabilitiesNoncurrent>
  <us-gaap:LiabilitiesAndStockholdersEquity contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_46" unitRef="iso4217_USD">336739000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_FBFD3CCA-FAB1-42B0-94ED-6BDC13408A2C_1001_5" unitRef="iso4217_USD">13193000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:AdditionalPaidInCapital contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_42" unitRef="iso4217_USD">146273000</us-gaap:AdditionalPaidInCapital>
  <us-gaap:SecuredDebtCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_17" unitRef="iso4217_USD">3937000</us-gaap:SecuredDebtCurrent>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_4" unitRef="iso4217_USD">5209000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4001_1" unitRef="iso4217_USD">-2944000</us-gaap:AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_2" unitRef="iso4217_USD">4947000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:Goodwill contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_CAB51461-7BE5-4B19-A471-DC753863D7ED_1001_6" unitRef="iso4217_USD">5085000</us-gaap:Goodwill>
  <us-gaap:GoodwillGross contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_CAB51461-7BE5-4B19-A471-DC753863D7ED_1001_4" unitRef="iso4217_USD">5085000</us-gaap:GoodwillGross>
  <us-gaap:PropertyPlantAndEquipmentNet contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_9" unitRef="iso4217_USD">27698000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:FIFOInventoryAmount contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_5" unitRef="iso4217_USD">112791000</us-gaap:FIFOInventoryAmount>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_6" unitRef="iso4217_USD">5781000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_17D6BB72-198A-457A-AE46-81F825675BBB_2_0" unitRef="iso4217_USD">108340000</us-gaap:InventoryFinishedGoodsNetOfReserves>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_13" unitRef="iso4217_USD">336739000</us-gaap:Assets>
  <us-gaap:DeferredTaxAssetsNetCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_7" unitRef="iso4217_USD">3940000</us-gaap:DeferredTaxAssetsNetCurrent>
  <us-gaap:InventoryRawMaterialsNetOfReserves contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_17D6BB72-198A-457A-AE46-81F825675BBB_2_2" unitRef="iso4217_USD">2485000</us-gaap:InventoryRawMaterialsNetOfReserves>
  <us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_10" unitRef="iso4217_USD">36948000</us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures>
  <us-gaap:AccountsReceivableNetCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_3" unitRef="iso4217_USD">87217000</us-gaap:AccountsReceivableNetCurrent>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4001_10" unitRef="iso4217_USD">745000</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
  <us-gaap:IntangibleAssetsNetIncludingGoodwill contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_11" unitRef="iso4217_USD">55149000</us-gaap:IntangibleAssetsNetIncludingGoodwill>
  <us-gaap:OtherAssetsNoncurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_12" unitRef="iso4217_USD">2268000</us-gaap:OtherAssetsNoncurrent>
  <us-gaap:AssetsCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2_8" unitRef="iso4217_USD">214676000</us-gaap:AssetsCurrent>
  <us-gaap:IndefiniteLivedTradeNames contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_127CDFDC-C800-474F-A928-79A38C2FFAE9_1001_6" unitRef="iso4217_USD">18364000</us-gaap:IndefiniteLivedTradeNames>
  <us-gaap:InventoryWorkInProcessNetOfReserves contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_17D6BB72-198A-457A-AE46-81F825675BBB_2_1" unitRef="iso4217_USD">1966000</us-gaap:InventoryWorkInProcessNetOfReserves>
  <lcut:IndefiniteLivedTradeNameAccumulatedImpairmentLoss contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" id="id_4139311_127CDFDC-C800-474F-A928-79A38C2FFAE9_1001_5" unitRef="iso4217_USD" xsi:nil="true"/>
  <lcut:IntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_FBFD3CCA-FAB1-42B0-94ED-6BDC13408A2C_1001_4" unitRef="iso4217_USD">68342000</lcut:IntangibleAssetsGross>
  <lcut:IndefiniteLivedTradeNamesGross contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0" decimals="-3" id="id_4139311_127CDFDC-C800-474F-A928-79A38C2FFAE9_1001_4" unitRef="iso4217_USD">18364000</lcut:IndefiniteLivedTradeNamesGross>
  <us-gaap:DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_900547x900557_910113x1058910" decimals="INF" id="id_4139311_E2CDD4E0-45DF-47E1-8998-74D48F65C9DF_1002_0" unitRef="iso4217_USD">12000</us-gaap:DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral>
  <us-gaap:DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_900547x900557_910113x988054" decimals="INF" id="id_4139311_E2CDD4E0-45DF-47E1-8998-74D48F65C9DF_2002_1" unitRef="iso4217_USD">54000</us-gaap:DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x902533_909498x1003182" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_1002_1" unitRef="iso4217_USD">35365000</us-gaap:Assets>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x902533_909498x1057986" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_2002_2" unitRef="iso4217_USD">730000</us-gaap:Assets>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x902533_909498x933882" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_3002_0" unitRef="iso4217_USD">291757000</us-gaap:Assets>
  <us-gaap:Assets contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x903576" decimals="-3" id="id_4139311_AF1524BC-78A5-4934-8748-9036A934A8F8_4002_3" unitRef="iso4217_USD">8887000</us-gaap:Assets>
  <us-gaap:PreferredStockSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x901185" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1002_33" unitRef="shares">0</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:PreferredStockSharesAuthorized contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x901185" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1002_31" unitRef="shares">100</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesIssued contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x901185" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_1002_32" unitRef="shares">0</us-gaap:PreferredStockSharesIssued>
  <us-gaap:PreferredStockSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x912666" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2002_36" unitRef="shares">0</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:PreferredStockSharesAuthorized contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x912666" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2002_34" unitRef="shares">2000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesIssued contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x912666" decimals="INF" id="id_4139311_5D5F0618-4E18-426F-BFDB-479FE2927B03_2002_35" unitRef="shares">0</us-gaap:PreferredStockSharesIssued>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x1060427" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1001_5" unitRef="iso4217_USD">7551000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x1060427" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1001_6" unitRef="iso4217_USD">8296000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x1060427" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1001_4" unitRef="iso4217_USD">15847000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x901963" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1003_5" unitRef="iso4217_USD">2736000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x901963" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1003_6" unitRef="iso4217_USD">15670000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x901963" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1003_4" unitRef="iso4217_USD">18406000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x906290" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1002_5" unitRef="iso4217_USD">2677000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x906290" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1002_6" unitRef="iso4217_USD">7379000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x906290" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1002_4" unitRef="iso4217_USD">10056000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x909176" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1004_5" unitRef="iso4217_USD">229000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x909176" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1004_6" unitRef="iso4217_USD">355000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x909176" decimals="-3" id="id_4139311_CC5C7EFA-A88C-43DD-A3A2-084234CD2E04_1004_4" unitRef="iso4217_USD">584000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:EquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x1043672" decimals="0" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_1002_3" unitRef="iso4217_USD">287000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x1067421" decimals="0" id="id_4139311_68484517-21C8-4B2F-8328-A44B95513829_1002_0" unitRef="iso4217_USD">144000</us-gaap:EquityMethodInvestments>
  <us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_4002_1" unitRef="pure">13.06</us-gaap:ForeignCurrencyExchangeRateTranslation1>
  <us-gaap:DueFromRelatedPartiesCurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x959495" decimals="0" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_1002_6" unitRef="iso4217_USD">152000</us-gaap:DueFromRelatedPartiesCurrent>
  <us-gaap:EquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x959495" decimals="-5" id="id_4139311_F274444C-F5FE-44F3-883D-442C31050CB9_1002_1" unitRef="iso4217_USD">30500000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentsFairValueDisclosure contextRef="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x959495" decimals="-5" id="id_4139311_F274444C-F5FE-44F3-883D-442C31050CB9_1002_0" unitRef="iso4217_USD">35200000</us-gaap:InvestmentsFairValueDisclosure>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0" decimals="-3" id="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_3" unitRef="iso4217_USD">10242000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0" decimals="-3" id="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_4" unitRef="iso4217_USD">8805000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0" decimals="-3" id="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_1" unitRef="iso4217_USD">17912000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0" decimals="-3" id="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_6" unitRef="iso4217_USD">72546000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0" decimals="-3" id="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_0" unitRef="iso4217_USD">14267000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0" decimals="-3" id="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_2" unitRef="iso4217_USD">4054000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>
  <lcut:BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0" decimals="-3" id="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_5" unitRef="iso4217_USD">55360000</lcut:BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0_908469x984091" decimals="-5" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_2002_4" unitRef="iso4217_GBP">5500000</us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0_908469x984091" decimals="-5" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_2001_4" unitRef="iso4217_USD">9000000</us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh>
  <lcut:BusinessAcquisitionPercentageOfEquityInterestsAcquired contextRef="eol_PE2553----1410-Q0011_STD_0_20140115_0_908469x984091" decimals="INF" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_2001_0" unitRef="pure">1.00</lcut:BusinessAcquisitionPercentageOfEquityInterestsAcquired>
  <us-gaap:PaymentsOfDividends contextRef="eol_PE2553----1410-Q0011_STD_1_20140215_0" decimals="-3" id="id_4139311_C26650BF-2A81-4F62-8729-CCA7991C6832_2_0" unitRef="iso4217_USD">501000</us-gaap:PaymentsOfDividends>
  <us-gaap:PaymentsOfDividends contextRef="eol_PE2553----1410-Q0011_STD_1_20140515_0" decimals="-3" id="id_4139311_C26650BF-2A81-4F62-8729-CCA7991C6832_1_0" unitRef="iso4217_USD">506000</us-gaap:PaymentsOfDividends>
  <us-gaap:PaymentsOfDividends contextRef="eol_PE2553----1410-Q0011_STD_1_20140815_0" decimals="-3" id="id_4139311_C26650BF-2A81-4F62-8729-CCA7991C6832_3_0" unitRef="iso4217_USD">510000</us-gaap:PaymentsOfDividends>
  <us-gaap:DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1 contextRef="eol_PE2553----1410-Q0011_STD_1_20141031_0_902887x904859_908469x984091" decimals="INF" id="id_4139311_48D90090-22E6-4C0A-AC23-CE57E4DC69AC_1001_1" unitRef="iso4217_USD">0</us-gaap:DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1>
  <lcut:SettlementPayment contextRef="eol_PE2553----1410-Q0011_STD_1_20141031_0_902887x904859_908469x984091" decimals="-5" id="id_4139311_48D90090-22E6-4C0A-AC23-CE57E4DC69AC_1002_0" unitRef="iso4217_GBP">1500000</lcut:SettlementPayment>
  <lcut:SettlementPayment contextRef="eol_PE2553----1410-Q0011_STD_1_20141031_0_902887x904859_908469x984091" decimals="-5" id="id_4139311_48D90090-22E6-4C0A-AC23-CE57E4DC69AC_1001_0" unitRef="iso4217_USD">2400000</lcut:SettlementPayment>
  <us-gaap:DividendsPayableDateDeclaredDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_1_20141105_0_902887x904859" id="id_4139311_D9035C05-2576-4717-962E-8FDF8A00CB32_1001_1">2014-11-05</us-gaap:DividendsPayableDateDeclaredDayMonthAndYear>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_1_20141105_0_902887x904859" id="id_4139311_D9035C05-2576-4717-962E-8FDF8A00CB32_1001_2">2015-02-13</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_1_20141105_0_902887x904859" decimals="INF" id="id_4139311_D9035C05-2576-4717-962E-8FDF8A00CB32_1001_0" unitRef="iso4217_USD_per_shares">0.0375</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_1_20141105_0_902887x904859" id="id_4139311_D9035C05-2576-4717-962E-8FDF8A00CB32_1001_3">2015-01-30</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="INF" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_1001_2" unitRef="shares">581432</us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>
  <us-gaap:BusinessCombinationConsiderationTransferred1 contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-3" id="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_4" unitRef="iso4217_USD">72546000</us-gaap:BusinessCombinationConsiderationTransferred1>
  <us-gaap:PaymentsToAcquireBusinessesGross contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-3" id="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_0" unitRef="iso4217_USD">61302000</us-gaap:PaymentsToAcquireBusinessesGross>
  <us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-3" id="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_1" unitRef="iso4217_USD">8382000</us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable>
  <lcut:BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-3" id="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_2" unitRef="iso4217_USD">2488000</lcut:BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue>
  <lcut:PaymentsToAcquireBusinesses contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-5" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_1002_1" unitRef="iso4217_GBP">37400000</lcut:PaymentsToAcquireBusinesses>
  <lcut:PaymentsToAcquireBusinesses contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-5" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_1001_1" unitRef="iso4217_USD">61500000</lcut:PaymentsToAcquireBusinesses>
  <lcut:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-5" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_1002_3" unitRef="iso4217_GBP">5500000</lcut:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment>
  <lcut:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-5" id="id_4139311_A0350D88-A7AE-439A-A05B-B2F9318EE565_1001_3" unitRef="iso4217_USD">9000000</lcut:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment>
  <lcut:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital contextRef="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091" decimals="-3" id="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_3" unitRef="iso4217_USD">-374000</lcut:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital>
  <us-gaap:EarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_15" unitRef="iso4217_USD_per_shares">-0.01</us-gaap:EarningsPerShareDiluted>
  <us-gaap:StockRepurchasedAndRetiredDuringPeriodShares contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="INF" id="id_4139311_9C8E54BA-9DA7-4307-81A9-F894AEAB527F_2_1" unitRef="shares">245575</us-gaap:StockRepurchasedAndRetiredDuringPeriodShares>
  <us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_18" unitRef="iso4217_USD">5834000</us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_4_4" unitRef="iso4217_USD_per_shares">0.01</us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_4_4" unitRef="shares">12758000</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:EarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_14" unitRef="iso4217_USD_per_shares">-0.01</us-gaap:EarningsPerShareBasic>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_4_3" unitRef="iso4217_USD_per_shares">0.01</us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="INF" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_16" unitRef="iso4217_USD_per_shares">0.09375</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_4_1" unitRef="shares">12758000</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:RepaymentsOfSecuredDebt contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_28" unitRef="iso4217_USD">3500000</us-gaap:RepaymentsOfSecuredDebt>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_2" unitRef="iso4217_USD">-190000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_2" unitRef="iso4217_USD">123945000</us-gaap:GrossProfit>
  <us-gaap:PaymentsOfDividends contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_36" unitRef="iso4217_USD">1117000</us-gaap:PaymentsOfDividends>
  <us-gaap:OtherComprehensiveIncomeLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_4_5" unitRef="iso4217_USD">46000</us-gaap:OtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_0" unitRef="iso4217_USD">337862000</us-gaap:SalesRevenueNet>
  <us-gaap:RepaymentsOfLinesOfCredit contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_27" unitRef="iso4217_USD">151794000</us-gaap:RepaymentsOfLinesOfCredit>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_15" unitRef="iso4217_USD">1391000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInInventories contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_14" unitRef="iso4217_USD">28469000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:ShippingAndHandlingRevenue contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="0" id="id_4139311_BB6AA4C3-8AA8-4884-A39A-DD9C99A9CBA8_4_0" unitRef="iso4217_USD">918000</us-gaap:ShippingAndHandlingRevenue>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_7" unitRef="iso4217_USD">11590000</us-gaap:OperatingIncomeLoss>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_4_6" unitRef="iso4217_USD">-61000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:PaymentsForRepurchaseOfEquity contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_34" unitRef="iso4217_USD">3229000</us-gaap:PaymentsForRepurchaseOfEquity>
  <us-gaap:IncomeTaxesPaid contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_B41E05A3-4962-4E16-8776-00D98FCC6C43_2_2" unitRef="iso4217_USD">4891000</us-gaap:IncomeTaxesPaid>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_10" unitRef="iso4217_USD">7999000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_4_2" unitRef="iso4217_USD">95000</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_6" unitRef="iso4217_USD">196000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_20" unitRef="iso4217_USD">2772000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_13" unitRef="iso4217_USD">-107000</us-gaap:NetIncomeLoss>
  <us-gaap:InterestPaid contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_B41E05A3-4962-4E16-8776-00D98FCC6C43_2_1" unitRef="iso4217_USD">2742000</us-gaap:InterestPaid>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_13" unitRef="iso4217_USD">-4177000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_13" unitRef="iso4217_USD">27000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_12" unitRef="iso4217_USD">-5113000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_9" unitRef="iso4217_USD">-5686000</us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions>
  <us-gaap:BusinessAcquisitionsProFormaRevenue contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_4_0" unitRef="iso4217_USD">381035000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_7" unitRef="iso4217_USD">26000</us-gaap:DeferredIncomeTaxExpenseBenefit>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_38" unitRef="iso4217_USD">431000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:InterestExpense contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_8" unitRef="iso4217_USD">3591000</us-gaap:InterestExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_4" unitRef="iso4217_USD">80499000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:AmortizationOfFinancingCosts contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_5" unitRef="iso4217_USD">397000</us-gaap:AmortizationOfFinancingCosts>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_1" unitRef="iso4217_USD">213917000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_17" unitRef="iso4217_USD">-3885000</us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable>
  <us-gaap:ProvisionForDoubtfulAccounts contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_3" unitRef="iso4217_USD">17000</us-gaap:ProvisionForDoubtfulAccounts>
  <us-gaap:RestructuringCharges contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_6" unitRef="iso4217_USD">367000</us-gaap:RestructuringCharges>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_39" unitRef="iso4217_USD">732000</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_11" unitRef="iso4217_USD">2993000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_4" unitRef="iso4217_USD">7707000</us-gaap:DepreciationAndAmortization>
  <us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_37" unitRef="iso4217_USD">-2768000</us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations>
  <us-gaap:ProceedsFromSaleOfPropertyPlantAndEquipment contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_23" unitRef="iso4217_USD">7000</us-gaap:ProceedsFromSaleOfPropertyPlantAndEquipment>
  <us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_24" unitRef="iso4217_USD">-2765000</us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations>
  <us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_4_4" unitRef="iso4217_USD">-40000</us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_12" unitRef="iso4217_USD">-40000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax>
  <us-gaap:ProceedsFromStockOptionsExercised contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_35" unitRef="iso4217_USD">943000</us-gaap:ProceedsFromStockOptionsExercised>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_7" unitRef="iso4217_USD">131000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_16" unitRef="iso4217_USD">20266000</us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities>
  <us-gaap:ProceedsFromLongTermLinesOfCredit contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_26" unitRef="iso4217_USD">155929000</us-gaap:ProceedsFromLongTermLinesOfCredit>
  <us-gaap:ShareBasedCompensation contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_8" unitRef="iso4217_USD">2131000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-5" id="id_4139311_BE019667-AABC-46A3-B262-9DCD13A5AB10_2_0" unitRef="iso4217_USD">1700000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
  <us-gaap:StockRepurchasedAndRetiredDuringPeriodValue contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-5" id="id_4139311_9C8E54BA-9DA7-4307-81A9-F894AEAB527F_2_2" unitRef="iso4217_USD">3200000</us-gaap:StockRepurchasedAndRetiredDuringPeriodValue>
  <lcut:DistributionExpenses contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_4_3" unitRef="iso4217_USD">31489000</lcut:DistributionExpenses>
  <lcut:ForeignCurrencyTranslationAdjustment contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_B41E05A3-4962-4E16-8776-00D98FCC6C43_2_4" unitRef="iso4217_USD">190000</lcut:ForeignCurrencyTranslationAdjustment>
  <lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_4_1" unitRef="iso4217_USD">8112000</lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments>
  <lcut:IncreaseDecreaseInDeferredRent contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_2_6" unitRef="iso4217_USD">-721000</lcut:IncreaseDecreaseInDeferredRent>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_900196x912734" decimals="INF" id="id_4139311_75A7F2D0-7C25-4BF6-8BFD-0853B4A8AADF_1004_0" unitRef="shares">2476500</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_901032x907457_902967x947163_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_2006_4" unitRef="pure">12.77</lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation>
  <lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_901032x909105_902967x947163_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_3006_3" unitRef="pure">12.41</lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x902533_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_1004_5" unitRef="iso4217_USD">-2185000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x902533_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_2004_6" unitRef="iso4217_USD">-533000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x902533_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_3004_4" unitRef="iso4217_USD">23671000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x903576" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_4004_7" unitRef="iso4217_USD">-9363000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_903654x1018197" decimals="0" id="id_4139311_AD2B6AFD-63CD-4219-9F3B-EF32FC86239A_1004_3" unitRef="iso4217_USD">196000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <lcut:BusinessAcquisitionProFormaInterestExpenseAndOther contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_908469x984091" decimals="-5" id="id_4139311_41963FDC-44B2-4DA4-948F-85A9DA497E33_1002_0" unitRef="iso4217_USD">1400000</lcut:BusinessAcquisitionProFormaInterestExpenseAndOther>
  <lcut:BusinessAcquisitionsProFormaAdditionalCompensationExpense contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_908469x984091" decimals="-5" id="id_4139311_697501FA-5BAD-4A77-A14F-3981B3A0B66C_1001_0" unitRef="iso4217_USD">2100000</lcut:BusinessAcquisitionsProFormaAdditionalCompensationExpense>
  <lcut:BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_908469x984091" decimals="-5" id="id_4139311_AD070B10-80B2-4069-A45B-0939CED7E133_1002_0" unitRef="iso4217_USD">2600000</lcut:BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5004_1" unitRef="iso4217_USD">25433000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5004_10" unitRef="iso4217_USD">1170000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6004_2" unitRef="iso4217_USD">12972000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6004_11" unitRef="iso4217_USD">197000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7004_0" unitRef="iso4217_USD">299457000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7004_9" unitRef="iso4217_USD">6340000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DividendsPayableDateDeclaredDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x1050104" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_1_2">2013-03-12</us-gaap:DividendsPayableDateDeclaredDayMonthAndYear>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x1050104" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_1_4">2013-05-15</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x1050104" decimals="INF" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_1_1" unitRef="iso4217_USD_per_shares">0.03125</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x1050104" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_1_3">2013-05-01</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <us-gaap:DividendsPayableDateDeclaredDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x923597" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_2_2">2013-06-13</us-gaap:DividendsPayableDateDeclaredDayMonthAndYear>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x923597" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_2_4">2013-08-15</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x923597" decimals="INF" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_2_1" unitRef="iso4217_USD_per_shares">0.03125</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x923597" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_2_3">2013-08-01</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <us-gaap:DividendsPayableDateDeclaredDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x996441" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_3_2">2013-08-02</us-gaap:DividendsPayableDateDeclaredDayMonthAndYear>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x996441" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_3_4">2013-11-15</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x996441" decimals="INF" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_3_1" unitRef="iso4217_USD_per_shares">0.03125</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x996441" id="id_4139311_A01434E5-EE89-484F-B6F5-2BC98A00842C_3_3">2013-11-01</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x1043672" decimals="0" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_1006_1" unitRef="iso4217_USD">58000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1004_1" unitRef="iso4217_MXN">254861000</us-gaap:GrossProfit>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1003_1" unitRef="iso4217_USD">20085000</us-gaap:GrossProfit>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1004_0" unitRef="iso4217_MXN">1472703000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1003_0" unitRef="iso4217_USD">116117000</us-gaap:SalesRevenueNet>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1004_2" unitRef="iso4217_MXN">18172000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1003_2" unitRef="iso4217_USD">1423000</us-gaap:OperatingIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1004_3" unitRef="iso4217_MXN">22273000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1003_3" unitRef="iso4217_USD">1794000</us-gaap:NetIncomeLoss>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-5" id="id_4139311_D228D584-4786-4B8F-9FA6-231442E69307_1004_0" unitRef="iso4217_USD">-4700000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <lcut:IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation contextRef="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495" decimals="-5" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_1006_5" unitRef="iso4217_USD">500000</lcut:IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation>
  <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_A04ED2D3-4053-44A9-98A7-202B25D2F194_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Basis of presentation&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The accompanying unaudited condensed consolidated financial
 statements have been prepared in accordance with U.S. generally
 accepted accounting principles for interim financial information
 and with the instructions to Form 10-Q and Article 10 of Regulation
 S-X. Accordingly, they do not include all of the information and
 footnotes required by U.S. generally accepted accounting principles
 for complete financial statements. In the opinion of management,
 all adjustments, which consist only of normal recurring accruals,
 considered necessary for a fair presentation have been included.
 These condensed consolidated financial statements should be read in
 conjunction with the condensed consolidated financial statements
 and footnotes thereto included in the Company&amp;#x2019;s Annual Report
 on Form 10-K for the fiscal year ended December&amp;#xA0;31, 2013.
 Operating results for the three and nine month periods ended
 September&amp;#xA0;30, 2014 are not necessarily indicative of the
 results that may be expected for the year ending December&amp;#xA0;31,
 2014.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company&amp;#x2019;s business and working capital needs are highly
 seasonal, with a majority of sales occurring in the third and
 fourth quarters. In 2013 and 2012, net sales for the third and
 fourth quarters accounted for 61% and 58% of total annual net
 sales, respectively. In anticipation of the pre-holiday shipping
 season, inventory levels increase primarily in the June through
 October time period.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_6646C3BA-D4B4-4B19-8B5B-7C7EC16F9F7C_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;NOTE J &amp;#x2014; CONTINGENCIES&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Wallace Silversmiths de Puerto Rico, Ltd. (&amp;#x201C;Wallace de Puerto
 Rico&amp;#x201D;), a wholly-owned subsidiary of the Company, operates a
 manufacturing facility in San Germ&amp;#xE1;n, Puerto Rico that is
 leased from the Puerto Rico Industrial Development Company
 (&amp;#x201C;PRIDCO&amp;#x201D;). In March 2008, the United States
 Environmental Protection Agency (the &amp;#x201C;EPA&amp;#x201D;) announced
 that the San Germ&amp;#xE1;n Ground Water Contamination site in Puerto
 Rico (the &amp;#x201C;Site&amp;#x201D;) had been added to the Superfund
 National Priorities List due to contamination present in the local
 drinking water supply.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 In May 2008, Wallace de Puerto Rico received from the EPA a Notice
 of Potential Liability and Request for Information Pursuant to 42
 U.S.C. Sections 9607(a) and 9604(e) of the Comprehensive
 Environmental Response, Compensation, and Liability Act. The
 Company responded to the EPA&amp;#x2019;s Request for Information on
 behalf of Wallace de Puerto Rico.&amp;#xA0;In July 2011, Wallace de
 Puerto Rico received a letter from the EPA requesting access to the
 property that it leases from PRIDCO, and the Company granted such
 access.&amp;#xA0;In February, 2013, the EPA requested access to conduct
 further environmental investigation at the property. The Company
 granted such access.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company is not aware of any determination by the EPA that any
 remedial action is required for the Site, and, accordingly, is not
 able to estimate the extent of any possible liability.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company is, from time to time, involved in other legal
 proceedings. The Company believes that other current litigation is
 routine in nature and incidental to the conduct of the
 Company&amp;#x2019;s business and that none such litigation,
 individually or collectively, would have a material adverse effect
 on the Company&amp;#x2019;s consolidated financial position, results of
 operations or cash flows.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_217AD2E7-4A31-4095-8CFB-EF7E4A4069BD_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Restructuring Expenses&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Costs associated with restructuring activities are recorded at fair
 value when a liability has been incurred. A liability has been
 incurred at the point of closure for any remaining operating lease
 obligations and at the communication date for severance.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 In May 2014, the Company commenced a plan to consolidate its
 customer service and call center functions and eliminated certain
 employee positions in connection with this consolidation. The
 Company recorded $125,000 of restructuring expenses during the nine
 months ended September&amp;#xA0;30, 2014 related to the execution of
 this plan.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 In April 2013, the Company commenced a plan to close the
 Fred&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;&amp;#xA0;&amp;amp;
 Friends distribution center and eliminate certain employee
 positions in conjunction with the closure, which was completed as
 of December&amp;#xA0;31, 2013. The Company recorded $367,000 of
 restructuring expenses during the nine months ended
 September&amp;#xA0;30, 2013 related to the execution of this plan.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock>
  <us-gaap:DebtDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_4CC5175F-2E82-4076-8EC9-3E86E9F151A0_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;NOTE E &amp;#x2014; DEBT&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 &lt;i&gt;Credit Agreement&lt;/i&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 In January 2014, the Company entered into a Second Amended and
 Restated Credit Agreement with JPMorgan Chase Bank, N.A, as
 Administrative Agent and Co-Collateral Agent, and HSBC Bank USA,
 National Association, as Syndication Agent and Co-Collateral Agent
 (as amended, the &amp;#x201C;Second Amended and Restated Credit
 Agreement&amp;#x201D;) amending and restating the Company&amp;#x2019;s then
 existing Amended and Restated Credit Agreement. The Second Amended
 and Restated Credit Agreement, which matures in January 2019,
 provides for, among other things, a Revolving Credit Facility
 commitment totaling $175.0 million ($40.0 million of which is
 available for multi-currency borrowings) and a new Term Loan
 facility of $50.0 million.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 Each borrowing under the Revolving Credit Facility bears interest,
 at the Company&amp;#x2019;s option, at one of the following rates:
 (i)&amp;#xA0;the Alternate Base Rate, defined as the greater of the
 Prime Rate, Federal Funds Rate plus 0.5% or the Adjusted LIBO Rate
 plus 1.0%, plus a margin of 0.75% to 1.25%, or (ii)&amp;#xA0;the
 Eurodollar Rate, defined as the Adjusted LIBO Rate plus a margin of
 1.75% to 2.25%. The respective margins are based upon availability
 which is a function of usage and the borrowing base. Interest rates
 on outstanding borrowings at September&amp;#xA0;30, 2014 ranged from
 2.125% to 4.25%. In addition, the Company pays a commitment fee of
 0.375% on the unused portion of the Revolving Credit Facility.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 At September&amp;#xA0;30, 2014, borrowings outstanding under the
 Revolving Credit Facility were $113.1 million and open letters of
 credit were $4.1 million. At September 30, 2014, availability under
 the Revolving Credit Facility was approximately $57.7 million. The
 borrowing capacity under the Revolving Credit Facility depends, in
 part, on eligible levels of accounts receivable and inventory that
 fluctuate regularly and certain trademark values based upon
 periodic appraisals. Consequently, the $175.0 million commitment
 may not represent actual borrowing capacity.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 The Company classifies a portion of the Revolving Credit Facility
 as a current liability if the Company&amp;#x2019;s intent and ability is
 to repay the loan from cash flows from operations which are
 expected to occur within the next 12 months. Repayments and
 borrowings under the facility can vary significantly from planned
 levels based on cash flow needs and general economic conditions.
 The Company expects that it will continue to borrow and repay
 funds, subject to availability, under the facility based on working
 capital and other corporate needs.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 ABR Term Loans or Eurocurrency Term Loans, provided for under the
 Second Amended and Restated Credit Agreement, bear interest based
 on the applicable Senior Leverage Ratio. The ABR Spread for Term
 Loans is 3.0% to 3.5% and the Eurocurrency Spread for Term Loans is
 4.0% to 4.5%. As of September&amp;#xA0;30, 2014, $47.5 million was
 outstanding under the Term Loan.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company&amp;#x2019;s payment obligations under the Revolving Credit
 Facility are unconditionally guaranteed by each of its existing and
 future U.S. subsidiaries. Certain payment obligations under the
 Revolving Credit Facility are also direct obligations of its
 foreign subsidiary borrowers designated as such under the Second
 Amended and Restated Credit Agreement and, subject to limitations
 on such guaranty, are guaranteed by the foreign subsidiary
 borrowers, as well as by the Company. The obligations of the
 Company under the Revolving Credit Facility and any hedging
 arrangements and cash management services and the guarantees by its
 domestic subsidiaries in respect of those obligations are secured
 by substantially all of the assets and stock (but in the case of
 foreign subsidiaries, limited to 65% of the capital stock in
 first-tier foreign subsidiaries and not including stock of
 subsidiaries of such first-tier foreign subsidiaries) owned by the
 Company and the U.S. subsidiary guarantors, subject to certain
 exceptions. Such security interest consists of a first-priority
 lien, subject to certain permitted liens, with respect to the
 assets of the Company and its domestic subsidiaries pledged as
 collateral in favor of lenders under the Revolving Credit
 Facility.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Second Amended and Restated Credit Agreement provides for
 customary restrictions and events of default. Restrictions include
 limitations on additional indebtedness, acquisitions, investments
 and payment of dividends, among other things. Further, the Second
 Amended and Restated Credit Agreement provides that at any time any
 Term Loan is outstanding or at any time no Term Loan is outstanding
 and availability under the Revolving Credit Facility is less than
 $17.5 million and continuing until availability of at least $20.0
 million is maintained for three consecutive months, the Company is
 required to maintain a minimum fixed charge coverage ratio of 1.10
 to 1.00 for each four consecutive fiscal quarter periods. The
 Second Amended and Restated Credit Agreement also provides that
 when the Term Loan is outstanding, the Company is required to
 maintain a Senior Leverage Ratio within defined parameters not to
 exceed 4.00 to 1.00 at the fiscal quarter ending September&amp;#xA0;30,
 2014; 4.25 to 1.00 at the fiscal quarter ending December&amp;#xA0;31,
 2014; 3.50 to 1.00 at each fiscal quarter end in 2015; and 2.50 to
 1.00 at each fiscal quarter end thereafter; provided that for any
 fiscal quarter ending on September&amp;#xA0;30 of any year, the maximum
 Senior Leverage Ratio specified above shall be increased by an
 additional 0.25:1.00.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company was in compliance with the financial covenants of the
 Second Amended and Restated Credit Agreement at September&amp;#xA0;30,
 2014.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 In January 2014, the Company repaid the previously outstanding
 Senior Secured Term Loan in connection with the execution and
 delivery of the Second Amended and Restated Credit Agreement.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;i&gt;Other Credit Agreements&lt;/i&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 A subsidiary of the Company has a credit facility (&amp;#x201C;HSBC
 Facility&amp;#x201D; or &amp;#x201C;Short term loan&amp;#x201D;) with HSBC Bank
 (China) Company Limited, Shanghai Branch (&amp;#x201C;HSBC&amp;#x201D;) for
 up to RMB 18.0&amp;#xA0;million ($2.9 million). The HSBC Facility is
 subject to annual renewal and may be used to fund general working
 capital needs of the subsidiary which is a trading company in the
 People&amp;#x2019;s Republic of China. Borrowings under the HSBC
 Facility are guaranteed by the Company and are granted at the sole
 discretion of HSBC. At September&amp;#xA0;30, 2014, RMB
 5.9&amp;#xA0;million ($951,000) was outstanding and the interest rate
 was 6.44% under the HSBC Facility.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:EarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_15" unitRef="iso4217_USD_per_shares">-0.57</us-gaap:EarningsPerShareDiluted>
  <us-gaap:EarningsPerShareTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_A6EDCEBB-BF9A-4BDC-B1F4-9C77E1A5E8C0_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;NOTE G &amp;#x2014; INCOME (LOSS) PER COMMON SHARE&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Basic income (loss) per common share has been computed by dividing
 net income (loss) by the weighted-average number of shares of the
 Company&amp;#x2019;s common stock outstanding. Diluted income (loss) per
 common share adjusts net income (loss) and basic income (loss) per
 common share for the effect of all potentially dilutive shares of
 the Company&amp;#x2019;s common stock. The calculations of basic and
 diluted income (loss) per common share for the three and nine month
 periods ended September&amp;#xA0;30, 2014 and 2013 are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="67%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Three Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands,
 except per share amounts)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Net income (loss) &amp;#x2013; basic and diluted&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,586&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,093&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,717&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(107&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Weighted-average shares outstanding &amp;#x2013; basic&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,619&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,707&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,460&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,758&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Effect of dilutive securities:&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 5em; TEXT-INDENT: -1em"&gt;
 Stock options&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;339&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Weighted-average shares outstanding &amp;#x2013; diluted&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,619&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,046&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,460&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,758&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Basic income (loss) per common share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.09&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.57&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Diluted income (loss) per common share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.08&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.57&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The computation of diluted income (loss) per common share for the
 three months ended September&amp;#xA0;30, 2014 and 2013 excludes
 options to purchase 2,377,519 shares and options to purchase
 336,500 shares, respectively. The computation of diluted loss per
 common share for the nine months ended September&amp;#xA0;30, 2014 and
 2013 excludes options to purchase 2,443,481 shares and options to
 purchase 2,476,500 shares, respectively. These shares were excluded
 due to their antidilutive effects.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:InventoryPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_822527AA-082E-45D9-9759-59F0DEB371EB_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Inventory&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Inventory consists principally of finished goods sourced from
 third-party suppliers. Inventory also includes finished goods, work
 in process and raw materials related to the Company&amp;#x2019;s
 manufacture of sterling silver products. Inventory is priced using
 the lower of cost (first-in, first-out basis) or market method. The
 Company estimates the selling price of its inventory on a product
 by product basis based on the current selling environment. If the
 estimated selling price is lower than the inventory&amp;#x2019;s cost,
 the Company reduces the value of the inventory to its net
 realizable value.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The components of inventory are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="72%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="2" align="center"&gt;
 &lt;b&gt;September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="2" align="center"&gt;
 &lt;b&gt;December&amp;#xA0;31,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Finished goods&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;166,958&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;108,340&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Work in process&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,840&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,966&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Raw materials&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,522&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,485&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Total&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;170,320&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;112,791&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:InventoryPolicyTextBlock>
  <us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_2ECB9877-E845-42BE-BED5-2E28D674FF0F_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Intangible assets consist of the following (in thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="56%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"&gt;&lt;b&gt;September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"&gt;&lt;b&gt;December&amp;#xA0;31, 2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Gross&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;br /&gt;
 &lt;b&gt;Amortization&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Gross&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;br /&gt;
 &lt;b&gt;Amortization&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Goodwill&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,515&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,515&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;5,085&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;5,085&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Indefinite-lived intangible assets:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Trade names&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14,980&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14,980&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,364&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,364&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Finite-lived intangible assets:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Licenses&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,847&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,893&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7,954&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,847&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,551&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,296&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Trade names&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;22,384&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,939&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,445&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;10,056&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,677&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7,379&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Customer relationships&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;50,641&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(5,717&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;44,924&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,406&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,736&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,670&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Other&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,202&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(380&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;822&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;584&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(229&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;355&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;123,569&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(17,929&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;105,640&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;68,342&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(13,193&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;55,149&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="INF" id="id_4139311_3DFF8E50-A610-4FC8-96DE-A7BA0C100205_5001_3" unitRef="shares">394400</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_DC4A48B2-18FD-40F6-90E2-1189A36356F1_5001_4" unitRef="iso4217_USD_per_shares">8.44</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
  <dei:DocumentType contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_5CAD8AFA-14ED-40A9-A782-1E7CE02E886A_1_0">10-Q</dei:DocumentType>
  <dei:EntityRegistrantName contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_EF7B0894-20CB-46E7-835D-9344D3723376_1_400001">LIFETIME BRANDS, INC</dei:EntityRegistrantName>
  <dei:TradingSymbol contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_EF7B0894-20CB-46E7-835D-9344D3723376_1_400000">LCUT</dei:TradingSymbol>
  <us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_CEFA7369-A3AF-4436-9070-965F7BB2D32C_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;NOTE A &amp;#x2014; BASIS OF PRESENTATION AND SUMMARY ACCOUNTING
 POLICIES&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Organization and business&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Lifetime Brands, Inc. (the &amp;#x201C;Company&amp;#x201D;) designs, sources
 and sells branded kitchenware, tableware and other products used in
 the home and markets its products under a number of brand names and
 trademarks, which are either owned or licensed by the Company, or
 through retailers&amp;#x2019; private labels. The Company markets and
 sells its products principally on a wholesale basis to retailers.
 The Company also markets and sells a limited selection of its
 products directly to consumers through its Pfaltzgraff&lt;sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;,
 Mikasa&lt;sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;, Lifetime
 Sterling&lt;sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;&amp;#xA0;and The English Table Internet
 websites.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 During the second quarter of 2014, the Company realigned its
 reportable segments into three categories, U.S. Wholesale,
 International and Retail Direct. The U.S. Wholesale segment,
 formerly the Wholesale segment, includes the domestic operations of
 the Company&amp;#x2019;s primary business that designs, markets and
 distributes its products to retailers and distributors. Due to
 recent acquisitions, certain business operations conducted outside
 the U.S., previously included in the Wholesale segment, were moved
 to the International segment. This change reflects the manner in
 which management assesses performance and allocates resources. No
 changes were made to the Retail Direct segment. Previous periods
 presented have been recast to conform with the current period
 presentation.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Basis of presentation&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The accompanying unaudited condensed consolidated financial
 statements have been prepared in accordance with U.S. generally
 accepted accounting principles for interim financial information
 and with the instructions to Form 10-Q and Article 10 of Regulation
 S-X. Accordingly, they do not include all of the information and
 footnotes required by U.S. generally accepted accounting principles
 for complete financial statements. In the opinion of management,
 all adjustments, which consist only of normal recurring accruals,
 considered necessary for a fair presentation have been included.
 These condensed consolidated financial statements should be read in
 conjunction with the condensed consolidated financial statements
 and footnotes thereto included in the Company&amp;#x2019;s Annual Report
 on Form 10-K for the fiscal year ended December&amp;#xA0;31, 2013.
 Operating results for the three and nine month periods ended
 September&amp;#xA0;30, 2014 are not necessarily indicative of the
 results that may be expected for the year ending December&amp;#xA0;31,
 2014.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company&amp;#x2019;s business and working capital needs are highly
 seasonal, with a majority of sales occurring in the third and
 fourth quarters. In 2013 and 2012, net sales for the third and
 fourth quarters accounted for 61% and 58% of total annual net
 sales, respectively. In anticipation of the pre-holiday shipping
 season, inventory levels increase primarily in the June through
 October time period.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Revenue recognition&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company sells products wholesale, to retailers and
 distributors, and retail, directly to the consumer. Wholesale sales
 and retail sales are recognized when title passes to the customer,
 which is primarily at the shipping point for wholesale sales and
 upon delivery to the customer for retail sales. Shipping and
 handling fees that are billed to customers in sales transactions
 are included in net sales and amounted to $219,000 and $266,000 for
 the three months ended September&amp;#xA0;30, 2014 and 2013,
 respectively, and $900,000 and $918,000 for the nine months ended
 September&amp;#xA0;30, 2014 and 2013, respectively. Net sales exclude
 taxes that are collected from customers and remitted to the taxing
 authorities.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company offers various sales incentives and promotional
 programs to its customers from time to time in the normal course of
 business. These incentives and promotions typically include
 arrangements such as cooperative advertising, buydowns, volume
 rebates and discounts. These arrangements and an estimate of sales
 returns are reflected as reductions in net sales in the
 Company&amp;#x2019;s condensed consolidated statements of
 operations.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Cost of sales&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Cost of sales consist primarily of costs associated with the
 production and procurement of product, inbound freight costs,
 purchasing costs, royalties and other product procurement related
 charges.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Distribution expenses&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Distribution expenses consist primarily of warehousing expenses and
 freight-out expenses.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Inventory&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Inventory consists principally of finished goods sourced from
 third-party suppliers. Inventory also includes finished goods, work
 in process and raw materials related to the Company&amp;#x2019;s
 manufacture of sterling silver products. Inventory is priced using
 the lower of cost (first-in, first-out basis) or market method. The
 Company estimates the selling price of its inventory on a product
 by product basis based on the current selling environment. If the
 estimated selling price is lower than the inventory&amp;#x2019;s cost,
 the Company reduces the value of the inventory to its net
 realizable value.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The components of inventory are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="76%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="72%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="2" align="center"&gt;
 &lt;b&gt;September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="2" align="center"&gt;
 &lt;b&gt;December&amp;#xA0;31,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Finished goods&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;166,958&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;108,340&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Work in process&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,840&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,966&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Raw materials&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,522&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,485&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Total&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;170,320&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;112,791&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Fair value of financial instruments&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company determined the carrying amounts of cash and cash
 equivalents, accounts receivable and accounts payable are
 reasonable estimates of their fair values because of their
 short-term nature. The Company determined that the carrying amounts
 of borrowings outstanding under its revolving credit facility,
 credit agreement term loan, senior secured term loan and short term
 loan approximate fair value since such borrowings bear interest at
 variable market rates.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Derivatives&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company accounts for derivative instruments in accordance with
 Accounting Standard Codification (&amp;#x201C;ASC&amp;#x201D;) Topic
 No.&amp;#xA0;815, Derivatives and Hedging. ASC Topic No.&amp;#xA0;815
 requires that all derivative instruments be recognized on the
 balance sheet at fair value as either an asset or liability.
 Changes in the fair value of derivatives that qualify as hedges and
 have been designated as part of a hedging relationship for
 accounting purposes have no net impact on earnings to the extent
 the derivative is considered highly effective in achieving
 offsetting changes in fair value or cash flows attributable to the
 risk being hedged, until the hedged item is recognized in earnings.
 If a derivative which is designated as part of a hedging
 relationship is considered ineffective in achieving offsetting
 changes in fair value or cash flows attributable to the risk being
 hedged, the changes in fair value are recorded in operations. For
 derivatives that do not qualify or are not designated as hedging
 instruments for accounting purposes, changes in fair value are
 recorded in operations.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company is a party to interest rate swap agreements with an
 aggregate notional amount of $26.7 million to manage interest rate
 exposure in connection with its variable interest rate
 borrowings.&amp;#xA0;The hedge periods of these agreements commenced in
 March 2013 and expire in June 2018 and the notional amounts
 amortize over this period. The interest rate swap agreements were
 designated as cash flow hedges under ASC Topic
 No.&amp;#xA0;815.&amp;#xA0;The effective portion of the fair value gain or
 loss on these agreements is recorded as a component of accumulated
 other comprehensive loss.&amp;#xA0;The effect of recording these
 derivatives at fair value resulted in an unrealized gain of $73,000
 and an unrealized loss of $48,000, net of taxes, for the three
 months ended September&amp;#xA0;30, 2014 and 2013, respectively, and
 unrealized gains of $39,000 and $196,000, net of taxes, for the
 nine months ended September&amp;#xA0;30, 2014 and 2013, respectively.
 No amounts recorded in accumulated other comprehensive loss are
 expected to be reclassified to interest expense in the next twelve
 months.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The fair value of the derivatives have been obtained from the
 counterparties to the agreement and were based on Level 2
 observable inputs using proprietary models and estimates about
 relevant future market conditions.&amp;#xA0;The aggregate fair value of
 the Company&amp;#x2019;s interest derivative instruments was an asset of
 $12,000 and a liability of $54,000 at September&amp;#xA0;30, 2014 and
 December&amp;#xA0;31, 2013, respectively, and is included in accrued
 expenses and other long-term liabilities in the condensed
 consolidated balance sheet.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company has also entered into certain foreign exchange
 contracts, to primarily offset the earnings impact related to
 fluctuations in foreign currency exchange rates associated with
 inventory purchases denominated in foreign currencies. Although
 these foreign exchange contracts have not been designated as hedges
 as required in order to apply hedge accounting, the contracts are
 effective from an economic perspective. The changes in the fair
 value of these contracts are recorded in earnings immediately. A
 gain of $0.5 million and $76,000 is included in selling, general
 and administrative expenses in the condensed consolidated
 statements of operations for the three and nine months ended
 September&amp;#xA0;30, 2014, respectively.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The aggregate gross notional amount of foreign exchange contracts
 at September&amp;#xA0;30, 2014 was $6.0 million. The fair value of the
 Company&amp;#x2019;s foreign exchange contracts was a liability of
 $27,000 and is included within other long-term liabilities in the
 condensed consolidated balance sheet. The fair value of the
 derivatives have been obtained from the counterparties to the
 agreements and were based on Level 2 observable inputs using
 proprietary models and estimates about relevant future market
 conditions.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Employee Healthcare&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company self-insures certain portions of its health insurance
 plan. The Company maintains an accrual for unpaid claims and
 estimated claims incurred but not yet reported
 (&amp;#x201C;IBNR&amp;#x201D;). Although management believes that it uses the
 best information available to estimate claims IBNR, actual claims
 may vary significantly from estimated claims.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Restructuring Expenses&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Costs associated with restructuring activities are recorded at fair
 value when a liability has been incurred. A liability has been
 incurred at the point of closure for any remaining operating lease
 obligations and at the communication date for severance.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 In May 2014, the Company commenced a plan to consolidate its
 customer service and call center functions and eliminated certain
 employee positions in connection with this consolidation. The
 Company recorded $125,000 of restructuring expenses during the nine
 months ended September&amp;#xA0;30, 2014 related to the execution of
 this plan.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 In April 2013, the Company commenced a plan to close the
 Fred&lt;sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;&amp;#xA0;&amp;amp;
 Friends distribution center and eliminate certain employee
 positions in conjunction with the closure, which was completed as
 of December&amp;#xA0;31, 2013. The Company recorded $367,000 of
 restructuring expenses during the nine months ended
 September&amp;#xA0;30, 2013 related to the execution of this plan.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;New Accounting Pronouncements&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 In May 2014, the Financial Accounting Standards Board
 (&amp;#x201C;FASB&amp;#x201D;) issued Accounting Standards Update
 (&amp;#x201C;ASU&amp;#x201D;) 2014-09,&amp;#xA0;&lt;i&gt;Revenue from Contracts with
 Customers&lt;/i&gt;, to clarify the principles of recognizing revenue and
 create common revenue recognition guidance under U.S. GAAP and
 International Financial Reporting Standards. This ASU is effective
 for fiscal years and interim periods within those years beginning
 after December&amp;#xA0;15, 2016 and can be adopted either
 retrospectively to each reporting period presented or as a
 cumulative effect adjustment as of the date of the adoption, with
 early application not permitted.&amp;#xA0;The Company is currently
 determining its implementation approach and assessing the impact,
 if any, on the condensed consolidated financial statements.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 12px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Effective January&amp;#xA0;1, 2013, the Company adopted ASU
 No.&amp;#xA0;2013-02,&amp;#xA0;&lt;i&gt;Comprehensive Income (Topic
 220): Reporting of Amounts Reclassified Out of Accumulated Other
 Comprehensive Income,&lt;/i&gt;&amp;#xA0;which requires an entity to
 provide information about the amounts reclassified out of
 accumulated other comprehensive income by component. In addition,
 an entity is required to present, either on the face of the
 statement where net income is presented or in the notes,
 significant amounts reclassified out of accumulated other
 comprehensive income by the respective line items of net income but
 only if the amount reclassified is required under GAAP to be
 reclassified to net income in its entirety in the same reporting
 period. For other amounts that are not required under GAAP to be
 reclassified in their entirety to net income (e.g., net periodic
 pension benefit cost), an entity is required to cross-reference to
 other disclosures required under GAAP that provide additional
 detail about those amounts. In connection with the adoption of this
 standard, the Company added additional disclosure about the
 Company&amp;#x2019;s accumulated other comprehensive income to Note K of
 its financial statements.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
  <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_8923575E-6674-4937-9FF2-5FA2ECB511F0_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The components of inventory are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="72%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="2" align="center"&gt;
 &lt;b&gt;September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="2" align="center"&gt;
 &lt;b&gt;December&amp;#xA0;31,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Finished goods&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;166,958&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;108,340&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Work in process&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,840&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,966&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Raw materials&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,522&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,485&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Total&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;170,320&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;112,791&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_4700E761-5364-4A62-A1B7-9243AA93478C_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 A summary of the Company&amp;#x2019;s stock option activity and related
 information for the nine months ended September&amp;#xA0;30, 2014 is as
 follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="62%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Weighted-&lt;br /&gt;
 average&lt;br /&gt;
 exercise&lt;br /&gt;
 price&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Weighted-&lt;br /&gt;
 average&lt;br /&gt;
 remaining&lt;br /&gt;
 contractual&lt;br /&gt;
 life (years)&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Aggregate&lt;br /&gt;
 intrinsic&lt;br /&gt;
 value&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Options outstanding, January&amp;#xA0;1, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,371,650&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12.75&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Grants&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;394,400&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18.83&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Exercises&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(339,331&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8.44&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Cancellations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(32,200&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12.23&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Expirations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(17,000&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;21.67&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Options outstanding, September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,377,519&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14.32&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6.19&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7,681,733&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Options exercisable, September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,527,594&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13.87&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4.97&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6,148,510&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_198E8DE1-24BD-40F6-A5FE-FBADE8ACD765_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;NOTE I &amp;#x2014; BUSINESS SEGMENTS&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The Company operates in three reportable business segments: U.S.
 Wholesale, International and Retail Direct. The U.S. Wholesale
 segment is the Company&amp;#x2019;s primary domestic business that
 designs, markets and distributes its products to retailers and
 distributors. The International Segment consists of certain
 business operations conducted outside the U.S. which was previously
 included in the Wholesale segment. The Retail Direct segment is
 where the Company markets and sells a limited selection of its
 products to consumers through its Pfaltzgraff&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;,
 Mikasa&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;
 and Lifetime Sterling&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt; websites.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company has segmented its operations to reflect the manner in
 which management reviews and evaluates the results of its
 operations. While the three segments distribute similar products,
 the segments have been distinct due to the different methods the
 Company uses to sell, market and distribute the products.
 Management evaluates the performance of the U.S. Wholesale,
 International and Retail Direct segments based on net sales and
 income (loss) from operations. Such measures give recognition to
 specifically identifiable operating costs such as cost of sales,
 distribution expenses and selling, general and administrative
 expenses. Certain general and administrative expenses, such as
 senior executive salaries and benefits, stock compensation,
 director fees and accounting, legal and consulting fees, are not
 allocated to the specific segments and are reflected as unallocated
 corporate expenses.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="64%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Three Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Net sales&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;125,341&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;128,143&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;296,155&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;299,457&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;33,247&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;10,360&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;87,969&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;25,433&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,656&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,726&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;11,852&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,972&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total net sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;162,244&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;142,229&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;395,976&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;337,862&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Income (loss) from operations&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;9,919&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,294&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,096&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;23,671&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,141&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;213&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,226&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,185&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(372&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(267&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,088&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(533&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Unallocated corporate expenses&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,260&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,547&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(10,160&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(9,363&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total income from operations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,428&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;11,693&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,074&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;11,590&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Depreciation and amortization&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,888&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,161&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(6,409&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(6,340&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,373&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(290&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,054&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,170&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(38&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(66&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(165&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(197&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total depreciation and amortization&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,299&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,517&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(10,628&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,707&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="72%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;September&amp;#xA0;30,&lt;br /&gt;
 2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;December&amp;#xA0;31,&lt;br /&gt;
 2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Assets&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;316,369&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;291,757&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;130,873&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;35,365&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;507&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;730&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Unallocated/ Corporate/ Other&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,915&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,887&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total assets&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;456,664&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;336,739&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="INF" id="id_4139311_3DFF8E50-A610-4FC8-96DE-A7BA0C100205_5001_6" unitRef="shares">17000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:StockRepurchasedAndRetiredDuringPeriodShares contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="INF" id="id_4139311_9C8E54BA-9DA7-4307-81A9-F894AEAB527F_4_1" unitRef="shares">0</us-gaap:StockRepurchasedAndRetiredDuringPeriodShares>
  <dei:EntityFilerCategory contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_EF7B0894-20CB-46E7-835D-9344D3723376_1_400004">Accelerated Filer</dei:EntityFilerCategory>
  <us-gaap:CostOfSalesPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_407D6075-D74B-40A3-9BBA-18A7308B2508_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 &lt;b&gt;Cost of sales&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Cost of sales consist primarily of costs associated with the
 production and procurement of product, inbound freight costs,
 purchasing costs, royalties and other product procurement related
 charges.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:CostOfSalesPolicyTextBlock>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_65A3E2A3-BE33-4A6E-9F5C-A41DA1F5E1A3_1_1">P2Y8M27D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:IncomeTaxExaminationDescription contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_9A116D3D-59FD-4512-B159-01BB296DF959_1_0">The Company is no longer subject to U.S. Federal income tax  examinations for the years prior to 2010.</us-gaap:IncomeTaxExaminationDescription>
  <us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_18" unitRef="iso4217_USD">-21461000</us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations>
  <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_92D9599F-AC9E-48AA-A722-F2560A3A0A4E_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Revenue recognition&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The Company sells products wholesale, to retailers and
 distributors, and retail, directly to the consumer. Wholesale sales
 and retail sales are recognized when title passes to the customer,
 which is primarily at the shipping point for wholesale sales and
 upon delivery to the customer for retail sales. Shipping and
 handling fees that are billed to customers in sales transactions
 are included in net sales and amounted to $219,000 and $266,000 for
 the three months ended September&amp;#xA0;30, 2014 and 2013,
 respectively, and $900,000 and $918,000 for the nine months ended
 September&amp;#xA0;30, 2014 and 2013, respectively. Net sales exclude
 taxes that are collected from customers and remitted to the taxing
 authorities.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company offers various sales incentives and promotional
 programs to its customers from time to time in the normal course of
 business. These incentives and promotions typically include
 arrangements such as cooperative advertising, buydowns, volume
 rebates and discounts. These arrangements and an estimate of sales
 returns are reflected as reductions in net sales in the
 Company&amp;#x2019;s condensed consolidated statements of
 operations.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="INF" id="id_4139311_3DFF8E50-A610-4FC8-96DE-A7BA0C100205_5001_5" unitRef="shares">32200</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_3_4" unitRef="iso4217_USD_per_shares">-0.49</us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted>
  <us-gaap:DerivativesPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_42982C8D-93DA-4C3B-8188-F595DAC5B163_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Derivatives&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The Company accounts for derivative instruments in accordance with
 Accounting Standard Codification (&amp;#x201C;ASC&amp;#x201D;) Topic
 No.&amp;#xA0;815, Derivatives and Hedging. ASC Topic No.&amp;#xA0;815
 requires that all derivative instruments be recognized on the
 balance sheet at fair value as either an asset or liability.
 Changes in the fair value of derivatives that qualify as hedges and
 have been designated as part of a hedging relationship for
 accounting purposes have no net impact on earnings to the extent
 the derivative is considered highly effective in achieving
 offsetting changes in fair value or cash flows attributable to the
 risk being hedged, until the hedged item is recognized in earnings.
 If a derivative which is designated as part of a hedging
 relationship is considered ineffective in achieving offsetting
 changes in fair value or cash flows attributable to the risk being
 hedged, the changes in fair value are recorded in operations. For
 derivatives that do not qualify or are not designated as hedging
 instruments for accounting purposes, changes in fair value are
 recorded in operations.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company is a party to interest rate swap agreements with an
 aggregate notional amount of $26.7 million to manage interest rate
 exposure in connection with its variable interest rate
 borrowings.&amp;#xA0;The hedge periods of these agreements commenced in
 March 2013 and expire in June 2018 and the notional amounts
 amortize over this period. The interest rate swap agreements were
 designated as cash flow hedges under ASC Topic
 No.&amp;#xA0;815.&amp;#xA0;The effective portion of the fair value gain or
 loss on these agreements is recorded as a component of accumulated
 other comprehensive loss.&amp;#xA0;The effect of recording these
 derivatives at fair value resulted in an unrealized gain of $73,000
 and an unrealized loss of $48,000, net of taxes, for the three
 months ended September&amp;#xA0;30, 2014 and 2013, respectively, and
 unrealized gains of $39,000 and $196,000, net of taxes, for the
 nine months ended September&amp;#xA0;30, 2014 and 2013, respectively.
 No amounts recorded in accumulated other comprehensive loss are
 expected to be reclassified to interest expense in the next twelve
 months.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The fair value of the derivatives have been obtained from the
 counterparties to the agreement and were based on Level 2
 observable inputs using proprietary models and estimates about
 relevant future market conditions.&amp;#xA0;The aggregate fair value of
 the Company&amp;#x2019;s interest derivative instruments was an asset of
 $12,000 and a liability of $54,000 at September&amp;#xA0;30, 2014 and
 December&amp;#xA0;31, 2013, respectively, and is included in accrued
 expenses and other long-term liabilities in the condensed
 consolidated balance sheet.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company has also entered into certain foreign exchange
 contracts, to primarily offset the earnings impact related to
 fluctuations in foreign currency exchange rates associated with
 inventory purchases denominated in foreign currencies. Although
 these foreign exchange contracts have not been designated as hedges
 as required in order to apply hedge accounting, the contracts are
 effective from an economic perspective. The changes in the fair
 value of these contracts are recorded in earnings immediately. A
 gain of $0.5 million and $76,000 is included in selling, general
 and administrative expenses in the condensed consolidated
 statements of operations for the three and nine months ended
 September&amp;#xA0;30, 2014, respectively.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The aggregate gross notional amount of foreign exchange contracts
 at September&amp;#xA0;30, 2014 was $6.0 million. The fair value of the
 Company&amp;#x2019;s foreign exchange contracts was a liability of
 $27,000 and is included within other long-term liabilities in the
 condensed consolidated balance sheet. The fair value of the
 derivatives have been obtained from the counterparties to the
 agreements and were based on Level 2 observable inputs using
 proprietary models and estimates about relevant future market
 conditions.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:DerivativesPolicyTextBlock>
  <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_777B9107-43E5-4C7D-8921-64255DB353D9_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company has segmented its operations to reflect the manner in
 which management reviews and evaluates the results of its
 operations. While the three segments distribute similar products,
 the segments have been distinct due to the different methods the
 Company uses to sell, market and distribute the products.
 Management evaluates the performance of the U.S. Wholesale,
 International and Retail Direct segments based on net sales and
 income (loss) from operations. Such measures give recognition to
 specifically identifiable operating costs such as cost of sales,
 distribution expenses and selling, general and administrative
 expenses. Certain general and administrative expenses, such as
 senior executive salaries and benefits, stock compensation,
 director fees and accounting, legal and consulting fees, are not
 allocated to the specific segments and are reflected as unallocated
 corporate expenses.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="64%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Three Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Net sales&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;125,341&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;128,143&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;296,155&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;299,457&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;33,247&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;10,360&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;87,969&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;25,433&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,656&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,726&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;11,852&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,972&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total net sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;162,244&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;142,229&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;395,976&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;337,862&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Income (loss) from operations&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;9,919&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,294&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,096&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;23,671&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,141&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;213&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,226&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,185&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(372&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(267&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,088&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(533&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Unallocated corporate expenses&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,260&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,547&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(10,160&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(9,363&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total income from operations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,428&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;11,693&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,074&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;11,590&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Depreciation and amortization&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,888&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,161&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(6,409&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(6,340&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,373&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(290&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,054&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,170&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(38&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(66&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(165&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(197&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total depreciation and amortization&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,299&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,517&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(10,628&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,707&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="72%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="7%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;September&amp;#xA0;30,&lt;br /&gt;
 2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;December&amp;#xA0;31,&lt;br /&gt;
 2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Assets&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 U.S. Wholesale&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;316,369&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;291,757&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 International&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;130,873&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;35,365&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Retail Direct&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;507&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;730&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Unallocated/ Corporate/ Other&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,915&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,887&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total assets&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;456,664&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;336,739&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
  <dei:DocumentPeriodEndDate contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_5CAD8AFA-14ED-40A9-A782-1E7CE02E886A_1_2">2014-09-30</dei:DocumentPeriodEndDate>
  <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_886EDDA6-C7AE-4D03-9928-9DF344053678_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 The following table presents the Company&amp;#x2019;s pro forma
 consolidated net sales and income (loss) before income taxes and
 equity in earnings for the three and nine months ended
 September&amp;#xA0;30, 2014 and 2013. The unaudited pro forma results
 include the historical statements of operations information of the
 Company and of Kitchen Craft, giving effect to the Kitchen Craft
 acquisition and related financing as if they had occurred at the
 beginning of the period presented. As described below under
 &amp;#x201C;Other Acquisitions,&amp;#x201D; the Company consummated certain
 other acquisitions during the nine months ended September&amp;#xA0;30,
 2014; however the Company has not included the results prior to
 their acquisition in these pro forma results as the impact would
 not have been material.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="56%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="14" align="center"&gt;Unaudited pro forma results&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;Three Months
 Ended&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;Nine Months
 Ended&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(In thousands,
 except per share data)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;162,244&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;156,741&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;395,976&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;381,035&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Income (loss) before income taxes and equity in earnings&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6,730&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;10,042&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(130&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,112&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net income (loss)&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,586&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;899&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(6,573&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;95&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Basic earnings (loss) per common share&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.06&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.49&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Diluted earnings (loss) per common share&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.06&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.49&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
  <us-gaap:ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_1631FCE3-DE09-48C9-8012-DBBB7C1884C2_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 &lt;b&gt;Components of accumulated other comprehensive loss, net&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="76%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Three&amp;#xA0;Months&amp;#xA0;Ended&lt;br /&gt;
 September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;i&gt;Accumulated translation adjustment:&lt;/i&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at beginning of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,212&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,194&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,944&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,804&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Translation gain (loss) during period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,309&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;200&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,577&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,521&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,994&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,521&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,994&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;i&gt;Accumulated deferred losses on cash flow hedges:&lt;/i&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at beginning of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(65&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(28&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(31&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(272&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Derivative fair value adjustment, net of taxes of $49 and $32 for
 the three months ended September&amp;#xA0;30, 2014 and 2013,
 respectively, and $26 and $131 for the nine months ended
 September&amp;#xA0;30, 2014 and 2013, respectively&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;73&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(48&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;39&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;196&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(76&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(76&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;i&gt;Accumulated effect of retirement benefit obligations:&lt;/i&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at beginning of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(731&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,134&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(745&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,160&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Amounts reclassified from accumulated other comprehensive loss:
 &lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(1)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Amortization of actuarial losses, net of taxes of $5 and $8 for the
 three months ended September 30, 2014 and 2013, respectively, and
 $14 and $27 for the nine months ended September 30, 2014 and 2013,
 respectively&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;21&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;40&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(724&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,120&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(724&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,120&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Total accumulated other comprehensive loss at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(5,237&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(5,237&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(1)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;Amounts are recorded in selling,
 general and administrative expense on the Condensed consolidated
 statements of operations.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_0AC3BF7E-1726-416F-9883-10987B284164_2001_2">P6Y2M9D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_DC4A48B2-18FD-40F6-90E2-1189A36356F1_5001_6" unitRef="iso4217_USD_per_shares">21.67</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_DC4A48B2-18FD-40F6-90E2-1189A36356F1_5001_5" unitRef="iso4217_USD_per_shares">12.23</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
  <dei:AmendmentFlag contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_5CAD8AFA-14ED-40A9-A782-1E7CE02E886A_1_1">false</dei:AmendmentFlag>
  <dei:CurrentFiscalYearEndDate contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_EF7B0894-20CB-46E7-835D-9344D3723376_1_400003">--12-31</dei:CurrentFiscalYearEndDate>
  <dei:DocumentFiscalYearFocus contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_5CAD8AFA-14ED-40A9-A782-1E7CE02E886A_1_3">2014</dei:DocumentFiscalYearFocus>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_3_4" unitRef="shares">13460000</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_2726D5A5-2101-4667-83E2-476764B96A1B_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;NOTE B &amp;#x2014; ACQUISITIONS&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 &lt;b&gt;Kitchen Craft&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 On January&amp;#xA0;15, 2014, the Company acquired 100% of the share
 capital of Thomas Plant (Birmingham) Limited (&amp;#x201C;Kitchen
 Craft&amp;#x201D;) for cash in the amount of &amp;#xA3;37.4&amp;#xA0;million
 ($61.5 million) and 581,432 shares of common stock of the Company
 with an intrinsic value of &amp;#xA3;5.5&amp;#xA0;million ($9.0 million).
 The purchase price also includes contingent cash consideration of
 up to &amp;#xA3;5.5&amp;#xA0;million ($9.0 million) which will be payable
 in future years if Kitchen Craft achieves certain financial
 targets. Kitchen Craft is a leading supplier of kitchenware
 products and accessories in the United Kingdom. The assets,
 liabilities and operating results of Kitchen Craft are reflected in
 the Company&amp;#x2019;s condensed consolidated financial statements in
 accordance with ASC Topic No.&amp;#xA0;805, &lt;i&gt;Business
 Combinations&lt;/i&gt;, commencing from the acquisition date.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The purchase price has been determined to be as follows (in
 thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="88%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="6%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Cash&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;61,302&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Share consideration issued&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(1)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,382&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Value of contingent consideration&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(2)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,488&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Working capital adjustment&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(3)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;374&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total purchase price&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;72,546&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(1)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;Share consideration issued is valued
 at the closing market price discounted to account for lack of
 marketability related to the lock up period as described in the
 share purchase agreement.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(2)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;The value of contingent consideration
 represents the present value of the estimated payments related to
 the attainment of certain financial targets for the years 2014
 through 2016. The maximum undiscounted contingent consideration to
 be paid on the agreement is &amp;#xA3;5.5&amp;#xA0;million ($9.0
 million).&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(3)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;A working capital adjustment was made
 in May 2014 as provided for in the share purchase agreement.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 The purchase price was allocated based on the Company&amp;#x2019;s
 preliminary estimate of the fair value of the assets acquired and
 liabilities assumed, as follows (in thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="84%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="10%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;Purchase&amp;#xA0;Price&lt;br /&gt;
 Allocation&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Accounts Receivable &lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(1)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14,267&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Inventory&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;17,912&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Other assets&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4,054&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Other liabilities&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(10,242&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Deferred income tax&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(8,805&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Goodwill and other intangibles&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;55,360&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Total allocated value&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;72,546&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(1)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;The fair value of accounts receivable
 approximated the gross contractual amounts receivable.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 Goodwill results from such factors as an assembled workforce. The
 total amount of goodwill is not expected to be deductible for tax
 purposes. All of the goodwill and other intangible assets are
 included in the International Segment. Customer relationships and
 trade names are amortized on a straight-line basis over their
 estimated useful lives (see Note D).&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;u&gt;Kitchen Craft pension plan&lt;/u&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Kitchen Craft is the sponsor of a defined benefit pension plan (the
 &amp;#x201C;Plan&amp;#x201D;) for which service costs accrual ceased prior to
 the acquisition. Pursuant to the share purchase agreement, the
 Company and the sellers agreed to take action to settle the
 Plan&amp;#x2019;s obligation through the purchase of a group annuity
 contract and terminate the Plan.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 As of the acquisition closing date, the&amp;#xA0;projected benefit
 obligation of the Plan was estimated to be &amp;#xA3;7.1&amp;#xA0;million
 ($11.7 million) and was fully funded pursuant to the share purchase
 agreement. The assumptions utilized in the measurement of the
 funded status at the acquisition date, including a discount rate of
 3.3%, reflected Kitchen Craft&amp;#x2019;s intent to settle the Plan
 through the purchase of a group annuity contract.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 On October&amp;#xA0;31, 2014, the Plan trustees secured, in full, all
 benefits payable or contingently payable under the Plan (subject to
 adjustment as determined by the UK pension authority in connection
 with its approval of the Plan&amp;#x2019;s termination) through the
 purchase of a group annuity contract from a major UK-based
 insurance company. The terms of the group annuity contract required
 Kitchen Craft to make an additional payment of approximately
 &amp;#xA3;1.5&amp;#xA0;million ($2.4 million).&amp;#xA0;The share purchase
 agreement provides that any additional contribution required in
 connection with the settlement and termination of the Plan shall be
 offset by future amounts owed to the sellers or, if those amounts
 are insufficient, reimbursed by the sellers. Accordingly, there was
 no impact, nor is there any expected future impact, to the
 Company&amp;#x2019;s statement of operations&amp;#xA0;in connection with the
 settlement and planned termination of the Plan.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company&amp;#x2019;s net periodic benefit cost for the three and
 nine months ended September&amp;#xA0;30, 2014 was not material.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;u&gt;Unaudited pro forma results&lt;/u&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The nine months ended September&amp;#xA0;30, 2014 includes the
 operations of Kitchen Craft for the period from January&amp;#xA0;15,
 2014 to September&amp;#xA0;30, 2014. The condensed consolidated
 statements of operations for the three and nine months ended
 September&amp;#xA0;30, 2014, include $16.8 million and $47.2 million of
 net sales, respectively, and $1.6 million and $1.9 million of
 income from operations, respectively, contributed by Kitchen
 Craft.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 The following table presents the Company&amp;#x2019;s pro forma
 consolidated net sales and income (loss) before income taxes and
 equity in earnings for the three and nine months ended
 September&amp;#xA0;30, 2014 and 2013. The unaudited pro forma results
 include the historical statements of operations information of the
 Company and of Kitchen Craft, giving effect to the Kitchen Craft
 acquisition and related financing as if they had occurred at the
 beginning of the period presented. As described below under
 &amp;#x201C;Other Acquisitions,&amp;#x201D; the Company consummated certain
 other acquisitions during the nine months ended September&amp;#xA0;30,
 2014; however the Company has not included the results prior to
 their acquisition in these pro forma results as the impact would
 not have been material.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="56%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="5%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="14" align="center"&gt;Unaudited pro forma results&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;Three Months
 Ended&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;Nine Months
 Ended&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;September&amp;#xA0;30,&lt;br /&gt;
 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(In thousands,
 except per share data)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;162,244&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;156,741&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;395,976&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;381,035&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Income (loss) before income taxes and equity in earnings&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6,730&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;10,042&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(130&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,112&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net income (loss)&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,586&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;899&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(6,573&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;95&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Basic earnings (loss) per common share&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.06&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.49&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Diluted earnings (loss) per common share&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.06&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.49&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The pro forma results, prepared in accordance with U.S. GAAP,
 include the following pro forma adjustments related to the Kitchen
 Craft acquisition:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="4%"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(i)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;the elimination of the charge in cost
 of sales related to the increase in fair value of acquired
 inventory of $0.9 million in the nine months ended
 September&amp;#xA0;30, 2014;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="4%"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(ii)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;an increase in amortization expense
 related to the fair value of the identifiable intangible assets of
 $0.9 million and $2.6 million in the three and nine months ended
 September&amp;#xA0;30, 2013, respectively;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="4%"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(iii)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;the elimination of acquisition costs
 recorded in the nine months ended September&amp;#xA0;30, 2014 of $0.9
 million;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="4%"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(iv)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;an increase in interest expense and
 amortization of debt issuance costs of $0.4 million and $1.4
 million, resulting from the refinancing of the Company&amp;#x2019;s debt
 to finance the acquisition, in the three and nine months ended
 September&amp;#xA0;30, 2013, respectively;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="4%"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(v)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;an adjustment of $2.1 million in the
 nine months ended September&amp;#xA0;30, 2013 to conform compensation
 expense to the Company&amp;#x2019;s current compensation policies.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The unaudited pro forma results do not include any revenue or cost
 reductions that may be achieved through the business combination,
 or the impact of non-recurring items directly related to the
 business combination.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The unaudited pro forma results are not necessarily indicative of
 the operating results that would have occurred if the Kitchen Craft
 acquisition had been completed as of the date for which the pro
 forma financial information is presented. In addition, the
 unaudited pro forma results do not purport to project the future
 condensed consolidated operating results of the combined
 companies.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Other acquisitions&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 In February 2014, the Company acquired certain assets of Built NY,
 Inc. (&amp;#x201C;Built NY&amp;#x201D;), including inventory, trademarks and
 other intellectual property. Also in February 2014, the Company
 acquired certain assets of The Empire Silver Company, Inc.
 (&amp;#x201C;Empire Silver&amp;#x201D;), including trademarks and other
 intellectual property. In March 2014, the Company acquired the
 share capital of La Cafeti&amp;#xE8;re (UK) Limited, together with
 certain assets of other subsidiaries of The Greenfield Group
 Limited (collectively, &amp;#x201C;La Cafeti&amp;#xE8;re&amp;#x201D;). The La
 Cafeti&amp;#xE8;re acquisition included the purchase of certain
 trademarks and other intellectual property, and certain inventory
 and receivables.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 In aggregate, the Company paid approximately $5.3 million of
 primarily cash consideration for the acquisitions of Built NY,
 Empire Silver and La Cafeti&amp;#xE8;re. The assets, liabilities and
 operating results of the acquisitions are reflected in the
 Company&amp;#x2019;s condensed consolidated financial statements in
 accordance with ASC Topic No.&amp;#xA0;805, &lt;i&gt;Business
 Combinations&lt;/i&gt;, commencing from the acquisition dates.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
  <us-gaap:EarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_14" unitRef="iso4217_USD_per_shares">-0.57</us-gaap:EarningsPerShareBasic>
  <us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_16C9ADAA-6968-48CF-B199-7C7990BEEB89_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;NOTE C &amp;#x2014; INVESTMENTS&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company owns approximately a 30% interest in Grupo Vasconia
 S.A.B. (&amp;#x201C;Vasconia&amp;#x201D;), an integrated manufacturer of
 aluminum products and one of Mexico&amp;#x2019;s largest housewares
 companies. Shares of Vasconia&amp;#x2019;s capital stock are traded on
 the Bolsa Mexicana de Valores, the Mexican Stock Exchange
 (www.bmv.com.mx). The Quotation Key is VASCONI. The Company
 accounts for its investment in Vasconia using the equity method of
 accounting and records its proportionate share of Vasconia&amp;#x2019;s
 net income in the Company&amp;#x2019;s statement of operations.
 Accordingly, the Company has recorded its proportionate share of
 Vasconia&amp;#x2019;s net income (reduced for amortization expense
 related to the customer relationships acquired) for the three and
 nine month periods ended September&amp;#xA0;30, 2014 and 2013 in the
 accompanying condensed consolidated statements of operations. The
 value of the Company&amp;#x2019;s investment balance has been translated
 from Mexican Pesos (&amp;#x201C;MXN&amp;#x201D;) to U.S. Dollars
 (&amp;#x201C;USD&amp;#x201D;) using the spot rates of MXN 13.49 and MXN 13.06
 at September&amp;#xA0;30, 2014 and December&amp;#xA0;31, 2013,
 respectively. The Company&amp;#x2019;s proportionate share of
 Vasconia&amp;#x2019;s net income has been translated from MXN to USD
 using the average exchange rates of MXN 13.11 and MXN 12.90 during
 the three months ended September&amp;#xA0;30, 2014 and 2013,
 respectively, and MXN 13.05 to MXN 13.11 and MXN 12.41 to MXN 12.77
 during the nine months ended September&amp;#xA0;30, 2014 and 2013,
 respectively. The effect of the translation of the Company&amp;#x2019;s
 investment resulted in a decrease to the investment of $1.3 million
 and $0.5 million during the nine months ended September&amp;#xA0;30,
 2014 and 2013, respectively (also see Note K). These translation
 effects are recorded in accumulated other comprehensive loss.
 Included within accrued expenses at September&amp;#xA0;30, 2014 and
 December&amp;#xA0;31, 2013 are amounts due to Vasconia of $117,000 and
 $152,000, respectively.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Summarized statement of income information for Vasconia in USD and
 MXN is as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="61%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom" rowspan="2"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;Three Months
 Ended&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;45,635&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;598,197&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;37,306&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;481,222&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Gross Profit&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,173&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;107,134&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6,215&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;80,167&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Income (loss) from operations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,720&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;22,547&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(131&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,686&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Income (loss)&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,173&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,381&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(853&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(11,003&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1pt"&gt;
 &lt;td height="16"&gt;&lt;/td&gt;
 &lt;td height="16" colspan="16"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom" rowspan="2"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;Nine Months
 Ended&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;137,348&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,799,920&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;116,117&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,472,703&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Gross Profit&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;24,989&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;327,454&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;20,085&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;254,861&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Income from operations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;5,697&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;74,628&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,423&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,172&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Income&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,649&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;34,575&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,794&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;22,273&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 12px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company recorded equity in earnings of Vasconia, net of taxes,
 of $0.3 million for the three months ended September&amp;#xA0;30, 2014
 and equity in losses of Vasconia of $5.3 million (including a
 charge of $5.0 million, net of tax, for the reduction in the fair
 value of the Company&amp;#x2019;s investment in Vasconia) for the three
 months ended September&amp;#xA0;30, 2013. The Company recorded equity
 in earnings of Vasconia, net of taxes of $0.6 million and equity in
 losses of Vasconia of $4.7 million for the nine months ended
 September&amp;#xA0;30, 2014 and 2013, respectively.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 As of September&amp;#xA0;30, 2014 and December&amp;#xA0;31, 2013, the fair
 value (based upon Vasconia&amp;#x2019;s quoted stock price) of the
 Company&amp;#x2019;s investment in Vasconia was $33.5 million and $35.2
 million, respectively. The carrying value of the Company&amp;#x2019;s
 investment in Vasconia was $30.5 million and $30.5 million as of
 September&amp;#xA0;30, 2014 and December&amp;#xA0;31, 2013,
 respectively.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company has a 40% equity interest in GS Internacional S/A
 (&amp;#x201C;GSI&amp;#x201D;), a leading wholesale distributor of branded
 housewares products in Brazil, which the Company acquired in
 December 2011. As a result of the decline in operating results of
 GSI and the current business environment in Brazil, the Company
 evaluated its carrying value of the investment for
 other-than-temporary impairment under the equity-method of
 accounting. Management performed an evaluation of quantitative
 factors and concluded that the investment was
 other-than-temporarily impaired as of September&amp;#xA0;30, 2014. The
 estimate of fair value was based upon the median of the
 income-approach (discounted cash flow method) and market- approach
 valuation methodology using Level 3 unobservable inputs.
 Accordingly the Company recorded a $5.2 million impairment charge,
 net of tax, in equity in earnings (losses), net of tax, for the
 three and nine month periods ended September&amp;#xA0;30, 2014.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company, together with Vasconia and unaffiliated partners,
 formed Housewares Corporation of Asia Limited (&amp;#x201C;HCA&amp;#x201D;),
 a Hong Kong-based company, to supply direct import kitchenware
 products to retailers in North, Central and South America. The
 Company initially invested $105,000 for a 40% equity interest in
 this entity during 2011. The operating results of HCA were not
 significant through September&amp;#xA0;30, 2014. As of
 September&amp;#xA0;30, 2014 and December&amp;#xA0;31, 2013, the carrying
 value of the Company&amp;#x2019;s investment in HCA was $129,000 and
 $144,000, respectively. In October 2014, the Company sold its
 investment in HCA to an unaffiliated partner. No significant gains
 or losses are expected to be recognized in connection with this
 sale.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 In February 2012, the Company entered into Grand Venture Holdings
 Limited (&amp;#x201C;Grand Venture&amp;#x201D;), a joint venture with Manweal
 Development Limited (&amp;#x201C;Manweal&amp;#x201D;), a Chinese corporation,
 to distribute Mikasa&lt;sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;&amp;#xA0;products in China, which
 included an initial investment by the Company of $500,000. The
 Company and Manweal each own 50% of Grand Venture and have rights
 and obligations proportionate to their ownership percentage. The
 Company accounts for its investment in Grand Venture using the
 equity method of accounting and has recorded its proportionate
 share of Grand Venture&amp;#x2019;s net loss as equity in earnings
 (losses), net of tax, in the Company&amp;#x2019;s condensed consolidated
 statements of operations. The Company recorded equity in losses of
 the joint venture of $17,000 and $73,000 for the three and nine
 months ended September&amp;#xA0;30, 2014, respectively, and $21,000 and
 $58,000 for the three and nine months ended September&amp;#xA0;30,
 2013, respectively. As of September&amp;#xA0;30, 2014 and
 December&amp;#xA0;31, 2013, the carrying value of the Company&amp;#x2019;s
 investment in Grand Venture was $265,000 and $287,000,
 respectively.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 The Company evaluated the disclosure requirements of ASC Topic
 No.&amp;#xA0;860,&amp;#xA0;&lt;i&gt;Transfers and
 Servicing&lt;/i&gt;, and determined that at September&amp;#xA0;30, 2014, the
 Company did not have a controlling voting interest or variable
 interest in any of its investments and therefore continued
 accounting for the investments using the equity method of
 accounting.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_3A33DB08-EAFF-4A08-B9A2-C1B23C2AA7DC_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;NOTE H &amp;#x2014; INCOME TAXES&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 On a quarterly basis, the Company evaluates its tax positions and
 revises its estimates accordingly. The estimated value of the
 Company&amp;#x2019;s uncertain tax positions at September&amp;#xA0;30, 2014
 is a gross liability of $245,000. If the Company&amp;#x2019;s tax
 positions are sustained by the taxing authorities in favor of the
 Company, the Company&amp;#x2019;s net liability would be reduced by
 $245,000, all of which would benefit the Company&amp;#x2019;s tax
 provision. The Company believes that $245,000 of its tax positions
 will be resolved within the next twelve months.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company has identified the following jurisdictions as
 &amp;#x201C;major&amp;#x201D; tax jurisdictions: U.S. Federal, California,
 Massachusetts, New York, New Jersey and the United Kingdom. The
 Company is no longer subject to U.S. Federal income tax
 examinations for the years prior to 2010. At September&amp;#xA0;30,
 2014, the periods subject to examination for the Company&amp;#x2019;s
 major state jurisdictions are the years ended 2009 through
 2013.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company&amp;#x2019;s policy for recording interest and penalties is
 to record such items as a component of income taxes. Interest and
 penalties were not material to the Company&amp;#x2019;s financial
 position, results of operations or cash flows as of and for the
 three and nine months ended September&amp;#xA0;30, 2014 and 2013.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_3F1030D7-D6CE-4581-BD34-2BED97BDEA1E_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The calculations of basic and diluted income (loss) per common
 share for the three and nine month periods ended September&amp;#xA0;30,
 2014 and 2013 are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="67%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Three Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands,
 except per share amounts)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Net income (loss) &amp;#x2013; basic and diluted&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,586&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,093&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,717&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(107&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Weighted-average shares outstanding &amp;#x2013; basic&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,619&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,707&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,460&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,758&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Effect of dilutive securities:&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 5em; TEXT-INDENT: -1em"&gt;
 Stock options&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;339&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Weighted-average shares outstanding &amp;#x2013; diluted&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,619&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,046&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,460&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12,758&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Basic income (loss) per common share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.09&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.57&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Diluted income (loss) per common share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.12&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;0.08&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.57&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(0.01&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:SelfInsuranceReservePolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_7F1D002B-9090-44C1-BDEC-BD4333477DB3_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Employee Healthcare&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The Company self-insures certain portions of its health insurance
 plan. The Company maintains an accrual for unpaid claims and
 estimated claims incurred but not yet reported
 (&amp;#x201C;IBNR&amp;#x201D;). Although management believes that it uses the
 best information available to estimate claims IBNR, actual claims
 may vary significantly from estimated claims.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:SelfInsuranceReservePolicyTextBlock>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_0AC3BF7E-1726-416F-9883-10987B284164_2001_3">P4Y11M19D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_DC4A48B2-18FD-40F6-90E2-1189A36356F1_5001_3" unitRef="iso4217_USD_per_shares">18.83</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <dei:EntityCentralIndexKey contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_EF7B0894-20CB-46E7-835D-9344D3723376_1_400002">0000874396</dei:EntityCentralIndexKey>
  <us-gaap:AdditionalFinancialInformationDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_3FC7EC98-3C4E-4DA3-BE98-BA0C3613DFBD_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;NOTE K &amp;#x2014; OTHER&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Cash dividends&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Dividends declared in the nine months ended September&amp;#xA0;30, 2014
 are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="84%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="27%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="center"&gt;
 &lt;p style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-BOTTOM: rgb(0,0,0) 1pt solid; WIDTH: 65.3pt" align="center"&gt;&lt;b&gt;Dividend&amp;#xA0;per&amp;#xA0;share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date&amp;#xA0;declared&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date&amp;#xA0;of&amp;#xA0;record&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Payment&amp;#xA0;date&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03750&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;March 11, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 1, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 15, 2014&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03750&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;June 19, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 1, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 15, 2014&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03750&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;July 29, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;October 31, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;November 14, 2014&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 On February&amp;#xA0;15, 2014,&amp;#xA0;May&amp;#xA0;15, 2014 and
 August&amp;#xA0;15, 2014 the Company paid cash dividends of $501,000,
 $506,000 and $510,000, respectively, which reduced retained
 earnings. In the three months ended September&amp;#xA0;30, 2014, the
 Company reduced retained earnings for the accrual of $510,000
 relating to the dividend payable on November&amp;#xA0;14, 2014.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 On November&amp;#xA0;5, 2014, the Board of Directors declared a
 quarterly dividend of $0.0375 per share payable on
 February&amp;#xA0;13, 2015 to shareholders of record on
 January&amp;#xA0;30, 2015.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Dividends declared in the nine months ended September&amp;#xA0;30, 2013
 are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="84%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="27%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="center"&gt;
 &lt;p style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-BOTTOM: rgb(0,0,0) 1pt solid; WIDTH: 65.3pt" align="center"&gt;&lt;b&gt;Dividend&amp;#xA0;per&amp;#xA0;share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date declared&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date of record&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Payment date&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03125&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;March 12, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 1, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 15, 2013&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03125&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;June 13, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 1, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 15, 2013&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03125&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 2, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;November 1, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;November 15, 2013&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Stock repurchase program&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 On April&amp;#xA0;30, 2013, Lifetime&amp;#x2019;s Board of Directors
 authorized the repurchase of up to $10.0 million of the
 Company&amp;#x2019;s common stock. The repurchase authorization permits
 the Company to effect the repurchases from time to time through
 open market purchases and privately negotiated transactions. During
 the nine months ended September&amp;#xA0;30, 2013, the Company
 repurchased 245,575 shares under the April 2013 authorization at a
 total cost of $3.2 million and thereafter retired the repurchased
 shares. No shares were repurchased during the three and nine months
 ended September&amp;#xA0;30, 2014.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Supplemental cash flow information&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="76%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="82%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Supplemental disclosure of cash flow information:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Cash paid for interest&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,664&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,742&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Cash paid for taxes&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4,771&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4,891&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Non-cash investing activities:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Translation adjustment&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,577&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;Components of accumulated other comprehensive loss, net&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="100%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="76%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Three&amp;#xA0;Months&amp;#xA0;Ended&lt;br /&gt;
 September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;i&gt;Accumulated translation adjustment:&lt;/i&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at beginning of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,212&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,194&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,944&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,804&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Translation gain (loss) during period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,309&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;200&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,577&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,521&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,994&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,521&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,994&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;i&gt;Accumulated deferred losses on cash flow hedges:&lt;/i&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at beginning of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(65&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(28&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(31&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(272&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Derivative fair value adjustment, net of taxes of $49 and $32 for
 the three months ended September&amp;#xA0;30, 2014 and 2013,
 respectively, and $26 and $131 for the nine months ended
 September&amp;#xA0;30, 2014 and 2013, respectively&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;73&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(48&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;39&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;196&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(76&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(76&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;i&gt;Accumulated effect of retirement benefit obligations:&lt;/i&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at beginning of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(731&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,134&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(745&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,160&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Amounts reclassified from accumulated other comprehensive
 loss:&amp;#xA0;&lt;sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top"&gt;(1)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Amortization of actuarial losses, net of taxes of $5 and $8 for the
 three months ended September 30, 2014 and 2013, respectively, and
 $14 and $27 for the nine months ended September 30, 2014 and 2013,
 respectively&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;21&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;40&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Balance at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(724&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,120&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(724&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,120&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Total accumulated other comprehensive loss at end of period&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(5,237&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(5,237&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: rgb(0,0,0) 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(1)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;Amounts are recorded in selling,
 general and administrative expense on the Condensed consolidated
 statements of operations.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;


 &lt;/div&gt;</us-gaap:AdditionalFinancialInformationDisclosureTextBlock>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_3_3" unitRef="iso4217_USD_per_shares">-0.49</us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="INF" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_16" unitRef="iso4217_USD_per_shares">0.11250</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_B1BE769C-F92F-4A42-A328-8977B6A1E43E_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 &lt;b&gt;NOTE F &amp;#x2014; STOCK COMPENSATION&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 A summary of the Company&amp;#x2019;s stock option activity and related
 information for the nine months ended September&amp;#xA0;30, 2014 is as
 follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="62%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Options&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Weighted-&lt;br /&gt;
 average&lt;br /&gt;
 exercise&lt;br /&gt;
 price&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Weighted-&lt;br /&gt;
 average&lt;br /&gt;
 remaining&lt;br /&gt;
 contractual&lt;br /&gt;
 life (years)&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Aggregate&lt;br /&gt;
 intrinsic&lt;br /&gt;
 value&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Options outstanding, January&amp;#xA0;1, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,371,650&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12.75&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Grants&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;394,400&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18.83&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Exercises&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(339,331&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8.44&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Cancellations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(32,200&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;12.23&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Expirations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(17,000&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;21.67&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Options outstanding, September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,377,519&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14.32&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6.19&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7,681,733&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Options exercisable, September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,527,594&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13.87&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4.97&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6,148,510&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The aggregate intrinsic value in the table above represents the
 total pre-tax intrinsic value that would have been received by the
 option holders had all option holders exercised their stock options
 on September&amp;#xA0;30, 2014. The intrinsic value is calculated for
 each in-the-money stock option as the difference between the
 closing price of the Company&amp;#x2019;s common stock on
 September&amp;#xA0;30, 2014 and the exercise price.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The total intrinsic value of stock options exercised for the nine
 months ended September&amp;#xA0;30, 2014 and 2013 was $3.0 million and
 $1.7 million, respectively. The intrinsic value of a stock option
 that is exercised is calculated at the date of exercise.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 Total unrecognized stock option compensation expense at
 September&amp;#xA0;30, 2014, before the effect of income taxes, was
 $5.6 million and is expected to be recognized over a
 weighted-average period of 2.74 years.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 During the nine months ended September&amp;#xA0;30, 2014, the Company
 granted an aggregate of 21,511 shares of restricted stock to its
 independent directors as part of their annual retainer that vest
 100% one year from the date of grant. The restricted stock had a
 weighted average grant date fair value of $16.07 that will be
 recognized in stock compensation expense over the one year vesting
 period. Total unrecognized restricted stock compensation expense at
 September&amp;#xA0;30, 2014 was $247,000 and is expected to be
 recognized over a weighted-average period of 0.7 years.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company recognized stock compensation expense of $680,000 and
 $740,000 for the three months ended September&amp;#xA0;30, 2014 and
 2013, respectively, and $2,133,000 and $2,131,000 for the nine
 months ended September&amp;#xA0;30, 2014 and 2013, respectively.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 At September&amp;#xA0;30, 2014, there were 276,362 shares available for
 awards that could be granted under the Company&amp;#x2019;s 2000
 Long-Term Incentive Plan.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <us-gaap:DividendsDeclaredTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_8C645CB7-F513-4C5C-A527-0573033BFAC5_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Dividends declared in the nine months ended September&amp;#xA0;30, 2014
 are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="84%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="27%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="center"&gt;
 &lt;p style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; BORDER-BOTTOM: #000000 1pt solid; WIDTH: 65.3pt" align="center"&gt;&lt;b&gt;Dividend&amp;#xA0;per&amp;#xA0;share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date&amp;#xA0;declared&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date&amp;#xA0;of&amp;#xA0;record&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Payment&amp;#xA0;date&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03750&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;March 11, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 1, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 15, 2014&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03750&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;June 19, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 1, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 15, 2014&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03750&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;July 29, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;October 31, 2014&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;November 14, 2014&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 Dividends declared in the nine months ended September&amp;#xA0;30, 2013
 are as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="84%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="27%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td width="26%"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="center"&gt;
 &lt;p style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; BORDER-BOTTOM: #000000 1pt solid; WIDTH: 65.3pt" align="center"&gt;&lt;b&gt;Dividend&amp;#xA0;per&amp;#xA0;share&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date declared&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Date of record&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center"&gt;
 &lt;p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"&gt;&lt;b&gt;Payment date&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03125&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;March 12, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 1, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;May 15, 2013&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03125&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;June 13, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 1, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 15, 2013&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top" align="center"&gt;
 $&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;&amp;#xA0;0.03125&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;August 2, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;November 1, 2013&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="center"&gt;November 15, 2013&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:DividendsDeclaredTableTextBlock>
  <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_4852B48F-C1DE-4D32-928E-1B63E4F51A97_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;NOTE D &amp;#x2014; INTANGIBLE ASSETS&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Intangible assets consist of the following (in thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="56%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="2%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"&gt;&lt;b&gt;September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"&gt;&lt;b&gt;December&amp;#xA0;31, 2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Gross&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;br /&gt;
 &lt;b&gt;Amortization&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Gross&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;br /&gt;
 &lt;b&gt;Amortization&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Goodwill&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,515&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,515&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;5,085&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;5,085&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Indefinite-lived intangible assets:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Trade names&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14,980&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14,980&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,364&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap" align="right"&gt;
 &amp;#x2014;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,364&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Finite-lived intangible assets:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Licenses&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,847&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,893&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7,954&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,847&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(7,551&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,296&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Trade names&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;22,384&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,939&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,445&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;10,056&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,677&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;7,379&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Customer relationships&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;50,641&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(5,717&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;44,924&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,406&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(2,736&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,670&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Other&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,202&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(380&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;822&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;584&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(229&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;355&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;123,569&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(17,929&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;105,640&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;68,342&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(13,193&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;55,149&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 A summary of the activities related to the Company&amp;#x2019;s
 intangible assets for the nine months ended September&amp;#xA0;30, 2014
 consists of the following (in thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="87%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="6%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Goodwill and Intangible Assets, December&amp;#xA0;31, 2013&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;55,149&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Impairment of trade names&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,384&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Goodwill acquired&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,430&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Intangibles acquired&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;45,181&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Amortization&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,736&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Goodwill and Intangible Assets, September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;105,640&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company performed its annual impairment test for its
 indefinite-lived trade names as of October&amp;#xA0;1, 2014.&amp;#xA0;The
 test involved the assessment of the fair market values of the
 Company&amp;#x2019;s indefinite-lived trade names based on Level 3
 unobservable inputs, using a relief from royalty approach, assuming
 a discount rate of 14.0%-15.5% and an average long term growth rate
 of 2.5%-3%.&amp;#xA0;The result of the impairment assessment of the
 Company&amp;#x2019;s indefinite-lived trade names indicated that the
 carrying values of the Elements&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt;, and
 Melannco&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt; trade names
 exceeded their fair values as of October&amp;#xA0;1, 2014.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The Company&amp;#x2019;s home d&amp;#xE9;cor products category has
 experienced a decline in sales and profit in recent years. The
 Company believes the most significant factor resulting in the
 decline was the reduction in retail space allocated to the category
 which has also contributed to pricing pressure. The Company has
 been re-branding a portion of the home d&amp;#xE9;cor products under
 the Mikasa&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt; and
 Pfaltzgraff&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt; trade names and
 more recently through the Bombay&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;&amp;#xAE;&lt;/sup&gt; license. The
 Company is also taking advantage of promotional sale opportunities,
 such as flash sale websites and online retailers to offset the
 effect of a reduction in retail space for this product category and
 pricing pressures. As a result of these factors, the Company
 recorded an impairment charge of $3.4 million, related to these
 brands, in its condensed consolidated statement of operations for
 the three and nine month periods ended September&amp;#xA0;30, 2014.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:IntangibleAssetsDisclosureTextBlock>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_ACB068E5-A079-46CF-BFBE-2774ABD7D1D5_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &lt;b&gt;New Accounting Pronouncements&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 In May 2014, the Financial Accounting Standards Board
 (&amp;#x201C;FASB&amp;#x201D;) issued Accounting Standards Update
 (&amp;#x201C;ASU&amp;#x201D;) 2014-09,&amp;#xA0;&lt;i&gt;Revenue from Contracts with
 Customers&lt;/i&gt;, to clarify the principles of recognizing revenue and
 create common revenue recognition guidance under U.S. GAAP and
 International Financial Reporting Standards. This ASU is effective
 for fiscal years and interim periods within those years beginning
 after December&amp;#xA0;15, 2016 and can be adopted either
 retrospectively to each reporting period presented or as a
 cumulative effect adjustment as of the date of the adoption, with
 early application not permitted.&amp;#xA0;The Company is currently
 determining its implementation approach and assessing the impact,
 if any, on the condensed consolidated financial statements.&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 12px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Effective January&amp;#xA0;1, 2013, the Company adopted ASU
 No.&amp;#xA0;2013-02,&amp;#xA0;&lt;i&gt;Comprehensive Income (Topic
 220): Reporting of Amounts Reclassified Out of Accumulated Other
 Comprehensive Income,&lt;/i&gt;&amp;#xA0;which requires an entity to
 provide information about the amounts reclassified out of
 accumulated other comprehensive income by component. In addition,
 an entity is required to present, either on the face of the
 statement where net income is presented or in the notes,
 significant amounts reclassified out of accumulated other
 comprehensive income by the respective line items of net income but
 only if the amount reclassified is required under GAAP to be
 reclassified to net income in its entirety in the same reporting
 period. For other amounts that are not required under GAAP to be
 reclassified in their entirety to net income (e.g., net periodic
 pension benefit cost), an entity is required to cross-reference to
 other disclosures required under GAAP that provide additional
 detail about those amounts. In connection with the adoption of this
 standard, the Company added additional disclosure about the
 Company&amp;#x2019;s accumulated other comprehensive income to Note K of
 its financial statements.&lt;/p&gt;


 &lt;/div&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <dei:DocumentFiscalPeriodFocus contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_5CAD8AFA-14ED-40A9-A782-1E7CE02E886A_1_4">Q3</dei:DocumentFiscalPeriodFocus>
  <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_B015AA87-8A16-4DB2-9620-C1F36D55D767_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Fair value of financial instruments&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 The Company determined the carrying amounts of cash and cash
 equivalents, accounts receivable and accounts payable are
 reasonable estimates of their fair values because of their
 short-term nature. The Company determined that the carrying amounts
 of borrowings outstanding under its revolving credit facility,
 credit agreement term loan, senior secured term loan and short term
 loan approximate fair value since such borrowings bear interest at
 variable market rates.&lt;/p&gt;
 &lt;/div&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
  <us-gaap:NumberOfReportableSegments contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="INF" id="id_4139311_EB9B66E4-0F7F-4659-BC36-6C103F280AEB_1_0" unitRef="Segment">3</us-gaap:NumberOfReportableSegments>
  <us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_7532B7DC-0393-4114-B565-9397283BED53_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 &lt;b&gt;Supplemental cash flow information&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="82%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="4%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;Nine Months Ended&lt;br /&gt;
 September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="6" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Supplemental disclosure of cash flow information:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Cash paid for interest&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;3,664&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,742&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Cash paid for taxes&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4,771&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4,891&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Non-cash investing activities:&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Translation adjustment&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,577&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;190&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="INF" id="id_4139311_3DFF8E50-A610-4FC8-96DE-A7BA0C100205_5001_4" unitRef="shares">339331</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_3_1" unitRef="shares">13460000</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:RepaymentsOfSecuredDebt contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_28" unitRef="iso4217_USD">20625000</us-gaap:RepaymentsOfSecuredDebt>
  <us-gaap:RepaymentsOfShortTermDebt contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_32" unitRef="iso4217_USD">217000</us-gaap:RepaymentsOfShortTermDebt>
  <us-gaap:PaymentsToAcquireBusinessTwoNetOfCashAcquired contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_22" unitRef="iso4217_USD">5280000</us-gaap:PaymentsToAcquireBusinessTwoNetOfCashAcquired>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_2" unitRef="iso4217_USD">-1577000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_2" unitRef="iso4217_USD">143107000</us-gaap:GrossProfit>
  <us-gaap:RepaymentsOfLongTermDebt contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_30" unitRef="iso4217_USD">2500000</us-gaap:RepaymentsOfLongTermDebt>
  <us-gaap:PaymentsOfDividends contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_36" unitRef="iso4217_USD">1517000</us-gaap:PaymentsOfDividends>
  <us-gaap:OtherComprehensiveIncomeLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_3_5" unitRef="iso4217_USD">-1517000</us-gaap:OtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_0" unitRef="iso4217_USD">395976000</us-gaap:SalesRevenueNet>
  <us-gaap:RepaymentsOfLinesOfCredit contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_27" unitRef="iso4217_USD">142114000</us-gaap:RepaymentsOfLinesOfCredit>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_15" unitRef="iso4217_USD">1889000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInInventories contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_14" unitRef="iso4217_USD">37479000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:ShippingAndHandlingRevenue contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="0" id="id_4139311_BB6AA4C3-8AA8-4884-A39A-DD9C99A9CBA8_3_0" unitRef="iso4217_USD">900000</us-gaap:ShippingAndHandlingRevenue>
  <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_21" unitRef="iso4217_USD">59977000</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_7" unitRef="iso4217_USD">3074000</us-gaap:OperatingIncomeLoss>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_3_6" unitRef="iso4217_USD">-9234000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:IncomeTaxesPaid contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_B41E05A3-4962-4E16-8776-00D98FCC6C43_1_2" unitRef="iso4217_USD">4771000</us-gaap:IncomeTaxesPaid>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_10" unitRef="iso4217_USD">-2005000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_3_2" unitRef="iso4217_USD">-6573000</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_6" unitRef="iso4217_USD">39000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <us-gaap:PaymentsOfFinancingCosts contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_33" unitRef="iso4217_USD">1375000</us-gaap:PaymentsOfFinancingCosts>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_20" unitRef="iso4217_USD">4410000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_13" unitRef="iso4217_USD">-7717000</us-gaap:NetIncomeLoss>
  <us-gaap:InterestPaid contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_B41E05A3-4962-4E16-8776-00D98FCC6C43_1_1" unitRef="iso4217_USD">3664000</us-gaap:InterestPaid>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_13" unitRef="iso4217_USD">-587000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_13" unitRef="iso4217_USD">14000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_12" unitRef="iso4217_USD">-5360000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_9" unitRef="iso4217_USD">-5360000</us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions>
  <us-gaap:GainsLossesOnExtinguishmentOfDebt contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_9" unitRef="iso4217_USD">-319000</us-gaap:GainsLossesOnExtinguishmentOfDebt>
  <us-gaap:BusinessAcquisitionsProFormaRevenue contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_3_0" unitRef="iso4217_USD">395976000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_7" unitRef="iso4217_USD">-212000</us-gaap:DeferredIncomeTaxExpenseBenefit>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_38" unitRef="iso4217_USD">-117000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:InterestExpense contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_8" unitRef="iso4217_USD">4760000</us-gaap:InterestExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_4" unitRef="iso4217_USD">98456000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:AmortizationOfFinancingCosts contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_5" unitRef="iso4217_USD">465000</us-gaap:AmortizationOfFinancingCosts>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_1" unitRef="iso4217_USD">252869000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_17" unitRef="iso4217_USD">-7535000</us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable>
  <us-gaap:ProvisionForDoubtfulAccounts contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_3" unitRef="iso4217_USD">133000</us-gaap:ProvisionForDoubtfulAccounts>
  <us-gaap:RestructuringCharges contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_6" unitRef="iso4217_USD">125000</us-gaap:RestructuringCharges>
  <us-gaap:AmortizationOfIntangibleAssets contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_BFEF1D40-70C4-4F3F-B7B6-0C0B2720813C_5001_5" unitRef="iso4217_USD">4736000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_39" unitRef="iso4217_USD">30000</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_5" unitRef="iso4217_USD">3384000</us-gaap:ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_11" unitRef="iso4217_USD">352000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_4" unitRef="iso4217_USD">10628000</us-gaap:DepreciationAndAmortization>
  <us-gaap:GoodwillAcquiredDuringPeriod contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_BFEF1D40-70C4-4F3F-B7B6-0C0B2720813C_5001_3" unitRef="iso4217_USD">13430000</us-gaap:GoodwillAcquiredDuringPeriod>
  <us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_37" unitRef="iso4217_USD">91205000</us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations>
  <us-gaap:ProceedsFromSaleOfPropertyPlantAndEquipment contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_23" unitRef="iso4217_USD">70000</us-gaap:ProceedsFromSaleOfPropertyPlantAndEquipment>
  <us-gaap:ProceedsFromShortTermDebt contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_31" unitRef="iso4217_USD">1168000</us-gaap:ProceedsFromShortTermDebt>
  <us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_24" unitRef="iso4217_USD">-69597000</us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations>
  <us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_3_4" unitRef="iso4217_USD">-21000</us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_12" unitRef="iso4217_USD">-21000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax>
  <us-gaap:ProceedsFromStockOptionsExercised contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_35" unitRef="iso4217_USD">2192000</us-gaap:ProceedsFromStockOptionsExercised>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_7" unitRef="iso4217_USD">26000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_16" unitRef="iso4217_USD">10985000</us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities>
  <us-gaap:ProceedsFromLongTermLinesOfCredit contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_26" unitRef="iso4217_USD">206193000</us-gaap:ProceedsFromLongTermLinesOfCredit>
  <us-gaap:ShareBasedCompensation contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_8" unitRef="iso4217_USD">2133000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-5" id="id_4139311_BE019667-AABC-46A3-B262-9DCD13A5AB10_1_0" unitRef="iso4217_USD">3000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
  <us-gaap:FinitelivedIntangibleAssetsAcquired1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_BFEF1D40-70C4-4F3F-B7B6-0C0B2720813C_5001_4" unitRef="iso4217_USD">45181000</us-gaap:FinitelivedIntangibleAssetsAcquired1>
  <us-gaap:ProceedsFromIssuanceOfLongTermDebt contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_29" unitRef="iso4217_USD">50000000</us-gaap:ProceedsFromIssuanceOfLongTermDebt>
  <lcut:ScheduleOfIntangibleAssetsTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_84B3F277-917E-4C8A-83E7-49FC46EA89B2_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 A summary of the activities related to the Company&amp;#x2019;s
 intangible assets for the nine months ended September&amp;#xA0;30, 2014
 consists of the following (in thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="87%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="6%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Goodwill and Intangible Assets, December&amp;#xA0;31, 2013&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;55,149&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Impairment of trade names&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(3,384&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Goodwill acquired&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;13,430&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Intangibles acquired&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;45,181&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Amortization&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(4,736&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 &lt;b&gt;Goodwill and Intangible Assets, September&amp;#xA0;30, 2014&lt;/b&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;105,640&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</lcut:ScheduleOfIntangibleAssetsTableTextBlock>
  <lcut:EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_22457567-4D45-40BD-BBD7-38B7BE571095_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 Summarized statement of income information for Vasconia in USD and
 MXN is as follows:&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="92%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="61%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="3%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom" rowspan="2"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;Three Months
 Ended&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;September&amp;#xA0;30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;45,635&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;598,197&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;37,306&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;481,222&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Gross Profit&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,173&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;107,134&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;6,215&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;80,167&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Income (loss) from operations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,720&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;22,547&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(131&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(1,686&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Income (loss)&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,173&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;15,381&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(853&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(11,003&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1pt"&gt;
 &lt;td height="16"&gt;&lt;/td&gt;
 &lt;td height="16" colspan="16"&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom" rowspan="2"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;Nine Months
 Ended&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"&gt;&lt;b&gt;2013&lt;/b&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" colspan="14" align="center"&gt;(in thousands)&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;USD&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"&gt;MXN&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Sales&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;137,348&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,799,920&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;116,117&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,472,703&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Gross Profit&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;24,989&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;327,454&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;20,085&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;254,861&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Income from operations&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;5,697&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;74,628&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,423&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;18,172&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Net Income&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,649&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;34,575&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;1,794&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;22,273&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;br class="Apple-interchange-newline" /&gt;&lt;/div&gt;</lcut:EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock>
  <lcut:DistributionExpenses contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_3_3" unitRef="iso4217_USD">38068000</lcut:DistributionExpenses>
  <lcut:ForeignCurrencyTranslationAdjustment contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_B41E05A3-4962-4E16-8776-00D98FCC6C43_1_4" unitRef="iso4217_USD">1577000</lcut:ForeignCurrencyTranslationAdjustment>
  <lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_3_1" unitRef="iso4217_USD">-130000</lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments>
  <lcut:DistributionPolicyTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" id="id_4139311_CAD01C60-3398-466F-979F-A61BEE29A7C4_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt"&gt;
 &lt;b&gt;Distribution expenses&lt;/b&gt;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt"&gt;
 Distribution expenses consist primarily of warehousing expenses and
 freight-out expenses.&lt;/p&gt;
 &lt;/div&gt;</lcut:DistributionPolicyTextBlock>
  <lcut:IncreaseDecreaseInDeferredRent contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0" decimals="-3" id="id_4139311_795A0936-A658-4A23-AF0E-D57A96D1F45E_1_6" unitRef="iso4217_USD">-623000</lcut:IncreaseDecreaseInDeferredRent>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_900196x912734" decimals="INF" id="id_4139311_75A7F2D0-7C25-4BF6-8BFD-0853B4A8AADF_1003_0" unitRef="shares">2443481</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_902967x947163_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_2005_4" unitRef="pure">13.11</lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x1047786_910720x1036439_913052x1041492" decimals="INF" id="id_4139311_62512232-B795-4E6F-9074-9F2047A9AF87_1001_3" unitRef="pure">0.045</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x1047786_910720x1036439_913052x924048" decimals="INF" id="id_4139311_62512232-B795-4E6F-9074-9F2047A9AF87_2001_1" unitRef="pure">0.035</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x912598_913052x905490" decimals="INF" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_1001_6" unitRef="pure">0.0225</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x912598_913052x941550" decimals="INF" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_2001_4" unitRef="pure">0.0125</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:IncomeTaxExaminationYearUnderExamination contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_912160x911967" id="id_4139311_9A116D3D-59FD-4512-B159-01BB296DF959_1001_2">2013</us-gaap:IncomeTaxExaminationYearUnderExamination>
  <lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_902967x947163_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_3005_3" unitRef="pure">13.05</lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x1047786_910720x1036439_913052x1041492" decimals="INF" id="id_4139311_62512232-B795-4E6F-9074-9F2047A9AF87_3001_2" unitRef="pure">0.040</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x1047786_910720x1036439_913052x924048" decimals="INF" id="id_4139311_62512232-B795-4E6F-9074-9F2047A9AF87_4001_0" unitRef="pure">0.030</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x912598" decimals="INF" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_3001_9" unitRef="pure">0.00375</us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x912598_913052x905490" decimals="INF" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_4001_5" unitRef="pure">0.0175</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x912598_913052x941550" decimals="INF" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_5001_3" unitRef="pure">0.0075</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:IncomeTaxExaminationYearUnderExamination contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_912160x911967" id="id_4139311_9A116D3D-59FD-4512-B159-01BB296DF959_2001_1">2009</us-gaap:IncomeTaxExaminationYearUnderExamination>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901822x902719" id="id_4139311_28FAB0E8-933C-42A9-8C81-557015C7E500_1001_5">P8M12D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901822x902719" decimals="INF" id="id_4139311_28FAB0E8-933C-42A9-8C81-557015C7E500_1001_2" unitRef="pure">1.00</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901822x902719" decimals="2" id="id_4139311_28FAB0E8-933C-42A9-8C81-557015C7E500_1001_3" unitRef="iso4217_USD_per_shares">16.07</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901822x902719" decimals="INF" id="id_4139311_28FAB0E8-933C-42A9-8C81-557015C7E500_1001_0" unitRef="shares">21511</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1 contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901822x902719" id="id_4139311_28FAB0E8-933C-42A9-8C81-557015C7E500_1001_1">P1Y</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x902533_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_1003_5" unitRef="iso4217_USD">1226000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x902533_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_2003_6" unitRef="iso4217_USD">-1088000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x902533_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_3003_4" unitRef="iso4217_USD">13096000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x903576" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_4003_7" unitRef="iso4217_USD">-10160000</us-gaap:OperatingIncomeLoss>
  <us-gaap:DerivativeMaturityDates contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_903654x1018197" id="id_4139311_AD2B6AFD-63CD-4219-9F3B-EF32FC86239A_1003_2">2018-06-30</us-gaap:DerivativeMaturityDates>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_903654x1018197" decimals="0" id="id_4139311_AD2B6AFD-63CD-4219-9F3B-EF32FC86239A_1003_3" unitRef="iso4217_USD">39000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <lcut:DerivativeEffectiveDateMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_903654x1018197" id="id_4139311_AD2B6AFD-63CD-4219-9F3B-EF32FC86239A_1003_1">2013-03</lcut:DerivativeEffectiveDateMonthAndYear>
  <us-gaap:IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_904933x997494" decimals="-5" id="id_4139311_E1BAD69B-6DD4-4A7F-8ACE-729DEBBFE2B0_1002_0" unitRef="iso4217_USD">3400000</us-gaap:IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease>
  <us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_905668x901975_908469x984091" decimals="-5" id="id_4139311_742358BB-36A0-4808-B3A6-811C22B0649F_1001_0" unitRef="iso4217_USD">900000</us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory>
  <us-gaap:DerivativeGainLossOnDerivativeNet contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_905668x906186_910288x902260" decimals="0" id="id_4139311_8C14F45C-1E3B-4B57-B0E5-CA1385B41A27_1002_1" unitRef="iso4217_USD">76000</us-gaap:DerivativeGainLossOnDerivativeNet>
  <us-gaap:LineOfCreditFacilityInterestRateDescription contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_906969x912598" id="id_4139311_15A70A97-CDD1-41FF-A202-648EEBB02505_6001_0">Each borrowing under the Revolving Credit Facility bears interest, at the  Company's option, at one of the following rates (i) the Alternate Base Rate,  defined as the greater of the Prime Rate, Federal Funds Rate plus 0.5% or the  Adjusted LIBO Rate plus 1.0%, plus a margin of 0.75% to 1.25%, or (ii) the  Eurodollar Rate, defined as the Adjusted LIBO Rate plus a margin of 1.75% to  2.25%. The respective margins are based upon availability which is a function of  usage and the borrowing base.</us-gaap:LineOfCreditFacilityInterestRateDescription>
  <us-gaap:LineOfCreditFacilityCovenantTerms contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_906969x912598_910720x1036439" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_1001_0">The Second Amended and Restated Credit Agreement provides for customary restrictions and events of default. Restrictions include limitations on additional indebtedness, acquisitions, investments and payment of dividends, among other things. Further, the Second Amended and Restated Credit Agreement provides that at any time any Term Loan is outstanding or at any time no Term Loan is outstanding and availability under the Revolving Credit Facility is less than $17.5 million and continuing until availability of at least $20.0 million is maintained for three consecutive months, the Company is required to maintain a minimum fixed charge coverage ratio of 1.10 to 1.00 for each four consecutive fiscal quarter periods. The Second Amended and Restated Credit Agreement also provides that when the Term Loan is outstanding, the Company is required to maintain a Senior Leverage Ratio within defined parameters not to exceed 4.00 to 1.00 at the fiscal quarter ending September 30, 2014; 4.25 to 1.00 at the fiscal quarter ending December 31, 2014; 3.50 to 1.00 at each fiscal quarter end in 2015; and 2.50 to 1.00 at each fiscal quarter end thereafter; provided that for any fiscal quarter ending on September 30 of any year, the maximum Senior Leverage Ratio specified above shall be increased by an additional 0.25:1.00.</us-gaap:LineOfCreditFacilityCovenantTerms>
  <lcut:IncreaseMaximumPermittedLeverageRatioDueToAcquisition contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_906969x912598_910720x1036439" decimals="INF" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_1001_8" unitRef="pure">0.25</lcut:IncreaseMaximumPermittedLeverageRatioDueToAcquisition>
  <us-gaap:PaymentsToAcquireBusinessesGross contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x940984" decimals="-5" id="id_4139311_D6516681-DBC5-41C3-B4B5-067AC72FA528_1001_0" unitRef="iso4217_USD">5300000</us-gaap:PaymentsToAcquireBusinessesGross>
  <us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x984091" id="id_4139311_B17C318D-2959-4BFA-BC37-8B97DCE3FD9A_1_0">&lt;div&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt"&gt;
 The purchase price has been determined to be as follows (in
 thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="88%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="6%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Cash&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;61,302&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Share consideration issued&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(1)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;8,382&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Value of contingent consideration&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(2)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;2,488&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Working capital adjustment&lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(3)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;374&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em"&gt;
 Total purchase price&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;72,546&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(1)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;Share consideration issued is valued
 at the closing market price discounted to account for lack of
 marketability related to the lock up period as described in the
 share purchase agreement.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(2)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;The value of contingent consideration
 represents the present value of the estimated payments related to
 the attainment of certain financial targets for the years 2014
 through 2016. The maximum undiscounted contingent consideration to
 be paid on the agreement is &amp;#xA3;5.5&amp;#xA0;million ($9.0
 million).&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(3)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;A working capital adjustment was made
 in May 2014 as provided for in the share purchase agreement.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt"&gt;
 The purchase price was allocated based on the Company&amp;#x2019;s
 preliminary estimate of the fair value of the assets acquired and
 liabilities assumed, as follows (in thousands):&lt;/p&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0"&gt;
 &lt;tr&gt;
 &lt;td width="84%"&gt;&lt;/td&gt;
 &lt;td valign="bottom" width="10%"&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;td&gt;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"&gt;Purchase&amp;#xA0;Price&lt;br /&gt;
 Allocation&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Accounts Receivable &lt;sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top"&gt;(1)&lt;/sup&gt;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;14,267&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Inventory&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;17,912&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Other assets&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;4,054&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Other liabilities&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(10,242&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Deferred income tax&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;(8,805&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;)&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Goodwill and other intangibles&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;55,360&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 1px solid"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF"&gt;
 &lt;td valign="top"&gt;
 &lt;p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em"&gt;
 Total allocated value&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;&lt;font style="FONT-SIZE: 8pt"&gt;&amp;#xA0;&amp;#xA0;&lt;/font&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;$&lt;/td&gt;
 &lt;td valign="bottom" align="right"&gt;72,546&lt;/td&gt;
 &lt;td valign="bottom" nowrap="nowrap"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;tr style="FONT-SIZE: 1px"&gt;
 &lt;td valign="bottom"&gt;&lt;/td&gt;
 &lt;td valign="bottom"&gt;&amp;#xA0;&amp;#xA0;&lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td valign="bottom"&gt;
 &lt;p style="BORDER-TOP: #000000 3px double"&gt;&amp;#xA0;&lt;/p&gt;
 &lt;/td&gt;
 &lt;td&gt;&amp;#xA0;&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0"&gt;
 &lt;tr&gt;
 &lt;td valign="top" width="4%" align="left"&gt;(1)&lt;/td&gt;
 &lt;td valign="top" align="left"&gt;The fair value of accounts receivable
 approximated the gross contractual amounts receivable.&lt;/td&gt;
 &lt;/tr&gt;
 &lt;/table&gt;
 &lt;/div&gt;</us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock>
  <us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x984091" decimals="-5" id="id_4139311_2EC21AD8-AD6A-498E-A566-45070615F2AE_1001_0" unitRef="iso4217_USD">900000</us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred>
  <us-gaap:BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x984091" decimals="-5" id="id_4139311_E38C0F7E-DF1B-492E-B4B0-5A59F34AC409_1002_1" unitRef="iso4217_USD">1900000</us-gaap:BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual>
  <us-gaap:BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x984091" decimals="-5" id="id_4139311_E38C0F7E-DF1B-492E-B4B0-5A59F34AC409_1002_0" unitRef="iso4217_USD">47200000</us-gaap:BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual>
  <us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x984091" decimals="INF" id="id_4139311_062C7172-B364-495E-B30B-C532E3AF95DD_1002_0" unitRef="iso4217_USD">0</us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5003_1" unitRef="iso4217_USD">87969000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5003_10" unitRef="iso4217_USD">4054000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6003_2" unitRef="iso4217_USD">11852000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6003_11" unitRef="iso4217_USD">165000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7003_0" unitRef="iso4217_USD">296155000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7003_9" unitRef="iso4217_USD">6409000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DividendsPayableDateDeclaredDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x1050104" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_1_2">2014-03-11</us-gaap:DividendsPayableDateDeclaredDayMonthAndYear>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x1050104" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_1_4">2014-05-15</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x1050104" decimals="INF" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_1_1" unitRef="iso4217_USD_per_shares">0.03750</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x1050104" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_1_3">2014-05-01</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <us-gaap:DividendsPayableDateDeclaredDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x923597" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_2_2">2014-06-19</us-gaap:DividendsPayableDateDeclaredDayMonthAndYear>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x923597" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_2_4">2014-08-15</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x923597" decimals="INF" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_2_1" unitRef="iso4217_USD_per_shares">0.03750</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x923597" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_2_3">2014-08-01</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <us-gaap:DividendsPayableDateDeclaredDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x996441" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_3_2">2014-07-29</us-gaap:DividendsPayableDateDeclaredDayMonthAndYear>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x996441" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_3_4">2014-11-14</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x996441" decimals="INF" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_3_1" unitRef="iso4217_USD_per_shares">0.03750</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x996441" id="id_4139311_F4A02B2C-A617-4A03-8AEC-8F38670FAA64_3_3">2014-10-31</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <lcut:MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910720x1036439" decimals="-5" id="id_4139311_1C33F95A-1540-48F8-81D0-7FC43DB41A7D_2001_1" unitRef="iso4217_USD">17500000</lcut:MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility>
  <lcut:DebtInstrumentsMaturityDateMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_910720x1070347" id="id_4139311_52F04BFD-4A9D-41E4-8AB9-FBBF804A9205_1001_0">2019-01</lcut:DebtInstrumentsMaturityDateMonthAndYear>
  <us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x1011411" decimals="-5" id="id_4139311_9BD9AB1E-D07B-4A79-BD37-2BF77195504A_1002_1" unitRef="iso4217_USD">5200000</us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x1043672" decimals="0" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_1005_1" unitRef="iso4217_USD">73000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1002_1" unitRef="iso4217_MXN">327454000</us-gaap:GrossProfit>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1001_1" unitRef="iso4217_USD">24989000</us-gaap:GrossProfit>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1002_0" unitRef="iso4217_MXN">1799920000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1001_0" unitRef="iso4217_USD">137348000</us-gaap:SalesRevenueNet>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1001_2" unitRef="iso4217_USD">5697000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1002_2" unitRef="iso4217_MXN">74628000</us-gaap:OperatingIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1001_3" unitRef="iso4217_USD">2649000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-3" id="id_4139311_B14AC801-AC86-42A8-BA14-96614328DAE7_1002_3" unitRef="iso4217_MXN">34575000</us-gaap:NetIncomeLoss>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-5" id="id_4139311_D228D584-4786-4B8F-9FA6-231442E69307_1003_0" unitRef="iso4217_USD">600000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <lcut:IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation contextRef="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495" decimals="-5" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_1005_5" unitRef="iso4217_USD">1300000</lcut:IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation>
  <lcut:PercentageOfAnnualNetSales contextRef="eol_PE2553----1410-Q0011_STD_365_20131231_0" decimals="2" id="id_4139311_831682ED-2E52-4A29-88FA-3D45B34B4E37_1_0" unitRef="pure">0.61</lcut:PercentageOfAnnualNetSales>
  <lcut:PercentageOfAnnualNetSales contextRef="eol_PE2553----1410-Q0011_STD_366_20121231_0" decimals="2" id="id_4139311_831682ED-2E52-4A29-88FA-3D45B34B4E37_2_0" unitRef="pure">0.58</lcut:PercentageOfAnnualNetSales>
  <us-gaap:EarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_15" unitRef="iso4217_USD_per_shares">0.08</us-gaap:EarningsPerShareDiluted>
  <us-gaap:IncrementalCommonSharesAttributableToShareBasedPaymentArrangements contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_2_3" unitRef="shares">339000</us-gaap:IncrementalCommonSharesAttributableToShareBasedPaymentArrangements>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_2_4" unitRef="iso4217_USD_per_shares">0.06</us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_2_4" unitRef="shares">13046000</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:EarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_14" unitRef="iso4217_USD_per_shares">0.09</us-gaap:EarningsPerShareBasic>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_2_3" unitRef="iso4217_USD_per_shares">0.06</us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="INF" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_16" unitRef="iso4217_USD_per_shares">0.03125</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_2_1" unitRef="shares">12707000</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_2" unitRef="iso4217_USD">200000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_2" unitRef="iso4217_USD">51277000</us-gaap:GrossProfit>
  <us-gaap:OtherComprehensiveIncomeLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_2_5" unitRef="iso4217_USD">166000</us-gaap:OtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_0" unitRef="iso4217_USD">142229000</us-gaap:SalesRevenueNet>
  <us-gaap:ShippingAndHandlingRevenue contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="0" id="id_4139311_BB6AA4C3-8AA8-4884-A39A-DD9C99A9CBA8_2_0" unitRef="iso4217_USD">266000</us-gaap:ShippingAndHandlingRevenue>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_7" unitRef="iso4217_USD">11693000</us-gaap:OperatingIncomeLoss>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_2_6" unitRef="iso4217_USD">1259000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_10" unitRef="iso4217_USD">10413000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_2_2" unitRef="iso4217_USD">899000</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_6" unitRef="iso4217_USD">-48000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_13" unitRef="iso4217_USD">1093000</us-gaap:NetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_13" unitRef="iso4217_USD">8000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_12" unitRef="iso4217_USD">-5451000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:BusinessAcquisitionsProFormaRevenue contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_2_0" unitRef="iso4217_USD">156741000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:InterestExpense contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_8" unitRef="iso4217_USD">1280000</us-gaap:InterestExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_4" unitRef="iso4217_USD">28941000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_1" unitRef="iso4217_USD">90952000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:RestructuringCharges contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_6" unitRef="iso4217_USD">79000</us-gaap:RestructuringCharges>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_11" unitRef="iso4217_USD">3869000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_2_12" unitRef="iso4217_USD">2517000</us-gaap:DepreciationAndAmortization>
  <us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_2_4" unitRef="iso4217_USD">-14000</us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_12" unitRef="iso4217_USD">-14000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_7" unitRef="iso4217_USD">32000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax>
  <us-gaap:ShareBasedCompensation contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_D33D6F79-CEF0-4D6B-A0DF-418A29545894_2_0" unitRef="iso4217_USD">740000</us-gaap:ShareBasedCompensation>
  <lcut:DistributionExpenses contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_2_3" unitRef="iso4217_USD">10564000</lcut:DistributionExpenses>
  <lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_2_1" unitRef="iso4217_USD">10042000</lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_900196x912734" decimals="INF" id="id_4139311_75A7F2D0-7C25-4BF6-8BFD-0853B4A8AADF_1002_0" unitRef="shares">336500</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x902533_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_1002_5" unitRef="iso4217_USD">213000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x902533_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_2002_6" unitRef="iso4217_USD">-267000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x902533_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_3002_4" unitRef="iso4217_USD">15294000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x903576" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_4002_7" unitRef="iso4217_USD">-3547000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_903654x1018197" decimals="0" id="id_4139311_AD2B6AFD-63CD-4219-9F3B-EF32FC86239A_1002_3" unitRef="iso4217_USD">-48000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <lcut:BusinessAcquisitionProFormaInterestExpenseAndOther contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_908469x984091" decimals="-5" id="id_4139311_41963FDC-44B2-4DA4-948F-85A9DA497E33_1001_0" unitRef="iso4217_USD">400000</lcut:BusinessAcquisitionProFormaInterestExpenseAndOther>
  <lcut:BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_908469x984091" decimals="-5" id="id_4139311_AD070B10-80B2-4069-A45B-0939CED7E133_1001_0" unitRef="iso4217_USD">900000</lcut:BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5002_1" unitRef="iso4217_USD">10360000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5002_10" unitRef="iso4217_USD">290000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6002_2" unitRef="iso4217_USD">3726000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6002_11" unitRef="iso4217_USD">66000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7002_0" unitRef="iso4217_USD">128143000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7002_9" unitRef="iso4217_USD">2161000</us-gaap:DepreciationAndAmortization>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x1043672" decimals="0" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_1004_1" unitRef="iso4217_USD">21000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1004_1" unitRef="iso4217_MXN">80167000</us-gaap:GrossProfit>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1003_1" unitRef="iso4217_USD">6215000</us-gaap:GrossProfit>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1004_0" unitRef="iso4217_MXN">481222000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1003_0" unitRef="iso4217_USD">37306000</us-gaap:SalesRevenueNet>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1004_2" unitRef="iso4217_MXN">-1686000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1003_2" unitRef="iso4217_USD">-131000</us-gaap:OperatingIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1004_3" unitRef="iso4217_MXN">-11003000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1003_3" unitRef="iso4217_USD">-853000</us-gaap:NetIncomeLoss>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-5" id="id_4139311_D228D584-4786-4B8F-9FA6-231442E69307_1002_0" unitRef="iso4217_USD">-5300000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="-5" id="id_4139311_D228D584-4786-4B8F-9FA6-231442E69307_1002_1" unitRef="iso4217_USD">5000000</us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment>
  <lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation contextRef="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_4004_2" unitRef="pure">12.90</lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation>
  <us-gaap:EarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_15" unitRef="iso4217_USD_per_shares">-0.12</us-gaap:EarningsPerShareDiluted>
  <us-gaap:StockRepurchasedAndRetiredDuringPeriodShares contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="INF" id="id_4139311_9C8E54BA-9DA7-4307-81A9-F894AEAB527F_3_1" unitRef="shares">0</us-gaap:StockRepurchasedAndRetiredDuringPeriodShares>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_1_4" unitRef="iso4217_USD_per_shares">-0.12</us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" id="id_4139311_C26650BF-2A81-4F62-8729-CCA7991C6832_4_2">2014-11-14</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_1_4" unitRef="shares">13619000</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:EarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="2" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_14" unitRef="iso4217_USD_per_shares">-0.12</us-gaap:EarningsPerShareBasic>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="2" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_1_3" unitRef="iso4217_USD_per_shares">-0.12</us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic>
  <us-gaap:CommonStockDividendsPerShareDeclared contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="INF" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_16" unitRef="iso4217_USD_per_shares">0.03750</us-gaap:CommonStockDividendsPerShareDeclared>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_843EB037-F2AE-47DD-B9BA-A2424C1176BD_1_1" unitRef="shares">13619000</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_2" unitRef="iso4217_USD">-3309000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_2" unitRef="iso4217_USD">57923000</us-gaap:GrossProfit>
  <us-gaap:OtherComprehensiveIncomeLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_1_5" unitRef="iso4217_USD">-3229000</us-gaap:OtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_0" unitRef="iso4217_USD">162244000</us-gaap:SalesRevenueNet>
  <us-gaap:ShippingAndHandlingRevenue contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="0" id="id_4139311_BB6AA4C3-8AA8-4884-A39A-DD9C99A9CBA8_1_0" unitRef="iso4217_USD">219000</us-gaap:ShippingAndHandlingRevenue>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_7" unitRef="iso4217_USD">8428000</us-gaap:OperatingIncomeLoss>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_1_6" unitRef="iso4217_USD">-4815000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_10" unitRef="iso4217_USD">6730000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_1_2" unitRef="iso4217_USD">-1586000</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_6" unitRef="iso4217_USD">73000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_13" unitRef="iso4217_USD">-1586000</us-gaap:NetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_13" unitRef="iso4217_USD">5000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_12" unitRef="iso4217_USD">-5193000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:BusinessAcquisitionsProFormaRevenue contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_1_0" unitRef="iso4217_USD">162244000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:InterestExpense contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_8" unitRef="iso4217_USD">1698000</us-gaap:InterestExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_4" unitRef="iso4217_USD">32849000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_1" unitRef="iso4217_USD">104321000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_5" unitRef="iso4217_USD">3384000</us-gaap:ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_11" unitRef="iso4217_USD">3123000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_1_12" unitRef="iso4217_USD">3299000</us-gaap:DepreciationAndAmortization>
  <us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_ED7B3757-6EC6-4F19-940C-BE74C8AF25B2_1_4" unitRef="iso4217_USD">-7000</us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_12" unitRef="iso4217_USD">-7000</us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_7" unitRef="iso4217_USD">49000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax>
  <us-gaap:ShareBasedCompensation contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_D33D6F79-CEF0-4D6B-A0DF-418A29545894_1_0" unitRef="iso4217_USD">680000</us-gaap:ShareBasedCompensation>
  <lcut:DistributionExpenses contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_F6CA27C6-C918-47DE-8E6B-F5F03764DF72_1_3" unitRef="iso4217_USD">13262000</lcut:DistributionExpenses>
  <lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0" decimals="-3" id="id_4139311_0B42D290-18AC-491F-9A69-6D0E8493112B_1_1" unitRef="iso4217_USD">6730000</lcut:BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_900196x912734" decimals="INF" id="id_4139311_75A7F2D0-7C25-4BF6-8BFD-0853B4A8AADF_1001_0" unitRef="shares">2377519</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x902533_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_1001_5" unitRef="iso4217_USD">2141000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x902533_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_2001_6" unitRef="iso4217_USD">-372000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x902533_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_3001_4" unitRef="iso4217_USD">9919000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x903576" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_4001_7" unitRef="iso4217_USD">-3260000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_903654x1018197" decimals="0" id="id_4139311_AD2B6AFD-63CD-4219-9F3B-EF32FC86239A_1001_3" unitRef="iso4217_USD">73000</us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax>
  <us-gaap:IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_904933x997494" decimals="-5" id="id_4139311_E1BAD69B-6DD4-4A7F-8ACE-729DEBBFE2B0_1001_0" unitRef="iso4217_USD">3400000</us-gaap:IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease>
  <us-gaap:DerivativeGainLossOnDerivativeNet contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_905668x906186_910288x902260" decimals="-5" id="id_4139311_8C14F45C-1E3B-4B57-B0E5-CA1385B41A27_1001_0" unitRef="iso4217_USD">500000</us-gaap:DerivativeGainLossOnDerivativeNet>
  <us-gaap:BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_908469x984091" decimals="-5" id="id_4139311_E38C0F7E-DF1B-492E-B4B0-5A59F34AC409_1001_1" unitRef="iso4217_USD">1600000</us-gaap:BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual>
  <us-gaap:BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_908469x984091" decimals="-5" id="id_4139311_E38C0F7E-DF1B-492E-B4B0-5A59F34AC409_1001_0" unitRef="iso4217_USD">16800000</us-gaap:BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual>
  <us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_908469x984091" decimals="INF" id="id_4139311_062C7172-B364-495E-B30B-C532E3AF95DD_1001_0" unitRef="iso4217_USD">0</us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5001_1" unitRef="iso4217_USD">33247000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x1003182" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_5001_10" unitRef="iso4217_USD">1373000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6001_2" unitRef="iso4217_USD">3656000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x1057986" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_6001_11" unitRef="iso4217_USD">38000</us-gaap:DepreciationAndAmortization>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7001_0" unitRef="iso4217_USD">125341000</us-gaap:SalesRevenueNet>
  <us-gaap:DepreciationAndAmortization contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x933882" decimals="-3" id="id_4139311_57D9863D-AF0D-4A23-95E1-0DFFFFFEB744_7001_9" unitRef="iso4217_USD">1888000</us-gaap:DepreciationAndAmortization>
  <us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x1011411" decimals="-5" id="id_4139311_9BD9AB1E-D07B-4A79-BD37-2BF77195504A_1001_1" unitRef="iso4217_USD">5200000</us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x1043672" decimals="0" id="id_4139311_9212F40B-8F00-420D-BD8F-D1E6E69B7084_1003_1" unitRef="iso4217_USD">17000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1001_1" unitRef="iso4217_USD">8173000</us-gaap:GrossProfit>
  <us-gaap:GrossProfit contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1002_1" unitRef="iso4217_MXN">107134000</us-gaap:GrossProfit>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1002_0" unitRef="iso4217_MXN">598197000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1001_0" unitRef="iso4217_USD">45635000</us-gaap:SalesRevenueNet>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1002_2" unitRef="iso4217_MXN">22547000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1001_2" unitRef="iso4217_USD">1720000</us-gaap:OperatingIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1002_3" unitRef="iso4217_MXN">15381000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-3" id="id_4139311_11ADFCC2-A91D-437B-BFC0-1142C8E8C3C7_1001_3" unitRef="iso4217_USD">1173000</us-gaap:NetIncomeLoss>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="-5" id="id_4139311_D228D584-4786-4B8F-9FA6-231442E69307_1001_0" unitRef="iso4217_USD">300000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation contextRef="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495" decimals="2" id="id_4139311_04035610-13C8-474F-93DD-C7EF15E06360_4003_2" unitRef="pure">13.11</lcut:ForeignCurrencyWeightedAverageExchangeRateTranslation>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x1043672">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrandVentureHoldingsLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_912620x1011411">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GsInternacionalSaMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_905668x906186_910288x902260">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:ForeignExchangeContractMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_904933x997494">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ValuationTechniqueAxis">lcut:DiscountedCashFlowsValuationTechniqueMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_903654x1018197">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">lcut:InterestRateSwapAgreementsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x903576">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x902533_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x902533_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_901945x902533_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0_900196x912734">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20140930_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_912620x1043672">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrandVentureHoldingsLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_903654x1018197">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">lcut:InterestRateSwapAgreementsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x903576">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x902533_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x902533_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_901945x902533_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0_900196x912734">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_92_20130930_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2013-07-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_366_20121231_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2012-01-01</startDate>
      <endDate>2012-12-31</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_365_20131231_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-12-31</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x1043672">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrandVentureHoldingsLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_912620x1011411">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GsInternacionalSaMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_910720x1070347">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:SecondAmendedAndRestatedCreditAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x996441">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DividendsAxis">lcut:DividendPaymentThreeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x923597">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DividendsAxis">lcut:DividendPaymentTwoMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_910363x1050104">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DividendsAxis">lcut:DividendPaymentOneMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_908469x940984">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:OtherAcquisitionsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_906969x912598">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_905668x906186_910288x902260">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:ForeignExchangeContractMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_905668x901975_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:CostOfSalesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_904933x997494">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ValuationTechniqueAxis">lcut:DiscountedCashFlowsValuationTechniqueMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_903654x1018197">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">lcut:InterestRateSwapAgreementsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x903576">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x902533_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x902533_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901945x902533_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901822x902719">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_912160x911967">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x912598_913052x941550">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">lcut:AlternateBaseRateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x912598_913052x905490">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">us-gaap:EurodollarMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x912598">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x1047786_910720x1036439_913052x924048">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">lcut:TermLoanMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">lcut:AbrBasedLoansMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_906969x1047786_910720x1036439_913052x1041492">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">lcut:TermLoanMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">lcut:EurocurrencyRateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x909105_902967x947163_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="invest:InvestmentAxis">lcut:TransactionTwoMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_912160x911967">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x912598_913052x941550">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">lcut:AlternateBaseRateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x912598_913052x905490">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">us-gaap:EurodollarMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x1047786_910720x1036439_913052x924048">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">lcut:TermLoanMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">lcut:AbrBasedLoansMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_906969x1047786_910720x1036439_913052x1041492">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">lcut:TermLoanMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">lcut:EurocurrencyRateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_901032x907457_902967x947163_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="invest:InvestmentAxis">lcut:TransactionTwoMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0_900196x912734">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20140930_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_912620x1043672">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrandVentureHoldingsLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x996441">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DividendsAxis">lcut:DividendPaymentThreeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x923597">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DividendsAxis">lcut:DividendPaymentTwoMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_910363x1050104">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DividendsAxis">lcut:DividendPaymentOneMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_903654x1018197">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">lcut:InterestRateSwapAgreementsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x903576">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x902533_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x902533_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_901945x902533_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_901032x909105_902967x947163_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="invest:InvestmentAxis">lcut:TransactionTwoMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_901032x907457_902967x947163_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="invest:InvestmentAxis">lcut:TransactionTwoMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0_900196x912734">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_273_20130930_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2013-01-01</startDate>
      <endDate>2013-09-30</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_1_20140115_0_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-15</startDate>
      <endDate>2014-01-15</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_1_20141105_0_902887x904859">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-11-05</startDate>
      <endDate>2014-11-05</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_1_20141031_0_902887x904859_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-10-31</startDate>
      <endDate>2014-10-31</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_1_20140815_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2014-08-15</startDate>
      <endDate>2014-08-15</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_1_20140515_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2014-05-15</startDate>
      <endDate>2014-05-15</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_1_20140215_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <startDate>2014-02-15</startDate>
      <endDate>2014-02-15</endDate>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140115_0_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-01-15</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140115_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2014-01-15</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x1067421">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:HousewaresCorporationOfAsiaLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_912620x1043672">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrandVentureHoldingsLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x909176">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:OtherIntangibleAssetsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x906290">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x901963">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_908846x1060427">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">lcut:LicenseMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x912666">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_907909x901185">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x903576">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x902533_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x902533_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_901945x902533_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_900547x900557_910113x988054">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">lcut:AccruedLiabilitiesAndOtherLongTermLiabilitiesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0_900547x900557_910113x1058910">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">lcut:OtherCurrentAssetsAndOtherLongTermAssetsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20131231_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20121231_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2012-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20111231_0_912620x1067421">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:HousewaresCorporationOfAsiaLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2011-12-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20141001_0_900547x907189_901032x909105_902887x904859_904933x997494_908937x906290">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:ValuationTechniqueAxis">lcut:DiscountedCashFlowsValuationTechniqueMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-10-01</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20141001_0_900547x907189_901032x907457_902887x904859_904933x997494_908937x906290">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:ValuationTechniqueAxis">lcut:DiscountedCashFlowsValuationTechniqueMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-10-01</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x959495">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrupoVasconiaSabMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x1067421">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:HousewaresCorporationOfAsiaLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x1043672">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrandVentureHoldingsLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_912620x1011411">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GsInternacionalSaMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_910113x943429_910288x902260">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">lcut:OtherLongTermLiabilitiesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:ForeignExchangeContractMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x909176">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:OtherIntangibleAssetsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x906290">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x901963">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_908846x1060427">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">lcut:LicenseMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_908469x984091">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">lcut:ThomasPlantMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x912666">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_907909x901185">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_913052x941550">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:VariableRateAxis">lcut:AlternateBaseRateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_910720x1062504">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:MultiCurrencyLineOfCreditMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x912598">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1047786_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">lcut:TermLoanMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_906969x1019566">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">lcut:HsbcFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_904843x997143_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">lcut:ScenarioFourMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_904843x952344_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">lcut:ScenarioFiveMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_904843x944878_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">lcut:ScenarioSixMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_903654x1018197_910289x901886">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">lcut:InterestRateSwapAgreementsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentsGainLossByHedgingRelationshipAxis">us-gaap:CashFlowHedgingMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x903576">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x902533_909498x933882">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:DomesticWholesaleMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x902533_909498x1057986">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:RetailMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901945x902533_909498x1003182">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementOperatingActivitiesSegmentAxis">lcut:InternationalOperationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901822x902719">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x909105_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x909105_906969x912598">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x907457_906969x912598">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_901032x907457_904843x1068914_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">lcut:ScenarioSevenMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_900547x900557_910113x988054">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">lcut:AccruedLiabilitiesAndOtherLongTermLiabilitiesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0_900547x900557_910113x1058910">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">lcut:OtherCurrentAssetsAndOtherLongTermAssetsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140930_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2014-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140630_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2014-06-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20130930_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2013-09-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20130630_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2013-06-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20130430_0_901032x907457">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-04-30</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20120229_0_912620x1043672">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">lcut:GrandVentureHoldingsLimitedMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-02-29</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20141031_0">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
    </entity>
    <period>
      <instant>2014-10-31</instant>
    </period>
  </context>
  <context id="eol_PE2553----1410-Q0011_STD_0_20140131_0_906969x912598_910720x1036439">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">lcut:AmendedAndRestatedCreditFacilityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-01-31</instant>
    </period>
  </context>
  <unit id="iso4217_USD">
    <measure>iso4217:USD</measure>
  </unit>
  <unit id="shares">
    <measure>shares</measure>
  </unit>
  <unit id="pure">
    <measure>pure</measure>
  </unit>
  <unit id="iso4217_USD_per_shares">
    <divide>
      <unitNumerator>
        <measure>iso4217:USD</measure>
      </unitNumerator>
      <unitDenominator>
        <measure>shares</measure>
      </unitDenominator>
    </divide>
  </unit>
  <unit id="iso4217_CNY">
    <measure>iso4217:CNY</measure>
  </unit>
  <unit id="iso4217_GBP">
    <measure>iso4217:GBP</measure>
  </unit>
  <unit id="iso4217_MXN">
    <measure>iso4217:MXN</measure>
  </unit>
  <unit id="Segment">
    <measure>lcut:Segment</measure>
  </unit>
  <xbrll:footnoteLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <xbrll:loc xlink:href="#id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_1" xlink:label="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_1" xlink:type="locator"/>
    <xbrll:loc xlink:href="#id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_2" xlink:label="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_2" xlink:type="locator"/>
    <xbrll:loc xlink:href="#id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_3" xlink:label="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_3" xlink:type="locator"/>
    <xbrll:loc xlink:href="#id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_0" xlink:label="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_0" xlink:type="locator"/>
    <xbrll:loc xlink:href="#id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_12" xlink:label="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_12" xlink:type="locator"/>
    <xbrll:loc xlink:href="#id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_12" xlink:label="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_12" xlink:type="locator"/>
    <xbrll:loc xlink:href="#id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_12" xlink:label="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_12" xlink:type="locator"/>
    <xbrll:loc xlink:href="#id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_12" xlink:label="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_12" xlink:type="locator"/>
    <xbrll:footnote xlink:label="footnote_300239751" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Share consideration issued is valued at the closing market price discounted to account for lack of marketability related to the lock up period as described in the share purchase agreement.</xbrll:footnote>
    <xbrll:footnote xlink:label="footnote_300239756" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The fair value of accounts receivable approximated the gross contractual amounts receivable.</xbrll:footnote>
    <xbrll:footnote xlink:label="footnote_300239761" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The value of contingent consideration represents the present value of the estimated payments related to the attainment of certain financial targets for the years 2014 through 2016. The maximum undiscounted contingent consideration to be paid on the agreement is &#xA3;5.5 million ($9.0 million).</xbrll:footnote>
    <xbrll:footnote xlink:label="footnote_300239766" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">A working capital adjustment was made in May 2014 as provided for in the share purchase agreement.</xbrll:footnote>
    <xbrll:footnote xlink:label="footnote_300239771" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Amounts are recorded in selling, general and administrative expense on the Condensed consolidated statements of operations.</xbrll:footnote>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_1" xlink:to="footnote_300239751" xlink:type="arc"/>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_2" xlink:to="footnote_300239761" xlink:type="arc"/>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_DF18E88C-76ED-4996-BD13-F999DB79E6FD_1001_3" xlink:to="footnote_300239766" xlink:type="arc"/>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_DF7F93DB-C7D0-4194-B1AA-EE6D16D2763C_1_0" xlink:to="footnote_300239756" xlink:type="arc"/>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_1_12" xlink:to="footnote_300239771" xlink:type="arc"/>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_2_12" xlink:to="footnote_300239771" xlink:type="arc"/>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_3_12" xlink:to="footnote_300239771" xlink:type="arc"/>
    <xbrll:footnoteArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="id_4139311_E8365483-5D2C-4933-8E5A-5D9E9303454C_4_12" xlink:to="footnote_300239771" xlink:type="arc"/>
  </xbrll:footnoteLink>

</xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>lcut-20140930.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- RR Donnelley Xcelerate Taxonomy Schema, based on XBRL 2.1  http://www.edgar-online.com/ -->
<!-- Version: 6.21.3 -->
<!-- Round: 8 -->
<!-- Creation date: 2014-11-08T00:58:29Z -->
<!-- Copyright (c) 2005-2013 R.R. Donnelley & Sons Company All Rights Reserved. -->
<schema xmlns="http://www.w3.org/2001/XMLSchema"
  xmlns:xbrli="http://www.xbrl.org/2003/instance"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:us-gaap="http://fasb.org/us-gaap/2014-01-31"
  xmlns:us-types="http://fasb.org/us-types/2014-01-31"
  xmlns:lcut="http://www.lifetimebrands.com/20140930"
  xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric"
  xmlns:num="http://www.xbrl.org/dtr/type/numeric"
  xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
  xmlns:country="http://xbrl.sec.gov/country/2013-01-31"
  xmlns:currency="http://xbrl.sec.gov/currency/2014-01-31"
  xmlns:dei="http://xbrl.sec.gov/dei/2014-01-31"
  xmlns:exch="http://xbrl.sec.gov/exch/2014-01-31"
  xmlns:invest="http://xbrl.sec.gov/invest/2013-01-31"
  xmlns:naics="http://xbrl.sec.gov/naics/2011-01-31"
  xmlns:sic="http://xbrl.sec.gov/sic/2011-01-31"
  xmlns:stpr="http://xbrl.sec.gov/stpr/2011-01-31"
  targetNamespace="http://www.lifetimebrands.com/20140930"
  elementFormDefault="qualified" attributeFormDefault="unqualified">
  <annotation>
    <appinfo>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation" id="DocumentandEntityInformation">
        <link:definition>101 - Document - Document and Entity Information</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified" id="Role_StatementOfFinancialPositionClassified">
        <link:definition>103 - Statement - Condensed Consolidated Balance Sheets</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical" id="Role_StatementOfFinancialPositionClassifiedParen">
        <link:definition>104 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome" id="Role_StatementOfIncome">
        <link:definition>105 - Statement - Condensed Consolidated Statements of Operations</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome" id="Role_StatementOfOtherComprehensiveIncome">
        <link:definition>106 - Statement - Condensed Consolidated Statements of Comprehensive Income (Loss)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect" id="Role_StatementOfCashFlowsIndirect">
        <link:definition>107 - Statement - Condensed Consolidated Statements of Cash Flows</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock" id="Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock">
        <link:definition>108 - Disclosure - BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock" id="Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock">
        <link:definition>109 - Disclosure - ACQUISITIONS</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" id="Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock">
        <link:definition>110 - Disclosure - INVESTMENTS</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock" id="Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock">
        <link:definition>111 - Disclosure - INTANGIBLE ASSETS</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock" id="Role_NotesToFinancialStatementsDebtDisclosureTextBlock">
        <link:definition>112 - Disclosure - DEBT</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" id="Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
        <link:definition>113 - Disclosure - STOCK COMPENSATION</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock" id="Role_NotesToFinancialStatementsEarningsPerShareTextBlock">
        <link:definition>114 - Disclosure - INCOME (LOSS) PER COMMON SHARE</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" id="Role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlock">
        <link:definition>115 - Disclosure - INCOME TAXES</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock" id="Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlock">
        <link:definition>116 - Disclosure - BUSINESS SEGMENTS</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock" id="Role_NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock">
        <link:definition>117 - Disclosure - CONTINGENCIES</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock" id="Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock">
        <link:definition>118 - Disclosure - OTHER</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies" id="Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies">
        <link:definition>119 - Disclosure - BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Policies)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables" id="Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables">
        <link:definition>120 - Disclosure - BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables" id="Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables">
        <link:definition>121 - Disclosure - ACQUISITIONS (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables" id="Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables">
        <link:definition>122 - Disclosure - INVESTMENTS (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables" id="Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables">
        <link:definition>123 - Disclosure - INTANGIBLE ASSETS (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" id="Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables">
        <link:definition>124 - Disclosure - STOCK COMPENSATION (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables" id="Role_NotesToFinancialStatementsEarningsPerShareTextBlockTables">
        <link:definition>125 - Disclosure - INCOME (LOSS) PER COMMON SHARE (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables" id="Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables">
        <link:definition>126 - Disclosure - BUSINESS SEGMENTS (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables" id="Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables">
        <link:definition>127 - Disclosure - OTHER (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation" id="DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation">
        <link:definition>128 - Disclosure - Basis of Presentation and Summary Accounting Policies - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory" id="DisclosureComponentsOfInventory">
        <link:definition>129 - Disclosure - Components of Inventory (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation" id="DisclosureAcquisitionsAdditionalInformation">
        <link:definition>130 - Disclosure - Acquisitions - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition" id="DisclosurePurchasePriceOfAcquisition">
        <link:definition>131 - Disclosure - Purchase Price of Acquisition (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical" id="DisclosurePurchasePriceOfAcquisitionParenthetical">
        <link:definition>132 - Disclosure - Purchase Price of Acquisition (Parenthetical) (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities" id="DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities">
        <link:definition>133 - Disclosure - Summary of Purchase Price Allocated Based on Estimated Fair Value of Assets and Liabilities (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation" id="DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation">
        <link:definition>134 - Disclosure - Unaudited Pro Forma Include the Historical Statement of Operation (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation" id="DisclosureInvestmentsAdditionalInformation">
        <link:definition>135 - Disclosure - Investments - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN" id="DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN">
        <link:definition>136 - Disclosure - Summarized Statement of Income Information for Vasconia in USD and MXN (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets" id="DisclosureComponentsOfIntangibleAssets">
        <link:definition>137 - Disclosure - Components of Intangible Assets (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets" id="DisclosureSummaryOfActivitiesRelatingToIntangibleAssets">
        <link:definition>138 - Disclosure - Summary of Activities Relating to Intangible Assets (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation" id="DisclosureIntangibleAssetsAdditionalInformation">
        <link:definition>139 - Disclosure - Intangible Assets - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation" id="DisclosureDebtAdditionalInformation">
        <link:definition>140 - Disclosure - Debt - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption" id="DisclosureSummaryOfStockOption">
        <link:definition>141 - Disclosure - Summary of Stock Option (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation" id="DisclosureStockCompensationAdditionalInformation">
        <link:definition>142 - Disclosure - Stock Compensation - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare" id="DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare">
        <link:definition>143 - Disclosure - Calculations of Basic and Diluted Loss per Common Share (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation" id="DisclosureIncomeLossPerCommonShareAdditionalInformation">
        <link:definition>144 - Disclosure - Income (Loss) per Common Share - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation" id="DisclosureIncomeTaxesAdditionalInformation">
        <link:definition>145 - Disclosure - Income Taxes - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation" id="DisclosureBusinessSegmentsAdditionalInformation">
        <link:definition>146 - Disclosure - Business Segments - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation" id="DisclosureSegmentReportingInformation">
        <link:definition>147 - Disclosure - Segment Reporting Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared" id="DisclosureCashDividendsDeclared">
        <link:definition>148 - Disclosure - Cash Dividends Declared (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation" id="DisclosureOtherAdditionalInformation">
        <link:definition>149 - Disclosure - Other - Additional Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation" id="DisclosureSupplementalCashFlowInformation">
        <link:definition>150 - Disclosure - Supplemental Cash Flow Information (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet" id="DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet">
        <link:definition>151 - Disclosure - Components of Accumulated Other Comprehensive Loss, Net (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical" id="DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical">
        <link:definition>152 - Disclosure - Components of Accumulated Other Comprehensive Loss, Net (Parenthetical) (Detail)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:href="lcut-20140930_cal.xml" xlink:title="Calculation Links, all"/>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:href="lcut-20140930_def.xml" xlink:title="Definition Links, all"/>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:href="lcut-20140930_lab.xml" xlink:title="Label Links, all"/>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:href="lcut-20140930_pre.xml" xlink:title="Presentation Links, all"/>
    </appinfo>
  </annotation>
  <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <import namespace="http://fasb.org/us-types/2014-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2014/elts/us-types-2014-01-31.xsd"/>
  <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/>
  <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd"/>
  <import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <import namespace="http://fasb.org/us-gaap/2014-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/country/2013-01-31" schemaLocation="http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/currency/2014-01-31" schemaLocation="http://xbrl.sec.gov/currency/2014/currency-2014-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/dei/2014-01-31" schemaLocation="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/exch/2014-01-31" schemaLocation="http://xbrl.sec.gov/exch/2014/exch-2014-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/invest/2013-01-31" schemaLocation="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/naics/2011-01-31" schemaLocation="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/sic/2011-01-31" schemaLocation="http://xbrl.sec.gov/sic/2011/sic-2011-01-31.xsd"/>
  <import namespace="http://xbrl.sec.gov/stpr/2011-01-31" schemaLocation="http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd"/>
  <element name="AbrBasedLoansMember" id="lcut_AbrBasedLoansMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" id="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="AlternateBaseRateMember" id="lcut_AlternateBaseRateMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="AmendedAndRestatedCreditFacilityMember" id="lcut_AmendedAndRestatedCreditFacilityMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" id="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionPercentageOfEquityInterestsAcquired" id="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" id="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionProFormaInformationLineItems" id="lcut_BusinessAcquisitionProFormaInformationLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionProFormaInformationTable" id="lcut_BusinessAcquisitionProFormaInformationTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="BusinessAcquisitionProFormaInterestExpenseAndOther" id="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" id="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionsProFormaAdditionalCompensationExpense" id="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" id="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" id="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" id="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ChangeInIncrementsInLeverageRatio" id="lcut_ChangeInIncrementsInLeverageRatio" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DebtInstrumentInterestInAdditionToLibor" id="lcut_DebtInstrumentInterestInAdditionToLibor" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" id="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DebtInstrumentsMaturityDateMonthAndYear" id="lcut_DebtInstrumentsMaturityDateMonthAndYear" type="xbrli:gYearMonthItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DerivativeEffectiveDateMonthAndYear" id="lcut_DerivativeEffectiveDateMonthAndYear" type="xbrli:gYearMonthItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DiscountedCashFlowsValuationTechniqueMember" id="lcut_DiscountedCashFlowsValuationTechniqueMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DistributionExpenses" id="lcut_DistributionExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DistributionPolicyTextBlock" id="lcut_DistributionPolicyTextBlock" type="nonnum:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DividendDeclaredLineItems" id="lcut_DividendDeclaredLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DividendDeclaredTable" id="lcut_DividendDeclaredTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="DividendPaymentOneMember" id="lcut_DividendPaymentOneMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DividendPaymentThreeMember" id="lcut_DividendPaymentThreeMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DividendPaymentTwoMember" id="lcut_DividendPaymentTwoMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DocumentAndEntityInformationAbstract" id="lcut_DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="DomesticWholesaleMember" id="lcut_DomesticWholesaleMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="EarningsPerShareDisclosureLineItems" id="lcut_EarningsPerShareDisclosureLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="EarningsPerShareDisclosureTable" id="lcut_EarningsPerShareDisclosureTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" id="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" type="nonnum:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="EurocurrencyRateMember" id="lcut_EurocurrencyRateMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="FixedChargesCoverageRatioMinimum" id="lcut_FixedChargesCoverageRatioMinimum" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ForeignCurrencyTranslationAdjustment" id="lcut_ForeignCurrencyTranslationAdjustment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ForeignCurrencyWeightedAverageExchangeRateTranslation" id="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" type="xbrli:pureItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="GrandVentureHoldingsLimitedMember" id="lcut_GrandVentureHoldingsLimitedMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="GrupoVasconiaSabMember" id="lcut_GrupoVasconiaSabMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="GsInternacionalSaMember" id="lcut_GsInternacionalSaMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="HousewaresCorporationOfAsiaLimitedMember" id="lcut_HousewaresCorporationOfAsiaLimitedMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="HsbcFacilityMember" id="lcut_HsbcFacilityMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IncreaseDecreaseInDeferredRent" id="lcut_IncreaseDecreaseInDeferredRent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" id="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IncreaseMaximumPermittedLeverageRatioDueToAcquisition" id="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IndefinitelivedIntangibleAssetImpairmentDiscountRate" id="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IndefinitelivedIntangibleAssetImpairmentGrowthRate" id="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IndefiniteLivedTradeNameAccumulatedImpairmentLoss" id="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IndefiniteLivedTradeNamesGross" id="lcut_IndefiniteLivedTradeNamesGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IntangibleAssetsAndGoodwillLineItems" id="lcut_IntangibleAssetsAndGoodwillLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="IntangibleAssetsAndGoodwillTable" id="lcut_IntangibleAssetsAndGoodwillTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="IntangibleAssetsGross" id="lcut_IntangibleAssetsGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="InterestRateSwapAgreementsMember" id="lcut_InterestRateSwapAgreementsMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="InternationalOperationsMember" id="lcut_InternationalOperationsMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="LicenseMember" id="lcut_LicenseMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" id="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="MultiCurrencyLineOfCreditMember" id="lcut_MultiCurrencyLineOfCreditMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="OtherAcquisitionsMember" id="lcut_OtherAcquisitionsMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="OtherCurrentAssetsAndOtherLongTermAssetsMember" id="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="OtherLineItems" id="lcut_OtherLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="OtherLongTermLiabilitiesMember" id="lcut_OtherLongTermLiabilitiesMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="OtherTable" id="lcut_OtherTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="PaymentsToAcquireBusinesses" id="lcut_PaymentsToAcquireBusinesses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="PercentageOfAnnualNetSales" id="lcut_PercentageOfAnnualNetSales" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" id="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" id="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="RetailMember" id="lcut_RetailMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScenarioFiveMember" id="lcut_ScenarioFiveMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScenarioFourMember" id="lcut_ScenarioFourMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScenarioSevenMember" id="lcut_ScenarioSevenMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScenarioSixMember" id="lcut_ScenarioSixMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" id="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" id="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="ScheduleOfCashFlowSupplementalLineItems" id="lcut_ScheduleOfCashFlowSupplementalLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScheduleOfCashFlowSupplementalTable" id="lcut_ScheduleOfCashFlowSupplementalTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="ScheduleOfIntangibleAssetsDisclosureLineItems" id="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScheduleOfIntangibleAssetsDisclosureTable" id="lcut_ScheduleOfIntangibleAssetsDisclosureTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="ScheduleOfIntangibleAssetsTableTextBlock" id="lcut_ScheduleOfIntangibleAssetsTableTextBlock" type="nonnum:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScheduleOfSignificantAccountingPoliciesLineItems" id="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ScheduleOfSignificantAccountingPoliciesTable" id="lcut_ScheduleOfSignificantAccountingPoliciesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem"/>
  <element name="SecondAmendedAndRestatedCreditAgreementMember" id="lcut_SecondAmendedAndRestatedCreditAgreementMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="SeniorLeverageRatio" id="lcut_SeniorLeverageRatio" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="SettlementPayment" id="lcut_SettlementPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="TermLoanMember" id="lcut_TermLoanMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="ThomasPlantMember" id="lcut_ThomasPlantMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
  <element name="TransactionTwoMember" id="lcut_TransactionTwoMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item"/>
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>7
<FILENAME>lcut-20140930_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- RR Donnelley Xcelerate Taxonomy Calculation Linkbase, based on XBRL 2.1  http://www.edgar-online.com/ -->
<!-- Version: 6.21.3 -->
<!-- Round: 8 -->
<!-- Creation date: 2014-11-08T00:58:29Z -->
<!-- Copyright (c) 2005-2013 R.R. Donnelley & Sons Company All Rights Reserved. -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DocumentandEntityInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfFinancialPositionClassified" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfFinancialPositionClassifiedParen" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfIncome" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfOtherComprehensiveIncome" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfCashFlowsIndirect" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfInventory" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureAcquisitionsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosurePurchasePriceOfAcquisition" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosurePurchasePriceOfAcquisitionParenthetical" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureInvestmentsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfIntangibleAssets" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfActivitiesRelatingToIntangibleAssets" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIntangibleAssetsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureDebtAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfStockOption" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureStockCompensationAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIncomeLossPerCommonShareAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIncomeTaxesAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureBusinessSegmentsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSegmentReportingInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureCashDividendsDeclared" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureOtherAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSupplementalCashFlowInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDebtDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEarningsPerShareTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEarningsPerShareTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables"/>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="us-gaap_AccruedIncomeTaxesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLineOfCredit" xlink:label="us-gaap_LongTermLineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredDebtCurrent" xlink:label="us-gaap_SecuredDebtCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredLongTermDebt" xlink:label="us-gaap_SecuredLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1.0600" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1.0700" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" order="1.0800" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill" order="1.0900" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssetsNoncurrent" order="1.1000" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="1.0200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_FIFOInventoryAmount" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="1.0400" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent" order="1.0500" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesCurrent" order="1.1700" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" order="1.1800" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_DeferredTaxLiabilitiesNoncurrent" order="1.1900" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LongTermLineOfCredit" order="1.2000" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LongTermLoansPayable" order="1.2100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_SecuredLongTermDebt" order="1.2200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity" order="1.2800" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LoansPayableCurrent" order="1.1100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_SecuredDebtCurrent" order="1.1200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LineOfCredit" order="1.1300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="1.1400" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1.1500" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent" order="1.1600" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="1.2300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="1.2400" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="1.2500" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="1.2600" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="1.2700" weight="1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DistributionExpenses" xlink:label="lcut_DistributionExpenses"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_SalesRevenueNet" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="1.0200" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_OperatingIncomeLoss" order="1.0800" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_InterestExpense" order="1.0900" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="1.1000" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" order="1.1100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="1.1200" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="1.1300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_GrossProfit" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="lcut_DistributionExpenses" order="1.0400" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="1.0500" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.0600" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_RestructuringCharges" order="1.0700" weight="-1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_NetIncomeLoss" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTax" order="1.0500" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="1.0200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" order="1.0400" weight="-1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfFinancingCosts" xlink:label="us-gaap_AmortizationOfFinancingCosts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseDecreaseInDeferredRent" xlink:label="lcut_IncreaseDecreaseInDeferredRent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForRepurchaseOfEquity" xlink:label="us-gaap_PaymentsForRepurchaseOfEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfFinancingCosts" xlink:label="us-gaap_PaymentsOfFinancingCosts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromLongTermLinesOfCredit" xlink:label="us-gaap_ProceedsFromLongTermLinesOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="us-gaap_ProceedsFromShortTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit" xlink:label="us-gaap_RepaymentsOfLinesOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfSecuredDebt" xlink:label="us-gaap_RepaymentsOfSecuredDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="us-gaap_RepaymentsOfShortTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" order="1.1600" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" order="1.2100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" order="1.3300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" order="1.3400" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_ProceedsFromLongTermLinesOfCredit" order="1.2200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="1.2300" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_RepaymentsOfSecuredDebt" order="1.2400" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="1.2500" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_RepaymentsOfLongTermDebt" order="1.2600" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="1.2700" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_RepaymentsOfShortTermDebt" order="1.2800" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsOfFinancingCosts" order="1.2900" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsForRepurchaseOfEquity" order="1.3000" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="1.3100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsOfDividends" order="1.3200" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1.1700" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" order="1.1800" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" order="1.1900" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" order="1.2000" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_NetIncomeLoss" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1.0200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_DepreciationAndAmortization" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="1.0400" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="lcut_IncreaseDecreaseInDeferredRent" order="1.0500" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="1.0600" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_ShareBasedCompensation" order="1.0700" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" order="1.0800" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.0900" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="1.1000" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="1.1100" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="1.1200" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="1.1300" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" order="1.1400" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" order="1.1500" weight="1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FIFOInventoryAmount" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FIFOInventoryAmount" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves" order="1.0200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FIFOInventoryAmount" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves" order="1.0300" weight="1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" xlink:label="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" xlink:label="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" order="1.0200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" order="1.0400" weight="-1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" xlink:label="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" order="1.0200" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" order="1.0400" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" order="1.0500" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" order="1.0600" weight="1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillGross" xlink:label="us-gaap_GoodwillGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" xlink:label="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedTradeNames" xlink:label="us-gaap_IndefiniteLivedTradeNames"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNamesGross" xlink:label="lcut_IndefiniteLivedTradeNamesGross"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsGross" xlink:label="lcut_IntangibleAssetsGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="1.0200" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_GoodwillGross" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" order="1.0400" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IndefiniteLivedTradeNames" xlink:to="lcut_IndefiniteLivedTradeNamesGross" order="1.0500" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IndefiniteLivedTradeNames" xlink:to="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" order="1.0600" weight="-1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:to="lcut_IntangibleAssetsGross" order="1.0700" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="1.0800" weight="-1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="1.0100" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" order="1.0200" weight="1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" order="1.0300" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" order="1.0600" weight="1.00" priority="2" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="1.0900" weight="-1.00" priority="2" use="optional"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock">
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables">
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>8
<FILENAME>lcut-20140930_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- RR Donnelley Xcelerate Taxonomy Definition Linkbase, based on XBRL 2.1  http://www.edgar-online.com/ -->
<!-- Version: 6.21.3 -->
<!-- Round: 8 -->
<!-- Creation date: 2014-11-08T00:58:30Z -->
<!-- Copyright (c) 2005-2013 R.R. Donnelley & Sons Company All Rights Reserved. -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
  xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DocumentandEntityInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfFinancialPositionClassified" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfFinancialPositionClassifiedParen" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfIncome" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfOtherComprehensiveIncome" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfCashFlowsIndirect" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfInventory" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureAcquisitionsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosurePurchasePriceOfAcquisition" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosurePurchasePriceOfAcquisitionParenthetical" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureInvestmentsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfIntangibleAssets" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfActivitiesRelatingToIntangibleAssets" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIntangibleAssetsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureDebtAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfStockOption" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureStockCompensationAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIncomeLossPerCommonShareAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIncomeTaxesAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureBusinessSegmentsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSegmentReportingInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureCashDividendsDeclared" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureOtherAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSupplementalCashFlowInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDebtDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEarningsPerShareTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEarningsPerShareTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentType" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_AmendmentFlag" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentPeriodEndDate" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_TradingSymbol" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityRegistrantName" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityCentralIndexKey" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityFilerCategory" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="us-gaap_AccruedIncomeTaxesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLineOfCredit" xlink:label="us-gaap_LongTermLineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredDebtCurrent" xlink:label="us-gaap_SecuredDebtCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredLongTermDebt" xlink:label="us-gaap_SecuredLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OtherAssetsNoncurrent" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_Assets" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1.2400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="1.2500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_FIFOInventoryAmount" order="1.2600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="1.2700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent" order="1.2800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="1.2900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesNoncurrent" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LongTermLineOfCredit" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LongTermLoansPayable" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_SecuredLongTermDebt" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LoansPayableCurrent" order="1.3000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_SecuredDebtCurrent" order="1.3100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LineOfCredit" order="1.3200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="1.3300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1.3400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedIncomeTaxesCurrent" order="1.3500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="1.3600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsAbstract" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="1.1800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1.1900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="1.2000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="1.2100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="1.2200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="1.2300" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="us-gaap_SeriesAPreferredStockMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="us-gaap_SeriesBPreferredStockMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_SeriesAPreferredStockMember" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_SeriesBPreferredStockMember" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockDividendsPerShareDeclared" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DistributionExpenses" xlink:label="lcut_DistributionExpenses"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SalesRevenueNet" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_GrossProfit" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_DistributionExpenses" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_RestructuringCharges" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_InterestExpense" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareBasic" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockDividendsPerShareDeclared" order="1.1800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTax" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfFinancingCosts" xlink:label="us-gaap_AmortizationOfFinancingCosts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseDecreaseInDeferredRent" xlink:label="lcut_IncreaseDecreaseInDeferredRent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForRepurchaseOfEquity" xlink:label="us-gaap_PaymentsForRepurchaseOfEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfFinancingCosts" xlink:label="us-gaap_PaymentsOfFinancingCosts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromLongTermLinesOfCredit" xlink:label="us-gaap_ProceedsFromLongTermLinesOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="us-gaap_ProceedsFromShortTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit" xlink:label="us-gaap_RepaymentsOfLinesOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfSecuredDebt" xlink:label="us-gaap_RepaymentsOfSecuredDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="us-gaap_RepaymentsOfShortTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DepreciationAndAmortization" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="lcut_IncreaseDecreaseInDeferredRent" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="1.1800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="1.1900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="1.2000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="1.2100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" order="1.2200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" order="1.2300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromLongTermLinesOfCredit" order="1.2400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="1.2500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfSecuredDebt" order="1.2600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="1.2700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfLongTermDebt" order="1.2800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="1.2900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfShortTermDebt" order="1.3000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsOfFinancingCosts" order="1.3100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsForRepurchaseOfEquity" order="1.3200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="1.3300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsOfDividends" order="1.3400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" order="1.3500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1.3600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" order="1.3700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" order="1.3800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" order="1.3900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" order="1.4000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetIncomeLoss" order="1.4100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1.4200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" order="1.4300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" xlink:label="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="us-gaap_BalanceSheetLocationAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="us-gaap_BalanceSheetLocationDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="us-gaap_BalanceSheetLocationDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashFlowHedgingMember" xlink:label="us-gaap_CashFlowHedgingMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeByNatureAxis" xlink:label="us-gaap_DerivativeByNatureAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="us-gaap_DerivativeContractTypeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="us-gaap_DerivativeContractTypeDomain_2"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DerivativeEffectiveDateMonthAndYear" xlink:label="lcut_DerivativeEffectiveDateMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral" xlink:label="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral" xlink:label="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="us-gaap_DerivativeInstrumentRiskAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" xlink:label="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeMaturityDates" xlink:label="us-gaap_DerivativeMaturityDates"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeNameDomain" xlink:label="us-gaap_DerivativeNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeNameDomain" xlink:label="us-gaap_DerivativeNameDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_DerivativeNotionalAmount" xlink:label="invest_DerivativeNotionalAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="us-gaap_FairValueInputsLevel2Member"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ForeignExchangeContractMember" xlink:label="us-gaap_ForeignExchangeContractMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_HedgingRelationshipDomain" xlink:label="us-gaap_HedgingRelationshipDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_HedgingRelationshipDomain" xlink:label="us-gaap_HedgingRelationshipDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="us-gaap_IncomeStatementLocationDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_InterestRateSwapAgreementsMember" xlink:label="lcut_InterestRateSwapAgreementsMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember" xlink:label="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherLongTermLiabilitiesMember" xlink:label="lcut_OtherLongTermLiabilitiesMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PercentageOfAnnualNetSales" xlink:label="lcut_PercentageOfAnnualNetSales"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShippingAndHandlingRevenue" xlink:label="us-gaap_ShippingAndHandlingRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="lcut_OtherLongTermLiabilitiesMember" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" order="1.1800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember" order="1.1900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DerivativeByNatureAxis" xlink:to="us-gaap_DerivativeNameDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DerivativeByNatureAxis" xlink:to="us-gaap_DerivativeNameDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DerivativeContractTypeDomain" xlink:to="us-gaap_ForeignExchangeContractMember" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeContractTypeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeContractTypeDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" xlink:to="us-gaap_HedgingRelationshipDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" xlink:to="us-gaap_HedgingRelationshipDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DerivativeNameDomain" xlink:to="lcut_InterestRateSwapAgreementsMember" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel2Member" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_HedgingRelationshipDomain" xlink:to="us-gaap_CashFlowHedgingMember" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesMember" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="lcut_ScheduleOfSignificantAccountingPoliciesTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="lcut_PercentageOfAnnualNetSales" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_ShippingAndHandlingRevenue" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="invest_DerivativeNotionalAmount" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="lcut_DerivativeEffectiveDateMonthAndYear" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeMaturityDates" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeGainLossOnDerivativeNet" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_RestructuringCharges" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_DerivativeByNatureAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" order="4.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_BalanceSheetLocationAxis" order="5.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_DerivativeInstrumentRiskAxis" order="6.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="7.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryCurrentTable" xlink:label="us-gaap_InventoryCurrentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryLineItems" xlink:label="us-gaap_InventoryLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryCurrentTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_FIFOInventoryAmount" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired" xlink:label="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" xlink:label="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInterestExpenseAndOther" xlink:label="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense" xlink:label="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" xlink:label="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual" xlink:label="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual" xlink:label="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfSalesMember" xlink:label="us-gaap_CostOfSalesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate" xlink:label="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanBenefitObligation" xlink:label="us-gaap_DefinedBenefitPlanBenefitObligation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:label="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1" xlink:label="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="us-gaap_IncomeStatementLocationDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="us-gaap_IncomeStatementLocationDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherAcquisitionsMember" xlink:label="lcut_OtherAcquisitionsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PaymentsToAcquireBusinesses" xlink:label="lcut_PaymentsToAcquireBusinesses"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SettlementPayment" xlink:label="lcut_SettlementPayment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain_2"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.2000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_OtherAcquisitionsMember" order="1.2300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_PaymentsToAcquireBusinesses" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanBenefitObligation" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_SettlementPayment" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense" order="1.1800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross" order="1.1900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_CostOfSalesMember" order="1.2200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="4.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="1.2100" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" xlink:label="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" xlink:label="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationConsiderationTransferred1" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="2.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="dei_LegalEntityAxis" order="2.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" xlink:label="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:label="lcut_BusinessAcquisitionProFormaInformationLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInformationTable" xlink:label="lcut_BusinessAcquisitionProFormaInformationTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" xlink:label="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="lcut_BusinessAcquisitionProFormaInformationTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_BusinessAcquisitionProFormaInformationTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="us-gaap_DueFromRelatedPartiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="us-gaap_EquityMethodInvesteeNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="us-gaap_EquityMethodInvesteeNameDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentAggregateCost" xlink:label="us-gaap_EquityMethodInvestmentAggregateCost"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestments" xlink:label="us-gaap_EquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" xlink:label="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrandVentureHoldingsLimitedMember" xlink:label="lcut_GrandVentureHoldingsLimitedMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrupoVasconiaSabMember" xlink:label="lcut_GrupoVasconiaSabMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GsInternacionalSaMember" xlink:label="lcut_GsInternacionalSaMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_HousewaresCorporationOfAsiaLimitedMember" xlink:label="lcut_HousewaresCorporationOfAsiaLimitedMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" xlink:label="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentAxis" xlink:label="invest_InvestmentAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentDomain" xlink:label="invest_InvestmentDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentDomain" xlink:label="invest_InvestmentDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsFairValueDisclosure" xlink:label="us-gaap_InvestmentsFairValueDisclosure"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_TransactionTwoMember" xlink:label="lcut_TransactionTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GrupoVasconiaSabMember" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_HousewaresCorporationOfAsiaLimitedMember" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GsInternacionalSaMember" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GrandVentureHoldingsLimitedMember" order="1.1800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="invest_InvestmentAxis" xlink:to="invest_InvestmentDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="invest_InvestmentAxis" xlink:to="invest_InvestmentDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="invest_InvestmentDomain" xlink:to="lcut_TransactionTwoMember" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="us-gaap_EquityMethodInvesteeNameDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="us-gaap_EquityMethodInvesteeNameDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_ForeignCurrencyExchangeRateTranslation1" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_DueFromRelatedPartiesCurrent" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_InvestmentsFairValueDisclosure" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestments" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestmentAggregateCost" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="invest_InvestmentAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_RangeAxis" order="4.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="us-gaap_EquityMethodInvesteeNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrupoVasconiaSabMember" xlink:label="lcut_GrupoVasconiaSabMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GrupoVasconiaSabMember" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="us-gaap_EquityMethodInvesteeNameDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_SalesRevenueNet" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_GrossProfit" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="2.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CustomerRelationshipsMember" xlink:label="us-gaap_CustomerRelationshipsMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillGross" xlink:label="us-gaap_GoodwillGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" xlink:label="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedTradeNames" xlink:label="us-gaap_IndefiniteLivedTradeNames"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNamesGross" xlink:label="lcut_IndefiniteLivedTradeNamesGross"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsGross" xlink:label="lcut_IntangibleAssetsGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_LicenseMember" xlink:label="lcut_LicenseMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherIntangibleAssetsMember" xlink:label="us-gaap_OtherIntangibleAssetsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TradeNamesMember" xlink:label="us-gaap_TradeNamesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="lcut_LicenseMember" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_TradeNamesMember" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_CustomerRelationshipsMember" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_OtherIntangibleAssetsMember" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_GoodwillGross" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_Goodwill" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefiniteLivedTradeNamesGross" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_IndefiniteLivedTradeNames" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IntangibleAssetsGross" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="2.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FinitelivedIntangibleAssetsAcquired1" xlink:label="us-gaap_FinitelivedIntangibleAssetsAcquired1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAcquiredDuringPeriod" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsAndGoodwillLineItems" xlink:label="lcut_IntangibleAssetsAndGoodwillLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsAndGoodwillTable" xlink:label="lcut_IntangibleAssetsAndGoodwillTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="lcut_IntangibleAssetsAndGoodwillTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_GoodwillAcquiredDuringPeriod" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_FinitelivedIntangibleAssetsAcquired1" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_IntangibleAssetsAndGoodwillTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DiscountedCashFlowsValuationTechniqueMember" xlink:label="lcut_DiscountedCashFlowsValuationTechniqueMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="us-gaap_FairValueInputsLevel3Member"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TradeNamesMember" xlink:label="us-gaap_TradeNamesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationTechniqueAxis" xlink:label="us-gaap_ValuationTechniqueAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationTechniqueDomain" xlink:label="us-gaap_ValuationTechniqueDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationTechniqueDomain" xlink:label="us-gaap_ValuationTechniqueDomain_2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel3Member" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_TradeNamesMember" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_ValuationTechniqueAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="4.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" order="5.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_RangeAxis" order="6.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ValuationTechniqueAxis" xlink:to="us-gaap_ValuationTechniqueDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ValuationTechniqueAxis" xlink:to="us-gaap_ValuationTechniqueDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ValuationTechniqueDomain" xlink:to="lcut_DiscountedCashFlowsValuationTechniqueMember" order="1.0900" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AbrBasedLoansMember" xlink:label="lcut_AbrBasedLoansMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AlternateBaseRateMember" xlink:label="lcut_AlternateBaseRateMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AmendedAndRestatedCreditFacilityMember" xlink:label="lcut_AmendedAndRestatedCreditFacilityMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ChangeInIncrementsInLeverageRatio" xlink:label="lcut_ChangeInIncrementsInLeverageRatio"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="us-gaap_CreditFacilityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="us-gaap_CreditFacilityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="us-gaap_CreditFacilityDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentInterestInAdditionToLibor" xlink:label="lcut_DebtInstrumentInterestInAdditionToLibor"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="us-gaap_DebtInstrumentLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" xlink:label="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentsMaturityDateMonthAndYear" xlink:label="lcut_DebtInstrumentsMaturityDateMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="us-gaap_DebtInstrumentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EurocurrencyRateMember" xlink:label="lcut_EurocurrencyRateMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EurodollarMember" xlink:label="us-gaap_EurodollarMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_FixedChargesCoverageRatioMinimum" xlink:label="lcut_FixedChargesCoverageRatioMinimum"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_HsbcFacilityMember" xlink:label="lcut_HsbcFacilityMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition" xlink:label="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="us-gaap_LettersOfCreditOutstandingAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityCovenantTerms" xlink:label="us-gaap_LineOfCreditFacilityCovenantTerms"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:label="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="us-gaap_LongtermDebtTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="us-gaap_LongtermDebtTypeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="us-gaap_LongtermDebtTypeDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" xlink:label="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_MultiCurrencyLineOfCreditMember" xlink:label="lcut_MultiCurrencyLineOfCreditMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" xlink:label="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevolvingCreditFacilityMember" xlink:label="us-gaap_RevolvingCreditFacilityMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioFiveMember" xlink:label="lcut_ScenarioFiveMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioFourMember" xlink:label="lcut_ScenarioFourMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioSevenMember" xlink:label="lcut_ScenarioSevenMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioSixMember" xlink:label="lcut_ScenarioSixMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="us-gaap_ScenarioUnspecifiedDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="us-gaap_ScenarioUnspecifiedDomain_2"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SecondAmendedAndRestatedCreditAgreementMember" xlink:label="lcut_SecondAmendedAndRestatedCreditAgreementMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredDebt" xlink:label="us-gaap_SecuredDebt"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SeniorLeverageRatio" xlink:label="lcut_SeniorLeverageRatio"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="us-gaap_StatementScenarioAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_TermLoanMember" xlink:label="lcut_TermLoanMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_VariableRateAxis" xlink:label="us-gaap_VariableRateAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="us-gaap_VariableRateDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="us-gaap_VariableRateDomain_2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="us-gaap_RevolvingCreditFacilityMember" order="1.2300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="lcut_TermLoanMember" order="1.3000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="lcut_HsbcFacilityMember" order="1.3500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_DebtInstrumentsMaturityDateMonthAndYear" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_SecuredDebt" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_DebtInstrumentInterestInAdditionToLibor" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LettersOfCreditOutstandingAmount" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCredit" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityCovenantTerms" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_FixedChargesCoverageRatioMinimum" order="1.1800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_SeniorLeverageRatio" order="1.1900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_ChangeInIncrementsInLeverageRatio" order="1.2000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition" order="1.2100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_CreditFacilityAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_VariableRateAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="4.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_RangeAxis" order="5.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_StatementScenarioAxis" order="6.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="lcut_SecondAmendedAndRestatedCreditAgreementMember" order="1.2200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="lcut_MultiCurrencyLineOfCreditMember" order="1.2700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="lcut_AmendedAndRestatedCreditFacilityMember" order="1.3200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.2500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.2800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioFourMember" order="1.2600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioSevenMember" order="1.3100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioFiveMember" order="1.3400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioSixMember" order="1.3700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_VariableRateAxis" xlink:to="us-gaap_VariableRateDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_VariableRateAxis" xlink:to="us-gaap_VariableRateDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_VariableRateDomain" xlink:to="lcut_AlternateBaseRateMember" order="1.2400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_VariableRateDomain" xlink:to="us-gaap_EurodollarMember" order="1.2900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_VariableRateDomain" xlink:to="lcut_AbrBasedLoansMember" order="1.3300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_VariableRateDomain" xlink:to="lcut_EurocurrencyRateMember" order="1.3600" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="1.2000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="1.2100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="1.1600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" order="1.1700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="1.1900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="1.2200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" order="1.2300" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="us-gaap_RestrictedStockMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_AwardTypeAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensation" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_RestrictedStockMember" order="1.1200" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DilutiveSecuritiesAbstract" xlink:label="us-gaap_DilutiveSecuritiesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EarningsPerShareDisclosureLineItems" xlink:label="lcut_EarningsPerShareDisclosureLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EarningsPerShareDisclosureTable" xlink:label="lcut_EarningsPerShareDisclosureTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DilutiveSecuritiesAbstract" xlink:to="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DilutiveSecuritiesAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="lcut_EarningsPerShareDisclosureTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_DilutiveSecuritiesAbstract" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_EarningsPerShareBasic" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_EarningsPerShareDisclosureTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDilutedLineItems" xlink:label="us-gaap_EarningsPerShareDilutedLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:label="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockOptionMember" xlink:label="us-gaap_StockOptionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_StockOptionMember" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_EarningsPerShareDilutedLineItems" xlink:to="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareDilutedLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="2.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="us-gaap_DomesticCountryMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="us-gaap_IncomeTaxAuthorityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="us-gaap_IncomeTaxAuthorityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="us-gaap_IncomeTaxAuthorityDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationDescription" xlink:label="us-gaap_IncomeTaxExaminationDescription"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationLineItems" xlink:label="us-gaap_IncomeTaxExaminationLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationTable" xlink:label="us-gaap_IncomeTaxExaminationTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationYearUnderExamination" xlink:label="us-gaap_IncomeTaxExaminationYearUnderExamination"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilityForUncertainTaxPositionsCurrent" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" xlink:label="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="us-gaap_DomesticCountryMember" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_IncomeTaxExaminationTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_LiabilityForUncertainTaxPositionsCurrent" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_IncomeTaxExaminationDescription" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_IncomeTaxExaminationYearUnderExamination" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="us-gaap_IncomeTaxAuthorityAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="us-gaap_RangeAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.0800" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NumberOfReportableSegments" xlink:label="us-gaap_NumberOfReportableSegments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_NumberOfReportableSegments" order="1.0200" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConsolidationItemsAxis" xlink:label="us-gaap_ConsolidationItemsAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConsolidationItemsDomain" xlink:label="us-gaap_ConsolidationItemsDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConsolidationItemsDomain" xlink:label="us-gaap_ConsolidationItemsDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CorporateNonSegmentMember" xlink:label="us-gaap_CorporateNonSegmentMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DomesticWholesaleMember" xlink:label="lcut_DomesticWholesaleMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_InternationalOperationsMember" xlink:label="lcut_InternationalOperationsMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingSegmentsMember" xlink:label="us-gaap_OperatingSegmentsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_RetailMember" xlink:label="lcut_RetailMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentOperatingActivitiesDomain" xlink:label="us-gaap_SegmentOperatingActivitiesDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentOperatingActivitiesDomain" xlink:label="us-gaap_SegmentOperatingActivitiesDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:label="us-gaap_StatementOperatingActivitiesSegmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ConsolidationItemsAxis" xlink:to="us-gaap_ConsolidationItemsDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ConsolidationItemsAxis" xlink:to="us-gaap_ConsolidationItemsDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConsolidationItemsDomain" xlink:to="us-gaap_OperatingSegmentsMember" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConsolidationItemsDomain" xlink:to="us-gaap_CorporateNonSegmentMember" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ConsolidationItemsAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_StatementOperatingActivitiesSegmentAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentOperatingActivitiesDomain" xlink:to="lcut_DomesticWholesaleMember" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentOperatingActivitiesDomain" xlink:to="lcut_InternationalOperationsMember" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentOperatingActivitiesDomain" xlink:to="lcut_RetailMember" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SalesRevenueNet" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_DepreciationAndAmortization" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_Assets" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:to="us-gaap_SegmentOperatingActivitiesDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:to="us-gaap_SegmentOperatingActivitiesDomain_2" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockDividendsPerShareDeclared" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendDeclaredLineItems" xlink:label="lcut_DividendDeclaredLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendDeclaredTable" xlink:label="lcut_DividendDeclaredTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentOneMember" xlink:label="lcut_DividendPaymentOneMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentThreeMember" xlink:label="lcut_DividendPaymentThreeMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentTwoMember" xlink:label="lcut_DividendPaymentTwoMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsAxis" xlink:label="us-gaap_DividendsAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsDomain" xlink:label="us-gaap_DividendsDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsDomain" xlink:label="us-gaap_DividendsDomain_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="lcut_DividendDeclaredTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_CommonStockDividendsPerShareDeclared" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_DividendPayableDateToBePaidDayMonthAndYear" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_DividendDeclaredTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_DividendDeclaredTable" xlink:to="us-gaap_DividendsAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DividendsAxis" xlink:to="us-gaap_DividendsDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DividendsAxis" xlink:to="us-gaap_DividendsDomain_2" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DividendsDomain" xlink:to="lcut_DividendPaymentOneMember" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DividendsDomain" xlink:to="lcut_DividendPaymentTwoMember" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DividendsDomain" xlink:to="lcut_DividendPaymentThreeMember" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockDividendsPerShareDeclared" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableCurrent" xlink:label="us-gaap_DividendsPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherLineItems" xlink:label="lcut_OtherLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherTable" xlink:label="lcut_OtherTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchaseProgramAuthorizedAmount1" xlink:label="us-gaap_StockRepurchaseProgramAuthorizedAmount1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_OtherLineItems" xlink:to="lcut_OtherTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_PaymentsOfDividends" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendsPayableCurrent" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendPayableDateToBePaidDayMonthAndYear" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_CommonStockDividendsPerShareDeclared" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_StockRepurchaseProgramAuthorizedAmount1" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_OtherTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_OtherTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="2.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_OtherTable" xlink:to="us-gaap_RangeAxis" order="3.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="1.1100" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ForeignCurrencyTranslationAdjustment" xlink:label="lcut_ForeignCurrencyTranslationAdjustment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxesPaid" xlink:label="us-gaap_IncomeTaxesPaid"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestPaid" xlink:label="us-gaap_InterestPaid"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:label="lcut_ScheduleOfCashFlowSupplementalLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfCashFlowSupplementalTable" xlink:label="lcut_ScheduleOfCashFlowSupplementalTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="lcut_ForeignCurrencyTranslationAdjustment" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:to="lcut_ScheduleOfCashFlowSupplementalTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="lcut_ScheduleOfCashFlowSupplementalTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_InterestPaid" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="1.0300" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" order="1.1300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" order="1.1400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" order="1.1500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="1.1200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax" order="1.0200" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="us-gaap_CostOfSalesPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:label="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="us-gaap_DerivativesPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DistributionPolicyTextBlock" xlink:label="lcut_DistributionPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="us-gaap_InventoryPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SelfInsuranceReservePolicyTextBlock" xlink:label="us-gaap_SelfInsuranceReservePolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostOfSalesPolicyTextBlock" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_DistributionPolicyTextBlock" order="1.0500" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_InventoryPolicyTextBlock" order="1.0600" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="1.0700" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DerivativesPolicyTextBlock" order="1.0800" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SelfInsuranceReservePolicyTextBlock" order="1.0900" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" order="1.1000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="1.1100" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EquityMethodInvestmentsDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" xlink:label="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsTableTextBlock" xlink:label="lcut_ScheduleOfIntangibleAssetsTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_ScheduleOfIntangibleAssetsTableTextBlock" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="us-gaap_EarningsPerShareTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalFinancialInformationDisclosureTextBlock" xlink:label="us-gaap_AdditionalFinancialInformationDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdditionalFinancialInformationDisclosureTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsDeclaredTableTextBlock" xlink:label="us-gaap_DividendsDeclaredTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:label="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="100.0000" xbrldt:closed="true" xbrldt:contextElement="segment" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DividendsDeclaredTableTextBlock" order="1.0200" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="1.0300" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" order="1.0400" priority="2" use="optional"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" priority="2" use="optional"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>9
<FILENAME>lcut-20140930_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- RR Donnelley Xcelerate Taxonomy Labels Linkbase, based on XBRL 2.1  http://www.edgar-online.com/ -->
<!-- Version: 6.21.3 -->
<!-- Round: 8 -->
<!-- Creation date: 2014-11-08T00:58:29Z -->
<!-- Copyright (c) 2005-2013 R.R. Donnelley & Sons Company All Rights Reserved. -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AbrBasedLoansMember" xlink:label="lcut_AbrBasedLoansMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_AbrBasedLoansMember_lbl" xml:lang="en-US" id="id_4139311_924048_3_1">Abr Based Loans [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_AbrBasedLoansMember_lbl" xml:lang="en-US" id="id_4139311_924048_1_1">Abr Based Loans [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_AbrBasedLoansMember_lbl" xml:lang="en-US" id="id_4139311_924048_2_1">Alternate Base Rate Spread</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_AbrBasedLoansMember" xlink:to="lcut_AbrBasedLoansMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US" id="id_4139311_908394_1_1">Accounting Policies [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US" id="id_4139311_908394_2_1">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US" id="id_4139311_914481_1_1">Accounts Payable, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US" id="id_4139311_914481_2_1">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US" id="id_4139311_919788_1_1">Accounts Receivable, Net, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US" id="id_4139311_919788_2_1">Accounts receivable, less allowances of $6,983 at September 30, 2014 and $5,209 at December 31, 2013</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="us-gaap_AccruedIncomeTaxesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedIncomeTaxesCurrent_lbl" xml:lang="en-US" id="id_4139311_914040_1_1">Accrued Income Taxes, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedIncomeTaxesCurrent_lbl" xml:lang="en-US" id="id_4139311_914040_2_1">Income taxes payable (Note H)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" xlink:label="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember_lbl" xml:lang="en-US" id="id_4139311_988054_3_1">Accrued Liabilities and Other Long-Term Liabilities [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember_lbl" xml:lang="en-US" id="id_4139311_988054_1_1">Accrued Liabilities and Other Long-Term Liabilities [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember_lbl" xml:lang="en-US" id="id_4139311_988054_2_1">Accrued Expenses and Other Long-Term Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" xlink:to="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US" id="id_4139311_914910_1_1">Accrued Liabilities, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US" id="id_4139311_914910_2_1">Accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913549_1_1">Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913549_4_1">Balance at end of period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913549_5_1">Balance at beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US" id="id_4139311_919789_1_1">Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US" id="id_4139311_919789_16_1">Balance at end of period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US" id="id_4139311_919789_17_1">Balance at beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_916711_1_1">Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_916711_4_1">Balance at end of period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_916711_5_1">Balance at beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xml:lang="en-US" id="id_4139311_903423_1_1">Accumulated Other Comprehensive Income (Loss) [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xml:lang="en-US" id="id_4139311_903423_2_1">Accumulated Other Comprehensive Income (Loss) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US" id="id_4139311_914476_1_1">Accumulated Other Comprehensive Income (Loss), Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US" id="id_4139311_914476_2_1">Accumulated other comprehensive loss (Note K)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US" id="id_4139311_914476_6_1">Total accumulated other comprehensive loss at end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xml:lang="en-US" id="id_4139311_910071_1_1">Accumulated Other Comprehensive Income (Loss) [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xml:lang="en-US" id="id_4139311_910071_2_1">Accumulated Other Comprehensive Income (Loss) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US" id="id_4139311_903428_1_1">Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US" id="id_4139311_903428_2_1">Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:to="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalFinancialInformationDisclosureTextBlock" xlink:label="us-gaap_AdditionalFinancialInformationDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalFinancialInformationDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_910065_1_1">Additional Financial Information Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalFinancialInformationDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_910065_2_1">OTHER</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalFinancialInformationDisclosureTextBlock" xlink:to="us-gaap_AdditionalFinancialInformationDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US" id="id_4139311_915364_1_1">Additional Paid in Capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US" id="id_4139311_915364_2_1">Paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US" id="id_4139311_910073_1_1">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US" id="id_4139311_910073_2_1">Adjustments to reconcile net loss to net cash (used in) provided by operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US" id="id_4139311_916692_1_1">Allowance for Doubtful Accounts Receivable, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US" id="id_4139311_916692_2_1">Accounts receivable, allowances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AlternateBaseRateMember" xlink:label="lcut_AlternateBaseRateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_AlternateBaseRateMember_lbl" xml:lang="en-US" id="id_4139311_941550_3_1">Alternate Base Rate [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_AlternateBaseRateMember_lbl" xml:lang="en-US" id="id_4139311_941550_1_1">Alternate Base Rate [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_AlternateBaseRateMember_lbl" xml:lang="en-US" id="id_4139311_941550_2_1">Alternate Base Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_AlternateBaseRateMember" xlink:to="lcut_AlternateBaseRateMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AmendedAndRestatedCreditFacilityMember" xlink:label="lcut_AmendedAndRestatedCreditFacilityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_AmendedAndRestatedCreditFacilityMember_lbl" xml:lang="en-US" id="id_4139311_1036439_3_1">Amended And Restated Credit Facility [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_AmendedAndRestatedCreditFacilityMember_lbl" xml:lang="en-US" id="id_4139311_1036439_1_1">Amended And Restated Credit Facility [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_AmendedAndRestatedCreditFacilityMember_lbl" xml:lang="en-US" id="id_4139311_1036439_2_1">Amended And Restated Credit Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_AmendedAndRestatedCreditFacilityMember" xlink:to="lcut_AmendedAndRestatedCreditFacilityMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US" id="id_4139311_908015_1_1">Amendment Flag</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US" id="id_4139311_908015_2_1">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfFinancingCosts" xlink:label="us-gaap_AmortizationOfFinancingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfFinancingCosts_lbl" xml:lang="en-US" id="id_4139311_917248_1_1">Amortization of Financing Costs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AmortizationOfFinancingCosts_lbl" xml:lang="en-US" id="id_4139311_917248_2_1">Amortization of financing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCosts" xlink:to="us-gaap_AmortizationOfFinancingCosts_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US" id="id_4139311_917753_1_1">Amortization of Intangible Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US" id="id_4139311_917753_14_1">Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US" id="id_4139311_911674_1_1">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US" id="id_4139311_911674_2_1">Antidilutive Securities Excluded from Computation of Diluted Income (Loss) Per Common Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US" id="id_4139311_900196_1_1">Antidilutive Securities [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US" id="id_4139311_900196_2_1">Antidilutive Securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_lbl" xml:lang="en-US" id="id_4139311_900197_1_1">Antidilutive Securities, Name [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_lbl" xml:lang="en-US" id="id_4139311_900197_2_1">Antidilutive Securities, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US" id="id_4139311_919302_1_1">Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US" id="id_4139311_919302_2_1">Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US" id="id_4139311_919302_6_1">TOTAL ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US" id="id_4139311_905177_1_1">Assets [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US" id="id_4139311_905177_2_1">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US" id="id_4139311_920321_1_1">Assets, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US" id="id_4139311_920321_6_1">TOTAL CURRENT ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US" id="id_4139311_908430_1_1">Assets, Current [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US" id="id_4139311_908430_2_1">CURRENT ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US" id="id_4139311_901822_1_1">Award Type [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US" id="id_4139311_901822_2_1">Award Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="us-gaap_BalanceSheetLocationAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BalanceSheetLocationAxis_lbl" xml:lang="en-US" id="id_4139311_910113_1_1">Balance Sheet Location [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BalanceSheetLocationAxis_lbl" xml:lang="en-US" id="id_4139311_910113_2_1">Balance Sheet Location [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="us-gaap_BalanceSheetLocationDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BalanceSheetLocationDomain_lbl" xml:lang="en-US" id="id_4139311_903478_1_1">Balance Sheet Location [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BalanceSheetLocationDomain_lbl" xml:lang="en-US" id="id_4139311_903478_2_1">Balance Sheet Location [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="us-gaap_BalanceSheetLocationDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_900223_1_1">Basis of Accounting, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_900223_2_1">Basis of presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US" id="id_4139311_901831_1_1">Basis of Presentation and Significant Accounting Policies [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US" id="id_4139311_901831_2_1">BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain_lbl" xml:lang="en-US" id="id_4139311_900239_1_1">Business Acquisition, Acquiree [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain_lbl" xml:lang="en-US" id="id_4139311_900239_2_1">Business Acquisition, Acquiree [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US" id="id_4139311_908469_1_1">Business Acquisition [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US" id="id_4139311_908469_2_1">Business Acquisition [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" xlink:label="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue_lbl" xml:lang="en-US" id="id_4139311_967717_3_1">Business Acquisition Contingent Consideration Liabilities At Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue_lbl" xml:lang="en-US" id="id_4139311_967717_1_1">Business Acquisition Contingent Consideration Liabilities At Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue_lbl" xml:lang="en-US" id="id_4139311_967717_2_1">Value of contingent consideration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" xlink:to="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_lbl" xml:lang="en-US" id="id_4139311_906859_1_1">Business Acquisition, Equity Interest Issued or Issuable, Number of Shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_lbl" xml:lang="en-US" id="id_4139311_906859_2_1">Business acquisition, issuance of common stock shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:to="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionLineItems_lbl" xml:lang="en-US" id="id_4139311_908471_1_1">Business Acquisition [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionLineItems_lbl" xml:lang="en-US" id="id_4139311_908471_2_1">Business Acquisition [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessAcquisitionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired" xlink:label="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired_lbl" xml:lang="en-US" id="id_4139311_934859_3_1">Business Acquisition, Percentage of Equity Interests Acquired</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired_lbl" xml:lang="en-US" id="id_4139311_934859_1_1">Business Acquisition, Percentage of Equity Interests Acquired</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired_lbl" xml:lang="en-US" id="id_4139311_934859_2_1">Percentage of equity interests acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired" xlink:to="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" xlink:label="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets_lbl" xml:lang="en-US" id="id_4139311_1006356_3_1">Business Acquisition Pro Forma Adjustment Amortization Expense Intangible Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets_lbl" xml:lang="en-US" id="id_4139311_1006356_1_1">Business Acquisition Pro Forma Adjustment Amortization Expense Intangible Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets_lbl" xml:lang="en-US" id="id_4139311_1006356_2_1">Amortization of intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" xlink:to="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_lbl" xml:lang="en-US" id="id_4139311_910126_1_1">Business Acquisition, Pro Forma Earnings Per Share, Basic</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_lbl" xml:lang="en-US" id="id_4139311_910126_2_1">Basic earnings (loss) per common share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_lbl" xml:lang="en-US" id="id_4139311_905206_1_1">Business Acquisition, Pro Forma Earnings Per Share, Diluted</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_lbl" xml:lang="en-US" id="id_4139311_905206_2_1">Diluted earnings (loss) per common share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:label="lcut_BusinessAcquisitionProFormaInformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionProFormaInformationLineItems_lbl" xml:lang="en-US" id="id_4139311_1060597_3_1">Business Acquisition, Pro Forma Information [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionProFormaInformationLineItems_lbl" xml:lang="en-US" id="id_4139311_1060597_1_1">Business Acquisition, Pro Forma Information [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionProFormaInformationLineItems_lbl" xml:lang="en-US" id="id_4139311_1060597_2_1">Business Acquisition, Pro Forma Information [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="lcut_BusinessAcquisitionProFormaInformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInformationTable" xlink:label="lcut_BusinessAcquisitionProFormaInformationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionProFormaInformationTable_lbl" xml:lang="en-US" id="id_4139311_987715_3_1">Business Acquisition, Pro Forma Information [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionProFormaInformationTable_lbl" xml:lang="en-US" id="id_4139311_987715_1_1">Business Acquisition, Pro Forma Information [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionProFormaInformationTable_lbl" xml:lang="en-US" id="id_4139311_987715_2_1">Business Acquisition, Pro Forma Information [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionProFormaInformationTable" xlink:to="lcut_BusinessAcquisitionProFormaInformationTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xml:lang="en-US" id="id_4139311_906863_1_1">Business Acquisition, Pro Forma Information [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xml:lang="en-US" id="id_4139311_906863_2_1">Unaudited Pro Forma Include the Historical Statement of Operation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:to="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInterestExpenseAndOther" xlink:label="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther_lbl" xml:lang="en-US" id="id_4139311_963482_3_1">Business Acquisition Pro Forma Interest Expense And Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther_lbl" xml:lang="en-US" id="id_4139311_963482_1_1">Business Acquisition Pro Forma Interest Expense And Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther_lbl" xml:lang="en-US" id="id_4139311_963482_2_1">Interest Expense and Debt Issuance Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther" xlink:to="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" xlink:label="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US" id="id_4139311_956416_3_1">The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized and goodwill.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US" id="id_4139311_956416_1_1">Business Acquisition, Purchase Price Allocation, Intangible Assets and Goodwill</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US" id="id_4139311_956416_2_1">Goodwill and other intangibles</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" xlink:to="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense" xlink:label="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense_lbl" xml:lang="en-US" id="id_4139311_979521_3_1">Business Acquisitions Pro Forma Additional Compensation Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense_lbl" xml:lang="en-US" id="id_4139311_979521_1_1">Business Acquisitions Pro Forma Additional Compensation Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense_lbl" xml:lang="en-US" id="id_4139311_979521_2_1">Adjustment to compensation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense" xlink:to="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" xlink:label="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_1055804_3_1">Business Acquisitions, Pro Forma, Income (Loss) from Continuing Operations Before Income Taxes, Minority Interests and Income (Loss) from Equity Method Investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_1055804_1_1">Business Acquisitions, Pro Forma, Income (Loss) from Continuing Operations Before Income Taxes, Minority Interests and Income (Loss) from Equity Method Investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_1055804_2_1">Income (loss) before income taxes and equity in earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" xlink:to="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_915332_1_1">Business Acquisition, Pro Forma Net Income (Loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_915332_2_1">Net income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:to="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl" xml:lang="en-US" id="id_4139311_916680_1_1">Business Acquisition, Pro Forma Revenue</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl" xml:lang="en-US" id="id_4139311_916680_2_1">Net Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1_lbl" xml:lang="en-US" id="id_4139311_915333_1_1">Business Combination, Consideration Transferred</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1_lbl" xml:lang="en-US" id="id_4139311_915333_6_1">Total purchase price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="us-gaap_BusinessCombinationConsiderationTransferred1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_lbl" xml:lang="en-US" id="id_4139311_916195_1_1">Business Combination, Consideration Transferred, Equity Interests Issued and Issuable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_lbl" xml:lang="en-US" id="id_4139311_916195_2_1">Share consideration issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" xlink:to="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" xlink:label="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment_lbl" xml:lang="en-US" id="id_4139311_991953_3_1">Business Combination, Consideration Transferred, Equity Interests Issued and Issuable Before Market Value Adjustment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment_lbl" xml:lang="en-US" id="id_4139311_991953_1_1">Business Combination, Consideration Transferred, Equity Interests Issued and Issuable Before Market Value Adjustment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment_lbl" xml:lang="en-US" id="id_4139311_991953_2_1">Business acquisition, common stock value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" xlink:to="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh_lbl" xml:lang="en-US" id="id_4139311_914452_1_1">Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh_lbl" xml:lang="en-US" id="id_4139311_914452_2_1">Business acquisition, contingent cash consideration payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_908481_1_1">Business Combination Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_908481_2_1">ACQUISITIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual" xlink:label="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual_lbl" xml:lang="en-US" id="id_4139311_915778_1_1">Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual_lbl" xml:lang="en-US" id="id_4139311_915778_2_1">Income from operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual" xlink:to="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual" xlink:label="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_lbl" xml:lang="en-US" id="id_4139311_916677_1_1">Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_lbl" xml:lang="en-US" id="id_4139311_916677_2_1">Net Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual" xlink:to="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_lbl" xml:lang="en-US" id="id_4139311_913993_1_1">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_lbl" xml:lang="en-US" id="id_4139311_913993_2_1">Elimination of acquisition costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:to="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_lbl" xml:lang="en-US" id="id_4139311_919330_1_1">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_lbl" xml:lang="en-US" id="id_4139311_919330_2_1">Business combination increase in fair value of inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:to="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" xlink:label="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital_lbl" xml:lang="en-US" id="id_4139311_1082366_3_1">Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Adjustments To Working Capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital_lbl" xml:lang="en-US" id="id_4139311_1082366_1_1">Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Adjustments To Working Capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital_lbl" xml:lang="en-US" id="id_4139311_1082366_14_1">Working capital adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" xlink:to="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xml:lang="en-US" id="id_4139311_919333_1_1">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xml:lang="en-US" id="id_4139311_919333_2_1">Other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_lbl" xml:lang="en-US" id="id_4139311_918305_1_1">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_lbl" xml:lang="en-US" id="id_4139311_918305_2_1">Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_lbl" xml:lang="en-US" id="id_4139311_913994_1_1">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_lbl" xml:lang="en-US" id="id_4139311_913994_14_1">Other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_lbl" xml:lang="en-US" id="id_4139311_913995_1_1">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_lbl" xml:lang="en-US" id="id_4139311_913995_14_1">Deferred income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_lbl" xml:lang="en-US" id="id_4139311_916763_1_1">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_lbl" xml:lang="en-US" id="id_4139311_916763_2_1">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_lbl" xml:lang="en-US" id="id_4139311_917787_1_1">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_lbl" xml:lang="en-US" id="id_4139311_917787_6_1">Total allocated value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationsAbstract_lbl" xml:lang="en-US" id="id_4139311_908487_1_1">Business Combinations [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationsAbstract_lbl" xml:lang="en-US" id="id_4139311_908487_2_1">Business Combinations [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US" id="id_4139311_916771_1_1">Cash and Cash Equivalents, at Carrying Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US" id="id_4139311_916771_4_1">CASH AND CASH EQUIVALENTS AT END OF PERIOD</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US" id="id_4139311_916771_5_1">Cash and cash equivalents at beginning of period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US" id="id_4139311_916771_2_1">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US" id="id_4139311_917799_1_1">Cash and Cash Equivalents, Period Increase (Decrease)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US" id="id_4139311_917799_6_1">INCREASE IN CASH AND CASH EQUIVALENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashFlowHedgingMember" xlink:label="us-gaap_CashFlowHedgingMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowHedgingMember_lbl" xml:lang="en-US" id="id_4139311_901886_1_1">Cash Flow Hedging [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashFlowHedgingMember_lbl" xml:lang="en-US" id="id_4139311_901886_2_1">Cash Flow Hedging</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowHedgingMember" xlink:to="us-gaap_CashFlowHedgingMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ChangeInIncrementsInLeverageRatio" xlink:label="lcut_ChangeInIncrementsInLeverageRatio"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ChangeInIncrementsInLeverageRatio_lbl" xml:lang="en-US" id="id_4139311_1041435_3_1">Change In Increments In Leverage Ratio</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ChangeInIncrementsInLeverageRatio_lbl" xml:lang="en-US" id="id_4139311_1041435_1_1">Change In Increments In Leverage Ratio</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ChangeInIncrementsInLeverageRatio_lbl" xml:lang="en-US" id="id_4139311_1041435_2_1">Increase in senior leverage ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ChangeInIncrementsInLeverageRatio" xlink:to="lcut_ChangeInIncrementsInLeverageRatio_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US" id="id_4139311_908526_1_1">Class of Stock [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US" id="id_4139311_908526_2_1">Class of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_903538_1_1">Commitments and Contingencies Disclosure [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_903538_2_1">Commitments and Contingencies Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_900314_1_1">Commitments and Contingencies Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_900314_2_1">CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockDividendsPerShareDeclared" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared_lbl" xml:lang="en-US" id="id_4139311_910183_1_1">Common Stock, Dividends, Per Share, Declared</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/positiveLabel" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared_lbl" xml:lang="en-US" id="id_4139311_910183_32_1">Quarterly dividend declared</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared_lbl" xml:lang="en-US" id="id_4139311_910183_2_1">Cash dividends declared per common share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared_lbl" xml:lang="en-US" id="id_4139311_910183_12_1">Dividend per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockDividendsPerShareDeclared" xlink:to="us-gaap_CommonStockDividendsPerShareDeclared_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US" id="id_4139311_910184_1_1">Common Stock, Par or Stated Value Per Share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US" id="id_4139311_910184_2_1">Common stock, par value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US" id="id_4139311_901932_1_1">Common Stock, Shares Authorized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US" id="id_4139311_901932_2_1">Common stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US" id="id_4139311_900317_1_1">Common Stock, Shares, Issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US" id="id_4139311_900317_2_1">Common stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_900318_1_1">Common Stock, Shares, Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_900318_2_1">Common stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US" id="id_4139311_914430_1_1">Common Stock, Value, Issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US" id="id_4139311_914430_2_1">Common stock, $.01 par value, shares authorized: 25,000,000; shares issued and outstanding: 13,681,189 at September 30, 2014 and 12,777,407 at December 31, 2013</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US" id="id_4139311_914858_1_1">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US" id="id_4139311_914858_6_1">Comprehensive income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConsolidationItemsAxis" xlink:label="us-gaap_ConsolidationItemsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationItemsAxis_lbl" xml:lang="en-US" id="id_4139311_901945_1_1">Consolidation Items [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConsolidationItemsAxis_lbl" xml:lang="en-US" id="id_4139311_901945_2_1">Consolidation Items [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationItemsAxis" xlink:to="us-gaap_ConsolidationItemsAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConsolidationItemsDomain" xlink:label="us-gaap_ConsolidationItemsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationItemsDomain_lbl" xml:lang="en-US" id="id_4139311_910191_1_1">Consolidation Items [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConsolidationItemsDomain_lbl" xml:lang="en-US" id="id_4139311_910191_2_1">Consolidation Items [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationItemsDomain" xlink:to="us-gaap_ConsolidationItemsDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CorporateNonSegmentMember" xlink:label="us-gaap_CorporateNonSegmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CorporateNonSegmentMember_lbl" xml:lang="en-US" id="id_4139311_903576_1_1">Corporate, Non-Segment [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CorporateNonSegmentMember_lbl" xml:lang="en-US" id="id_4139311_903576_2_1">Unallocated corporate expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CorporateNonSegmentMember" xlink:to="us-gaap_CorporateNonSegmentMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl" xml:lang="en-US" id="id_4139311_917330_1_1">Cost of Goods and Services Sold</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl" xml:lang="en-US" id="id_4139311_917330_2_1">Cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfSalesMember" xlink:label="us-gaap_CostOfSalesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfSalesMember_lbl" xml:lang="en-US" id="id_4139311_901975_1_1">Cost of Sales [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfSalesMember_lbl" xml:lang="en-US" id="id_4139311_901975_2_1">Cost of Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesMember" xlink:to="us-gaap_CostOfSalesMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="us-gaap_CostOfSalesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_903578_1_1">Cost of Sales, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_903578_2_1">Cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesPolicyTextBlock" xlink:to="us-gaap_CostOfSalesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:label="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_900360_1_1">Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_900360_2_1">Restructuring Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:to="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="us-gaap_CreditFacilityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityAxis_lbl" xml:lang="en-US" id="id_4139311_906969_1_1">Credit Facility [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CreditFacilityAxis_lbl" xml:lang="en-US" id="id_4139311_906969_2_1">Credit Facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="us-gaap_CreditFacilityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityDomain_lbl" xml:lang="en-US" id="id_4139311_910212_1_1">Credit Facility [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CreditFacilityDomain_lbl" xml:lang="en-US" id="id_4139311_910212_2_1">Credit Facility [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="us-gaap_CreditFacilityDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US" id="id_4139311_908017_1_1">Current Fiscal Year End Date</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US" id="id_4139311_908017_2_1">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CustomerRelationshipsMember" xlink:label="us-gaap_CustomerRelationshipsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerRelationshipsMember_lbl" xml:lang="en-US" id="id_4139311_901963_1_1">Customer Relationships [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CustomerRelationshipsMember_lbl" xml:lang="en-US" id="id_4139311_901963_2_1">Customer Relationships</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerRelationshipsMember" xlink:to="us-gaap_CustomerRelationshipsMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_910237_1_1">Debt Disclosure [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_910237_2_1">Debt Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_900373_1_1">Debt Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_900373_2_1">DEBT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_lbl" xml:lang="en-US" id="id_4139311_903592_1_1">Debt Instrument, Basis Spread on Variable Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_lbl" xml:lang="en-US" id="id_4139311_903592_2_1">Interest rate margin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentInterestInAdditionToLibor" xlink:label="lcut_DebtInstrumentInterestInAdditionToLibor"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DebtInstrumentInterestInAdditionToLibor_lbl" xml:lang="en-US" id="id_4139311_1032631_3_1">Debt Instrument Interest in Addition to Adjusted LIBOR Rate.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DebtInstrumentInterestInAdditionToLibor_lbl" xml:lang="en-US" id="id_4139311_1032631_1_1">Debt Instrument Interest In Addition To Libor</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DebtInstrumentInterestInAdditionToLibor_lbl" xml:lang="en-US" id="id_4139311_1032631_2_1">Interest rate above adjusted LIBOR rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DebtInstrumentInterestInAdditionToLibor" xlink:to="lcut_DebtInstrumentInterestInAdditionToLibor_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="us-gaap_DebtInstrumentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentLineItems_lbl" xml:lang="en-US" id="id_4139311_901982_1_1">Debt Instrument [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentLineItems_lbl" xml:lang="en-US" id="id_4139311_901982_2_1">Debt Instrument [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" xlink:label="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate_lbl" xml:lang="en-US" id="id_4139311_1017138_3_1">Debt Instruments Interest Additional Interest Above Federal Fund Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate_lbl" xml:lang="en-US" id="id_4139311_1017138_1_1">Debt Instruments Interest Additional Interest Above Federal Fund Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate_lbl" xml:lang="en-US" id="id_4139311_1017138_2_1">Interest rate above federal funds rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" xlink:to="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentsMaturityDateMonthAndYear" xlink:label="lcut_DebtInstrumentsMaturityDateMonthAndYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DebtInstrumentsMaturityDateMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_996301_3_1">Debt Instruments Maturity Date Month and Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DebtInstrumentsMaturityDateMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_996301_1_1">Debt Instruments Maturity Date Month and Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DebtInstrumentsMaturityDateMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_996301_2_1">Credit facility, maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DebtInstrumentsMaturityDateMonthAndYear" xlink:to="lcut_DebtInstrumentsMaturityDateMonthAndYear_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="us-gaap_DebtInstrumentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTable_lbl" xml:lang="en-US" id="id_4139311_905329_1_1">Schedule of Long-term Debt Instruments [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentTable_lbl" xml:lang="en-US" id="id_4139311_905329_2_1">Schedule of Long-term Debt Instruments [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_DebtInstrumentTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US" id="id_4139311_916834_1_1">Deferred Income Tax Expense (Benefit)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US" id="id_4139311_916834_2_1">Deferred income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent_lbl" xml:lang="en-US" id="id_4139311_919405_1_1">Deferred Tax Assets, Net of Valuation Allowance, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent_lbl" xml:lang="en-US" id="id_4139311_919405_2_1">Deferred income taxes (Note H)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetCurrent" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent_lbl" xml:lang="en-US" id="id_4139311_914827_1_1">Deferred Tax Liabilities, Net, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent_lbl" xml:lang="en-US" id="id_4139311_914827_2_1">DEFERRED INCOME TAXES (Note H)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:to="us-gaap_DeferredTaxLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate" xlink:label="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate_lbl" xml:lang="en-US" id="id_4139311_905354_1_1">Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate_lbl" xml:lang="en-US" id="id_4139311_905354_2_1">Discount rate of obligation plan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate" xlink:to="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanBenefitObligation" xlink:label="us-gaap_DefinedBenefitPlanBenefitObligation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanBenefitObligation_lbl" xml:lang="en-US" id="id_4139311_916616_1_1">Defined Benefit Plan, Benefit Obligation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedBenefitPlanBenefitObligation_lbl" xml:lang="en-US" id="id_4139311_916616_2_1">Projected benefit obligation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanBenefitObligation" xlink:to="us-gaap_DefinedBenefitPlanBenefitObligation_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:label="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_lbl" xml:lang="en-US" id="id_4139311_919419_1_1">Defined Benefit Plan, Net Periodic Benefit Cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_lbl" xml:lang="en-US" id="id_4139311_919419_2_1">Net periodic benefit cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:to="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1" xlink:label="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1_lbl" xml:lang="en-US" id="id_4139311_915733_1_1">Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1_lbl" xml:lang="en-US" id="id_4139311_915733_2_1">Net impact on plan settlements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1" xlink:to="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US" id="id_4139311_918418_1_1">Depreciation, Depletion and Amortization, Nonproduction</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US" id="id_4139311_918418_2_1">Depreciation and amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US" id="id_4139311_918418_14_1">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeByNatureAxis" xlink:label="us-gaap_DerivativeByNatureAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeByNatureAxis_lbl" xml:lang="en-US" id="id_4139311_903654_1_1">Derivative, by Nature [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeByNatureAxis_lbl" xml:lang="en-US" id="id_4139311_903654_2_1">Derivative, by Nature [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeByNatureAxis" xlink:to="us-gaap_DerivativeByNatureAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="us-gaap_DerivativeContractTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeContractTypeDomain_lbl" xml:lang="en-US" id="id_4139311_905375_1_1">Derivative Contract [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeContractTypeDomain_lbl" xml:lang="en-US" id="id_4139311_905375_2_1">Derivative Contract [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeContractTypeDomain" xlink:to="us-gaap_DerivativeContractTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DerivativeEffectiveDateMonthAndYear" xlink:label="lcut_DerivativeEffectiveDateMonthAndYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DerivativeEffectiveDateMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_932696_3_1">Derivative, Effective Date Month and Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DerivativeEffectiveDateMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_932696_1_1">Derivative, Effective Date Month and Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DerivativeEffectiveDateMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_932696_2_1">Commencement date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DerivativeEffectiveDateMonthAndYear" xlink:to="lcut_DerivativeEffectiveDateMonthAndYear_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral" xlink:label="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral_lbl" xml:lang="en-US" id="id_4139311_917373_1_1">Derivative Asset, Fair Value, Amount Not Offset Against Collateral</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral_lbl" xml:lang="en-US" id="id_4139311_917373_2_1">Fair value of derivative instruments, asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral" xlink:to="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral" xlink:label="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral_lbl" xml:lang="en-US" id="id_4139311_915731_1_1">Derivative Liability, Fair Value, Amount Not Offset Against Collateral</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral_lbl" xml:lang="en-US" id="id_4139311_915731_2_1">Fair value of derivative instruments, liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral" xlink:to="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet_lbl" xml:lang="en-US" id="id_4139311_914813_1_1">Derivative, Gain (Loss) on Derivative, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet_lbl" xml:lang="en-US" id="id_4139311_914813_2_1">Change in fair value recorded in earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeGainLossOnDerivativeNet" xlink:to="us-gaap_DerivativeGainLossOnDerivativeNet_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="us-gaap_DerivativeInstrumentRiskAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentRiskAxis_lbl" xml:lang="en-US" id="id_4139311_910288_1_1">Derivative Instrument [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeInstrumentRiskAxis_lbl" xml:lang="en-US" id="id_4139311_910288_2_1">Derivative Instrument Risk</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeInstrumentRiskAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" xlink:label="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis_lbl" xml:lang="en-US" id="id_4139311_910289_1_1">Hedging Relationship [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis_lbl" xml:lang="en-US" id="id_4139311_910289_2_1">Hedging Relationship [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" xlink:to="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeMaturityDates" xlink:label="us-gaap_DerivativeMaturityDates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeMaturityDates_lbl" xml:lang="en-US" id="id_4139311_910298_1_1">Derivative, Maturity Date</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeMaturityDates_lbl" xml:lang="en-US" id="id_4139311_910298_2_1">Expiry date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeMaturityDates" xlink:to="us-gaap_DerivativeMaturityDates_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeNameDomain" xlink:label="us-gaap_DerivativeNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeNameDomain_lbl" xml:lang="en-US" id="id_4139311_903707_1_1">Derivative, Name [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeNameDomain_lbl" xml:lang="en-US" id="id_4139311_903707_2_1">Derivative, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeNameDomain" xlink:to="us-gaap_DerivativeNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_DerivativeNotionalAmount" xlink:label="invest_DerivativeNotionalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="invest_DerivativeNotionalAmount_lbl" xml:lang="en-US" id="id_4139311_909572_1_1">Derivative, Notional Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="invest_DerivativeNotionalAmount_lbl" xml:lang="en-US" id="id_4139311_909572_2_1">Notional amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="invest_DerivativeNotionalAmount" xlink:to="invest_DerivativeNotionalAmount_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="us-gaap_DerivativesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativesPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_905391_1_1">Derivatives, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativesPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_905391_2_1">Derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesPolicyTextBlock" xlink:to="us-gaap_DerivativesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DilutiveSecuritiesAbstract" xlink:label="us-gaap_DilutiveSecuritiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DilutiveSecuritiesAbstract_lbl" xml:lang="en-US" id="id_4139311_910338_1_1">Dilutive Securities, Effect on Basic Earnings Per Share [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DilutiveSecuritiesAbstract_lbl" xml:lang="en-US" id="id_4139311_910338_2_1">Effect of dilutive securities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DilutiveSecuritiesAbstract" xlink:to="us-gaap_DilutiveSecuritiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xml:lang="en-US" id="id_4139311_905418_1_1">Disclosure of Compensation Related Costs, Share-based Payments [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xml:lang="en-US" id="id_4139311_905418_2_1">Disclosure of Compensation Related Costs, Share-based Payments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US" id="id_4139311_910341_1_1">Disclosure of Compensation Related Costs, Share-based Payments [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US" id="id_4139311_910341_2_1">STOCK COMPENSATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DiscountedCashFlowsValuationTechniqueMember" xlink:label="lcut_DiscountedCashFlowsValuationTechniqueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DiscountedCashFlowsValuationTechniqueMember_lbl" xml:lang="en-US" id="id_4139311_997494_3_1">Discounted Cash Flows Valuation Technique [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DiscountedCashFlowsValuationTechniqueMember_lbl" xml:lang="en-US" id="id_4139311_997494_1_1">Discounted Cash Flows Valuation Technique [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DiscountedCashFlowsValuationTechniqueMember_lbl" xml:lang="en-US" id="id_4139311_997494_2_1">Discounted Cash Flows Approach</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DiscountedCashFlowsValuationTechniqueMember" xlink:to="lcut_DiscountedCashFlowsValuationTechniqueMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DistributionExpenses" xlink:label="lcut_DistributionExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DistributionExpenses_lbl" xml:lang="en-US" id="id_4139311_959067_3_1">Costs incurred during the reporting period in warehousing goods and transporting goods to customers. Includes freight-out costs.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DistributionExpenses_lbl" xml:lang="en-US" id="id_4139311_959067_1_1">Distribution Expenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DistributionExpenses_lbl" xml:lang="en-US" id="id_4139311_959067_2_1">Distribution expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DistributionExpenses" xlink:to="lcut_DistributionExpenses_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DistributionPolicyTextBlock" xlink:label="lcut_DistributionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DistributionPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_1061199_3_1">Disclosure of accounting policy for distribution expenses.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DistributionPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_1061199_1_1">Distribution [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DistributionPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_1061199_2_1">Distribution expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DistributionPolicyTextBlock" xlink:to="lcut_DistributionPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendDeclaredLineItems" xlink:label="lcut_DividendDeclaredLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DividendDeclaredLineItems_lbl" xml:lang="en-US" id="id_4139311_988223_3_1">Dividend Declared [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DividendDeclaredLineItems_lbl" xml:lang="en-US" id="id_4139311_988223_1_1">Dividend Declared [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DividendDeclaredLineItems_lbl" xml:lang="en-US" id="id_4139311_988223_2_1">Dividend Declared [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="lcut_DividendDeclaredLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendDeclaredTable" xlink:label="lcut_DividendDeclaredTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DividendDeclaredTable_lbl" xml:lang="en-US" id="id_4139311_932951_3_1">Dividend Declared [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DividendDeclaredTable_lbl" xml:lang="en-US" id="id_4139311_932951_1_1">Dividend Declared [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DividendDeclaredTable_lbl" xml:lang="en-US" id="id_4139311_932951_2_1">Dividend Declared [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DividendDeclaredTable" xlink:to="lcut_DividendDeclaredTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_905444_1_1">Dividends Payable, Date to be Paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_905444_2_1">Dividend payable date</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_905444_12_1">Payment date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:to="us-gaap_DividendPayableDateToBePaidDayMonthAndYear_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentOneMember" xlink:label="lcut_DividendPaymentOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DividendPaymentOneMember_lbl" xml:lang="en-US" id="id_4139311_1050104_3_1">Dividend Payment 1st [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DividendPaymentOneMember_lbl" xml:lang="en-US" id="id_4139311_1050104_1_1">Dividend Payment 1st [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DividendPaymentOneMember_lbl" xml:lang="en-US" id="id_4139311_1050104_2_1">Dividend Payment 1st</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DividendPaymentOneMember" xlink:to="lcut_DividendPaymentOneMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentThreeMember" xlink:label="lcut_DividendPaymentThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DividendPaymentThreeMember_lbl" xml:lang="en-US" id="id_4139311_996441_3_1">Dividend Payment 3rd [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DividendPaymentThreeMember_lbl" xml:lang="en-US" id="id_4139311_996441_1_1">Dividend Payment 3rd [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DividendPaymentThreeMember_lbl" xml:lang="en-US" id="id_4139311_996441_2_1">Dividend Payment 3rd</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DividendPaymentThreeMember" xlink:to="lcut_DividendPaymentThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentTwoMember" xlink:label="lcut_DividendPaymentTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DividendPaymentTwoMember_lbl" xml:lang="en-US" id="id_4139311_923597_3_1">Dividend Payment 2nd [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DividendPaymentTwoMember_lbl" xml:lang="en-US" id="id_4139311_923597_1_1">Dividend Payment 2nd [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DividendPaymentTwoMember_lbl" xml:lang="en-US" id="id_4139311_923597_2_1">Dividend Payment 2nd</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DividendPaymentTwoMember" xlink:to="lcut_DividendPaymentTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsAxis" xlink:label="us-gaap_DividendsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsAxis_lbl" xml:lang="en-US" id="id_4139311_910363_1_1">Dividends [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendsAxis_lbl" xml:lang="en-US" id="id_4139311_910363_2_1">Dividends [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsAxis" xlink:to="us-gaap_DividendsAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsDeclaredTableTextBlock" xlink:label="us-gaap_DividendsDeclaredTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsDeclaredTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_910364_1_1">Dividends Declared [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendsDeclaredTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_910364_2_1">Cash Dividends Declared</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsDeclaredTableTextBlock" xlink:to="us-gaap_DividendsDeclaredTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsDomain" xlink:label="us-gaap_DividendsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsDomain_lbl" xml:lang="en-US" id="id_4139311_910365_1_1">Dividends [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendsDomain_lbl" xml:lang="en-US" id="id_4139311_910365_2_1">Dividends [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsDomain" xlink:to="us-gaap_DividendsDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableCurrent" xlink:label="us-gaap_DividendsPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsPayableCurrent_lbl" xml:lang="en-US" id="id_4139311_916584_1_1">Dividends Payable, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendsPayableCurrent_lbl" xml:lang="en-US" id="id_4139311_916584_2_1">Dividend payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsPayableCurrent" xlink:to="us-gaap_DividendsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_903731_1_1">Dividends Payable, Date Declared</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_903731_2_1">Date declared</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_903731_12_1">Dividend declaration date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" xlink:to="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_911965_1_1">Dividends Payable, Date of Record</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_911965_2_1">Date of record</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear_lbl" xml:lang="en-US" id="id_4139311_911965_12_1">Dividend declared, date of record</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:to="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DocumentAndEntityInformationAbstract" xlink:label="lcut_DocumentAndEntityInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US" id="id_4139311_931363_3_1">Document And Entity Information [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US" id="id_4139311_931363_1_1">Document And Entity Information [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US" id="id_4139311_931363_2_1">Document And Entity Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DocumentAndEntityInformationAbstract" xlink:to="lcut_DocumentAndEntityInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US" id="id_4139311_911186_1_1">Document Fiscal Period Focus</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US" id="id_4139311_911186_2_1">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US" id="id_4139311_908019_1_1">Document Fiscal Year Focus</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US" id="id_4139311_908019_2_1">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US" id="id_4139311_906398_1_1">Document Period End Date</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US" id="id_4139311_906398_2_1">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US" id="id_4139311_901376_1_1">Document Type</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US" id="id_4139311_901376_2_1">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="us-gaap_DomesticCountryMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DomesticCountryMember_lbl" xml:lang="en-US" id="id_4139311_911967_1_1">Domestic Tax Authority [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DomesticCountryMember_lbl" xml:lang="en-US" id="id_4139311_911967_2_1">State Tax Authority</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DomesticCountryMember" xlink:to="us-gaap_DomesticCountryMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DomesticWholesaleMember" xlink:label="lcut_DomesticWholesaleMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_DomesticWholesaleMember_lbl" xml:lang="en-US" id="id_4139311_933882_3_1">Domestic Wholesale [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_DomesticWholesaleMember_lbl" xml:lang="en-US" id="id_4139311_933882_1_1">Domestic Wholesale [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_DomesticWholesaleMember_lbl" xml:lang="en-US" id="id_4139311_933882_2_1">U.S. Wholesale</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_DomesticWholesaleMember" xlink:to="lcut_DomesticWholesaleMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="us-gaap_DueFromRelatedPartiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueFromRelatedPartiesCurrent_lbl" xml:lang="en-US" id="id_4139311_917895_1_1">Due from Related Parties, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueFromRelatedPartiesCurrent_lbl" xml:lang="en-US" id="id_4139311_917895_2_1">Due from related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromRelatedPartiesCurrent" xlink:to="us-gaap_DueFromRelatedPartiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US" id="id_4139311_907104_1_1">Earnings Per Share [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US" id="id_4139311_907104_2_1">Earnings Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US" id="id_4139311_908722_1_1">Earnings Per Share, Basic</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US" id="id_4139311_908722_2_1">Basic income (loss) per common share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US" id="id_4139311_908722_12_1">BASIC INCOME (LOSS) PER COMMON SHARE (NOTE G)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US" id="id_4139311_900495_1_1">Earnings Per Share, Diluted</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US" id="id_4139311_900495_2_1">Diluted income (loss) per common share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US" id="id_4139311_900495_12_1">DILUTED INCOME (LOSS) PER COMMON SHARE (NOTE G)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDilutedLineItems" xlink:label="us-gaap_EarningsPerShareDilutedLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDilutedLineItems_lbl" xml:lang="en-US" id="id_4139311_907107_1_1">Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDilutedLineItems_lbl" xml:lang="en-US" id="id_4139311_907107_2_1">Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDilutedLineItems" xlink:to="us-gaap_EarningsPerShareDilutedLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EarningsPerShareDisclosureLineItems" xlink:label="lcut_EarningsPerShareDisclosureLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_EarningsPerShareDisclosureLineItems_lbl" xml:lang="en-US" id="id_4139311_1041958_3_1">Earnings Per Share Disclosure [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_EarningsPerShareDisclosureLineItems_lbl" xml:lang="en-US" id="id_4139311_1041958_1_1">Earnings Per Share Disclosure [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_EarningsPerShareDisclosureLineItems_lbl" xml:lang="en-US" id="id_4139311_1041958_2_1">Earnings Per Share Disclosure [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="lcut_EarningsPerShareDisclosureLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EarningsPerShareDisclosureTable" xlink:label="lcut_EarningsPerShareDisclosureTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_EarningsPerShareDisclosureTable_lbl" xml:lang="en-US" id="id_4139311_939790_3_1">Earnings Per Share Disclosure [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_EarningsPerShareDisclosureTable_lbl" xml:lang="en-US" id="id_4139311_939790_1_1">Earnings Per Share Disclosure [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_EarningsPerShareDisclosureTable_lbl" xml:lang="en-US" id="id_4139311_939790_2_1">Earnings Per Share Disclosure [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_EarningsPerShareDisclosureTable" xlink:to="lcut_EarningsPerShareDisclosureTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="us-gaap_EarningsPerShareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US" id="id_4139311_900498_1_1">Earnings Per Share [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US" id="id_4139311_900498_2_1">INCOME (LOSS) PER COMMON SHARE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_lbl" xml:lang="en-US" id="id_4139311_916877_1_1">Effect of Exchange Rate on Cash and Cash Equivalents</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_lbl" xml:lang="en-US" id="id_4139311_916877_2_1">Effect of foreign exchange on cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xml:lang="en-US" id="id_4139311_903760_1_1">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xml:lang="en-US" id="id_4139311_903760_2_1">Weighted-average recognition period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_lbl" xml:lang="en-US" id="id_4139311_917905_1_1">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_lbl" xml:lang="en-US" id="id_4139311_917905_2_1">Unrecognized restricted stock compensation cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xml:lang="en-US" id="id_4139311_916879_1_1">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xml:lang="en-US" id="id_4139311_916879_2_1">Unrecognized stock option compensation cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US" id="id_4139311_909624_1_1">Entity Central Index Key</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US" id="id_4139311_909624_2_1">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_908022_1_1">Entity Common Stock, Shares Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_908022_2_1">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityDomain_lbl" xml:lang="en-US" id="id_4139311_904648_1_1">Entity [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityDomain_lbl" xml:lang="en-US" id="id_4139311_904648_2_1">Entity [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityDomain" xlink:to="dei_EntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US" id="id_4139311_903020_1_1">Entity Filer Category</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US" id="id_4139311_903020_2_1">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US" id="id_4139311_901384_1_1">Entity Registrant Name</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US" id="id_4139311_901384_2_1">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US" id="id_4139311_900521_1_1">Equity [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US" id="id_4139311_900521_2_1">Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="us-gaap_EquityMethodInvesteeNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvesteeNameDomain_lbl" xml:lang="en-US" id="id_4139311_907155_1_1">Investment, Name [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvesteeNameDomain_lbl" xml:lang="en-US" id="id_4139311_907155_2_1">Investment, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="us-gaap_EquityMethodInvesteeNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentAggregateCost" xlink:label="us-gaap_EquityMethodInvestmentAggregateCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentAggregateCost_lbl" xml:lang="en-US" id="id_4139311_918944_1_1">Equity Method Investment, Aggregate Cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentAggregateCost_lbl" xml:lang="en-US" id="id_4139311_918944_2_1">Payment for equity method investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentAggregateCost" xlink:to="us-gaap_EquityMethodInvestmentAggregateCost_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_lbl" xml:lang="en-US" id="id_4139311_918451_1_1">Equity Method Investment, Other than Temporary Impairment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_lbl" xml:lang="en-US" id="id_4139311_918451_2_1">Impairment on equity method investment, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:to="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US" id="id_4139311_907156_1_1">Equity Method Investment, Ownership Percentage</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US" id="id_4139311_907156_2_1">Percentage of ownership in equity method investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestments" xlink:label="us-gaap_EquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_917900_1_1">Equity Method Investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_917900_2_1">Carrying value of investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_lbl" xml:lang="en-US" id="id_4139311_903784_1_1">Equity Method Investments and Joint Ventures [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_lbl" xml:lang="en-US" id="id_4139311_903784_2_1">Equity Method Investments and Joint Ventures [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_908747_1_1">Equity Method Investments and Joint Ventures Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_908747_2_1">INVESTMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" xlink:label="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_934054_3_1">Tabular disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_934054_1_1">Equity Method Investments Summarized Income Statement Information [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_934054_2_1">Summarized Statement of Income Information for Vasconia in USD and MXN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" xlink:to="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EurocurrencyRateMember" xlink:label="lcut_EurocurrencyRateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_EurocurrencyRateMember_lbl" xml:lang="en-US" id="id_4139311_1041492_3_1">Eurocurrency Rate [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_EurocurrencyRateMember_lbl" xml:lang="en-US" id="id_4139311_1041492_1_1">Eurocurrency Rate [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_EurocurrencyRateMember_lbl" xml:lang="en-US" id="id_4139311_1041492_2_1">Eurocurrency Rate Spread</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_EurocurrencyRateMember" xlink:to="lcut_EurocurrencyRateMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EurodollarMember" xlink:label="us-gaap_EurodollarMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EurodollarMember_lbl" xml:lang="en-US" id="id_4139311_905490_1_1">Eurodollar [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EurodollarMember_lbl" xml:lang="en-US" id="id_4139311_905490_2_1">Euro Dollar Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EurodollarMember" xlink:to="us-gaap_EurodollarMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US" id="id_4139311_900547_1_1">Fair Value, Hierarchy [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US" id="id_4139311_900547_2_1">Fair Value, Hierarchy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="us-gaap_FairValueInputsLevel2Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US" id="id_4139311_900557_1_1">Fair Value, Inputs, Level 2 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US" id="id_4139311_900557_2_1">Fair Value, Observable inputs, Level 2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="us-gaap_FairValueInputsLevel3Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US" id="id_4139311_907189_1_1">Fair Value, Inputs, Level 3 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US" id="id_4139311_907189_2_1">Fair Value, Inputs, Level 3</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl" xml:lang="en-US" id="id_4139311_902200_1_1">Fair Value Hierarchy [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl" xml:lang="en-US" id="id_4139311_902200_2_1">Fair Value Hierarchy [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US" id="id_4139311_912041_1_1">Fair Value of Financial Instruments, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US" id="id_4139311_912041_2_1">Fair value of financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FIFOInventoryAmount_lbl" xml:lang="en-US" id="id_4139311_917439_1_1">FIFO Inventory Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FIFOInventoryAmount_lbl" xml:lang="en-US" id="id_4139311_917439_2_1">Inventory (Note A)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FIFOInventoryAmount_lbl" xml:lang="en-US" id="id_4139311_917439_6_1">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FIFOInventoryAmount" xlink:to="us-gaap_FIFOInventoryAmount_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US" id="id_4139311_915217_1_1">Finite-Lived Intangible Assets, Accumulated Amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US" id="id_4139311_915217_14_1">Finite-Lived Intangible Assets, Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FinitelivedIntangibleAssetsAcquired1" xlink:label="us-gaap_FinitelivedIntangibleAssetsAcquired1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinitelivedIntangibleAssetsAcquired1_lbl" xml:lang="en-US" id="id_4139311_920511_1_1">Finite-lived Intangible Assets Acquired</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinitelivedIntangibleAssetsAcquired1_lbl" xml:lang="en-US" id="id_4139311_920511_2_1">Intangibles acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinitelivedIntangibleAssetsAcquired1" xlink:to="us-gaap_FinitelivedIntangibleAssetsAcquired1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US" id="id_4139311_908846_1_1">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US" id="id_4139311_908846_2_1">Finite-Lived Intangible Assets by Major Class</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US" id="id_4139311_920519_1_1">Finite-Lived Intangible Assets, Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US" id="id_4139311_920519_2_1">Finite-Lived Intangible Assets, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US" id="id_4139311_903888_1_1">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US" id="id_4139311_903888_2_1">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US" id="id_4139311_917949_1_1">Finite-Lived Intangible Assets, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US" id="id_4139311_917949_6_1">Finite-Lived Intangible Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_FixedChargesCoverageRatioMinimum" xlink:label="lcut_FixedChargesCoverageRatioMinimum"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_FixedChargesCoverageRatioMinimum_lbl" xml:lang="en-US" id="id_4139311_1001790_3_1">Fixed Charges Coverage Ratio, Minimum</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_FixedChargesCoverageRatioMinimum_lbl" xml:lang="en-US" id="id_4139311_1001790_1_1">Fixed Charges Coverage Ratio, Minimum</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_FixedChargesCoverageRatioMinimum_lbl" xml:lang="en-US" id="id_4139311_1001790_2_1">Fixed charge coverage ratio minimum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_FixedChargesCoverageRatioMinimum" xlink:to="lcut_FixedChargesCoverageRatioMinimum_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1_lbl" xml:lang="en-US" id="id_4139311_900621_1_1">Foreign Currency Exchange Rate, Translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1_lbl" xml:lang="en-US" id="id_4139311_900621_2_1">Exchange rate at period end - MXN to USD</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:to="us-gaap_ForeignCurrencyExchangeRateTranslation1_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ForeignCurrencyTranslationAdjustment" xlink:label="lcut_ForeignCurrencyTranslationAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ForeignCurrencyTranslationAdjustment_lbl" xml:lang="en-US" id="id_4139311_1049618_3_1">Net of tax and reclassification adjustments of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ForeignCurrencyTranslationAdjustment_lbl" xml:lang="en-US" id="id_4139311_1049618_1_1">Foreign Currency Translation Adjustment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ForeignCurrencyTranslationAdjustment_lbl" xml:lang="en-US" id="id_4139311_1049618_2_1">Translation adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ForeignCurrencyTranslationAdjustment" xlink:to="lcut_ForeignCurrencyTranslationAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" xlink:label="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation_lbl" xml:lang="en-US" id="id_4139311_1054078_3_1">The average foreign exchange rate used to translate amounts denominated in functional currency to reporting currency.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation_lbl" xml:lang="en-US" id="id_4139311_1054078_1_1">Foreign Currency Weighted Average Exchange Rate, Translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation_lbl" xml:lang="en-US" id="id_4139311_1054078_2_1">Average daily exchange rate for period - MXN to USD</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" xlink:to="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ForeignExchangeContractMember" xlink:label="us-gaap_ForeignExchangeContractMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignExchangeContractMember_lbl" xml:lang="en-US" id="id_4139311_902260_1_1">Foreign Exchange Contract [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignExchangeContractMember_lbl" xml:lang="en-US" id="id_4139311_902260_2_1">Foreign exchange contract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignExchangeContractMember" xlink:to="us-gaap_ForeignExchangeContractMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xml:lang="en-US" id="id_4139311_916521_1_1">Gains (Losses) on Extinguishment of Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xml:lang="en-US" id="id_4139311_916521_2_1">Loss on early retirement of debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xml:lang="en-US" id="id_4139311_916521_14_1">Loss on early retirement of debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US" id="id_4139311_916930_1_1">Goodwill</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US" id="id_4139311_916930_6_1">Goodwill, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAcquiredDuringPeriod" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod_lbl" xml:lang="en-US" id="id_4139311_918504_1_1">Goodwill, Acquired During Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod_lbl" xml:lang="en-US" id="id_4139311_918504_2_1">Goodwill acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAcquiredDuringPeriod" xlink:to="us-gaap_GoodwillAcquiredDuringPeriod_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_908881_1_1">Goodwill and Intangible Assets Disclosure [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_908881_2_1">Goodwill and Intangible Assets Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillGross" xlink:label="us-gaap_GoodwillGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillGross_lbl" xml:lang="en-US" id="id_4139311_916931_1_1">Goodwill, Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillGross_lbl" xml:lang="en-US" id="id_4139311_916931_2_1">Goodwill, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillGross" xlink:to="us-gaap_GoodwillGross_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl" xml:lang="en-US" id="id_4139311_914731_1_1">Goodwill, Impaired, Accumulated Impairment Loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl" xml:lang="en-US" id="id_4139311_914731_14_1">Goodwill, Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:to="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrandVentureHoldingsLimitedMember" xlink:label="lcut_GrandVentureHoldingsLimitedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_GrandVentureHoldingsLimitedMember_lbl" xml:lang="en-US" id="id_4139311_1043672_3_1">Grand Venture Holdings Limited [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_GrandVentureHoldingsLimitedMember_lbl" xml:lang="en-US" id="id_4139311_1043672_1_1">Grand Venture Holdings Limited [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_GrandVentureHoldingsLimitedMember_lbl" xml:lang="en-US" id="id_4139311_1043672_2_1">Grand Venture</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_GrandVentureHoldingsLimitedMember" xlink:to="lcut_GrandVentureHoldingsLimitedMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US" id="id_4139311_913349_1_1">Gross Profit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US" id="id_4139311_913349_2_1">Gross Profit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US" id="id_4139311_913349_6_1">Gross margin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrupoVasconiaSabMember" xlink:label="lcut_GrupoVasconiaSabMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_GrupoVasconiaSabMember_lbl" xml:lang="en-US" id="id_4139311_959495_3_1">Grupo Vasconia Sab [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_GrupoVasconiaSabMember_lbl" xml:lang="en-US" id="id_4139311_959495_1_1">Grupo Vasconia Sab [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_GrupoVasconiaSabMember_lbl" xml:lang="en-US" id="id_4139311_959495_2_1">Grupo Vasconia S.A.B.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_GrupoVasconiaSabMember" xlink:to="lcut_GrupoVasconiaSabMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GsInternacionalSaMember" xlink:label="lcut_GsInternacionalSaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_GsInternacionalSaMember_lbl" xml:lang="en-US" id="id_4139311_1011411_3_1">Gs Internacional S/a [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_GsInternacionalSaMember_lbl" xml:lang="en-US" id="id_4139311_1011411_1_1">Gs Internacional S/a [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_GsInternacionalSaMember_lbl" xml:lang="en-US" id="id_4139311_1011411_2_1">GS Internacional S/A</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_GsInternacionalSaMember" xlink:to="lcut_GsInternacionalSaMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_HedgingRelationshipDomain" xlink:label="us-gaap_HedgingRelationshipDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_HedgingRelationshipDomain_lbl" xml:lang="en-US" id="id_4139311_912130_1_1">Hedging Relationship [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_HedgingRelationshipDomain_lbl" xml:lang="en-US" id="id_4139311_912130_2_1">Hedging Relationship [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HedgingRelationshipDomain" xlink:to="us-gaap_HedgingRelationshipDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_HousewaresCorporationOfAsiaLimitedMember" xlink:label="lcut_HousewaresCorporationOfAsiaLimitedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_HousewaresCorporationOfAsiaLimitedMember_lbl" xml:lang="en-US" id="id_4139311_1067421_3_1">Housewares Corporation Of Asia Limited [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_HousewaresCorporationOfAsiaLimitedMember_lbl" xml:lang="en-US" id="id_4139311_1067421_1_1">Housewares Corporation Of Asia Limited [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_HousewaresCorporationOfAsiaLimitedMember_lbl" xml:lang="en-US" id="id_4139311_1067421_2_1">HCA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_HousewaresCorporationOfAsiaLimitedMember" xlink:to="lcut_HousewaresCorporationOfAsiaLimitedMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_HsbcFacilityMember" xlink:label="lcut_HsbcFacilityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_HsbcFacilityMember_lbl" xml:lang="en-US" id="id_4139311_1019566_3_1">Hsbc Facility [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_HsbcFacilityMember_lbl" xml:lang="en-US" id="id_4139311_1019566_1_1">Hsbc Facility [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_HsbcFacilityMember_lbl" xml:lang="en-US" id="id_4139311_1019566_2_1">HSBC Facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_HsbcFacilityMember" xlink:to="lcut_HsbcFacilityMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_917978_1_1">Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_917978_2_1">Intangible asset impairment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_917978_12_1">Intangible asset impairment (Note D)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_917978_14_1">Impairment of trade names</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_915186_1_1">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_915186_6_1">Income (loss) before income taxes and equity in earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_916504_1_1">Income (Loss) from Equity Method Investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_916504_2_1">Equity in earnings (losses), net of taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US" id="id_4139311_916504_12_1">Equity in earnings (losses), net of taxes (Note C)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions_lbl" xml:lang="en-US" id="id_4139311_916505_1_1">Income (Loss) from Equity Method Investments, Net of Dividends or Distributions</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions_lbl" xml:lang="en-US" id="id_4139311_916505_14_1">Undistributed equity in losses, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US" id="id_4139311_903985_1_1">Income Statement [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US" id="id_4139311_903985_2_1">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationAxis_lbl" xml:lang="en-US" id="id_4139311_905668_1_1">Income Statement Location [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeStatementLocationAxis_lbl" xml:lang="en-US" id="id_4139311_905668_2_1">Income Statement Location [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="us-gaap_IncomeStatementLocationDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationDomain_lbl" xml:lang="en-US" id="id_4139311_902333_1_1">Income Statement Location [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeStatementLocationDomain_lbl" xml:lang="en-US" id="id_4139311_902333_2_1">Income Statement Location [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_IncomeStatementLocationDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="us-gaap_IncomeTaxAuthorityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxAuthorityAxis_lbl" xml:lang="en-US" id="id_4139311_912160_1_1">Income Tax Authority [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxAuthorityAxis_lbl" xml:lang="en-US" id="id_4139311_912160_2_1">Income Tax Authority</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="us-gaap_IncomeTaxAuthorityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxAuthorityDomain_lbl" xml:lang="en-US" id="id_4139311_910575_1_1">Income Tax Authority [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxAuthorityDomain_lbl" xml:lang="en-US" id="id_4139311_910575_2_1">Income Tax Authority [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="us-gaap_IncomeTaxAuthorityDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_903987_1_1">Income Tax Disclosure [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US" id="id_4139311_903987_2_1">Income Tax Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_908926_1_1">Income Tax Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_908926_2_1">INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxesPaid" xlink:label="us-gaap_IncomeTaxesPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US" id="id_4139311_915185_1_1">Income Taxes Paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US" id="id_4139311_915185_2_1">Cash paid for taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationDescription" xlink:label="us-gaap_IncomeTaxExaminationDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExaminationDescription_lbl" xml:lang="en-US" id="id_4139311_903988_1_1">Income Tax Examination, Description</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExaminationDescription_lbl" xml:lang="en-US" id="id_4139311_903988_2_1">Income tax examination years description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExaminationDescription" xlink:to="us-gaap_IncomeTaxExaminationDescription_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationLineItems" xlink:label="us-gaap_IncomeTaxExaminationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExaminationLineItems_lbl" xml:lang="en-US" id="id_4139311_910577_1_1">Income Tax Examination [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExaminationLineItems_lbl" xml:lang="en-US" id="id_4139311_910577_2_1">Income Tax Examination [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_IncomeTaxExaminationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationTable" xlink:label="us-gaap_IncomeTaxExaminationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExaminationTable_lbl" xml:lang="en-US" id="id_4139311_907310_1_1">Income Tax Examination [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExaminationTable_lbl" xml:lang="en-US" id="id_4139311_907310_2_1">Income Tax Examination [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="us-gaap_IncomeTaxExaminationTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationYearUnderExamination" xlink:label="us-gaap_IncomeTaxExaminationYearUnderExamination"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExaminationYearUnderExamination_lbl" xml:lang="en-US" id="id_4139311_912165_1_1">Income Tax Examination, Year under Examination</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExaminationYearUnderExamination_lbl" xml:lang="en-US" id="id_4139311_912165_2_1">Income tax examination year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExaminationYearUnderExamination" xlink:to="us-gaap_IncomeTaxExaminationYearUnderExamination_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US" id="id_4139311_917990_1_1">Income Tax Expense (Benefit)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US" id="id_4139311_917990_14_1">Income tax provision (Note H)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities_lbl" xml:lang="en-US" id="id_4139311_920026_1_1">Increase (Decrease) in Accounts Payable and Other Operating Liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities_lbl" xml:lang="en-US" id="id_4139311_920026_2_1">Accounts payable, accrued expenses and other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US" id="id_4139311_916052_1_1">Increase (Decrease) in Accounts Receivable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US" id="id_4139311_916052_14_1">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl" xml:lang="en-US" id="id_4139311_917492_1_1">Increase (Decrease) in Income Taxes Payable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl" xml:lang="en-US" id="id_4139311_917492_2_1">Income taxes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseDecreaseInDeferredRent" xlink:label="lcut_IncreaseDecreaseInDeferredRent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IncreaseDecreaseInDeferredRent_lbl" xml:lang="en-US" id="id_4139311_1075011_3_1">Difference between actual rental expense paid and rental expense recognized on a straight-line basis.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IncreaseDecreaseInDeferredRent_lbl" xml:lang="en-US" id="id_4139311_1075011_1_1">Increase (Decrease) in Deferred Rent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IncreaseDecreaseInDeferredRent_lbl" xml:lang="en-US" id="id_4139311_1075011_2_1">Deferred rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IncreaseDecreaseInDeferredRent" xlink:to="lcut_IncreaseDecreaseInDeferredRent_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" xlink:label="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation_lbl" xml:lang="en-US" id="id_4139311_1073575_3_1">Increase Decrease In Equity Method Investment Due To Currency Translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation_lbl" xml:lang="en-US" id="id_4139311_1073575_1_1">Increase Decrease In Equity Method Investment Due To Currency Translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation_lbl" xml:lang="en-US" id="id_4139311_1073575_2_1">Increase (decrease) in equity method investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" xlink:to="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US" id="id_4139311_914283_1_1">Increase (Decrease) in Inventories</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US" id="id_4139311_914283_14_1">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US" id="id_4139311_910599_1_1">Increase (Decrease) in Operating Capital [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US" id="id_4139311_910599_2_1">Changes in operating assets and liabilities (excluding the effects of business acquisitions)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US" id="id_4139311_914277_1_1">Increase (Decrease) in Prepaid Expense and Other Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US" id="id_4139311_914277_14_1">Prepaid expenses, other current assets and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition" xlink:label="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition_lbl" xml:lang="en-US" id="id_4139311_1006313_3_1">Increase Maximum Permitted Leverage Ratio Due To Acquisition</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition_lbl" xml:lang="en-US" id="id_4139311_1006313_1_1">Increase Maximum Permitted Leverage Ratio Due To Acquisition</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition_lbl" xml:lang="en-US" id="id_4139311_1006313_2_1">Maximum senior leverage ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition" xlink:to="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_lbl" xml:lang="en-US" id="id_4139311_903998_1_1">Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_lbl" xml:lang="en-US" id="id_4139311_903998_2_1">Stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:to="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate_lbl" xml:lang="en-US" id="id_4139311_1071328_3_1">Indefinite-lived intangible asset impairment test, fair value assumptions, discount rate.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate_lbl" xml:lang="en-US" id="id_4139311_1071328_1_1">Indefinite-lived Intangible Asset Impairment, Discount Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate_lbl" xml:lang="en-US" id="id_4139311_1071328_2_1">Indefinite-lived intangible assets impairment, discount rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate" xlink:to="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate_lbl" xml:lang="en-US" id="id_4139311_1071779_3_1">Indefinite-lived intangible asset impairment test, fair value assumptions, growth rate.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate_lbl" xml:lang="en-US" id="id_4139311_1071779_1_1">Indefinite-lived Intangible Asset Impairment, Growth Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate_lbl" xml:lang="en-US" id="id_4139311_1071779_2_1">Indefinite-lived intangible assets impairment, growth rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate" xlink:to="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US" id="id_4139311_908937_1_1">Indefinite-lived Intangible Assets [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US" id="id_4139311_908937_2_1">Indefinite-lived Intangible Assets [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US" id="id_4139311_904001_1_1">Indefinite-lived Intangible Assets, Major Class Name [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US" id="id_4139311_904001_2_1">Indefinite-lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease_lbl" xml:lang="en-US" id="id_4139311_912179_1_1">Indefinite-lived Intangible Assets, Period Increase (Decrease)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease_lbl" xml:lang="en-US" id="id_4139311_912179_2_1">Decrease in carrying value of trade name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" xlink:label="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss_lbl" xml:lang="en-US" id="id_4139311_940710_3_1">The accumulated impairment losses related to indefinite-lived intangible assets as of the balance sheet date.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss_lbl" xml:lang="en-US" id="id_4139311_940710_1_1">Indefinite Lived trade Name Accumulated Impairment Loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss_lbl" xml:lang="en-US" id="id_4139311_940710_14_1">Indefinite-Lived Trade Names, Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" xlink:to="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedTradeNames" xlink:label="us-gaap_IndefiniteLivedTradeNames"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedTradeNames_lbl" xml:lang="en-US" id="id_4139311_920568_1_1">Indefinite-Lived Trade Names</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IndefiniteLivedTradeNames_lbl" xml:lang="en-US" id="id_4139311_920568_6_1">Indefinite-Lived Trade Names, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedTradeNames" xlink:to="us-gaap_IndefiniteLivedTradeNames_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNamesGross" xlink:label="lcut_IndefiniteLivedTradeNamesGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IndefiniteLivedTradeNamesGross_lbl" xml:lang="en-US" id="id_4139311_1069288_3_1">Gross amount (original costs prior to recognizing any amortization or impairment) as of the balance sheet date for the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a projected indefinite period of benefit.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IndefiniteLivedTradeNamesGross_lbl" xml:lang="en-US" id="id_4139311_1069288_1_1">Indefinite Lived Trade Names Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IndefiniteLivedTradeNamesGross_lbl" xml:lang="en-US" id="id_4139311_1069288_2_1">Indefinite-Lived Trade Names, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IndefiniteLivedTradeNamesGross" xlink:to="lcut_IndefiniteLivedTradeNamesGross_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsAndGoodwillLineItems" xlink:label="lcut_IntangibleAssetsAndGoodwillLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IntangibleAssetsAndGoodwillLineItems_lbl" xml:lang="en-US" id="id_4139311_979916_3_1">Intangible Assets And Goodwill [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IntangibleAssetsAndGoodwillLineItems_lbl" xml:lang="en-US" id="id_4139311_979916_1_1">Intangible Assets And Goodwill [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IntangibleAssetsAndGoodwillLineItems_lbl" xml:lang="en-US" id="id_4139311_979916_2_1">Intangible Assets And Goodwill [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="lcut_IntangibleAssetsAndGoodwillLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsAndGoodwillTable" xlink:label="lcut_IntangibleAssetsAndGoodwillTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IntangibleAssetsAndGoodwillTable_lbl" xml:lang="en-US" id="id_4139311_1038741_3_1">Intangible Assets And Goodwill [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IntangibleAssetsAndGoodwillTable_lbl" xml:lang="en-US" id="id_4139311_1038741_1_1">Intangible Assets And Goodwill [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IntangibleAssetsAndGoodwillTable_lbl" xml:lang="en-US" id="id_4139311_1038741_2_1">Intangible Assets And Goodwill [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IntangibleAssetsAndGoodwillTable" xlink:to="lcut_IntangibleAssetsAndGoodwillTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_910601_1_1">Intangible Assets Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_910601_2_1">INTANGIBLE ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsGross" xlink:label="lcut_IntangibleAssetsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_IntangibleAssetsGross_lbl" xml:lang="en-US" id="id_4139311_942265_3_1">Gross amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_IntangibleAssetsGross_lbl" xml:lang="en-US" id="id_4139311_942265_1_1">Intangible Assets, Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_IntangibleAssetsGross_lbl" xml:lang="en-US" id="id_4139311_942265_2_1">Intangible Assets, Gross (Including Goodwill)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_IntangibleAssetsGross" xlink:to="lcut_IntangibleAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_920050_1_1">Intangible Assets, Net (Including Goodwill)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_920050_4_1">Goodwill and Intangible Assets, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_920050_5_1">Goodwill and intangible assets, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_920050_2_1">INTANGIBLE ASSETS, net (Note D)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xml:lang="en-US" id="id_4139311_920050_6_1">Intangible Assets, Net (Including Goodwill)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US" id="id_4139311_916975_1_1">Interest Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US" id="id_4139311_916975_14_1">Interest expense (Note E)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestPaid" xlink:label="us-gaap_InterestPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US" id="id_4139311_916032_1_1">Interest Paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US" id="id_4139311_916032_2_1">Cash paid for interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaid" xlink:to="us-gaap_InterestPaid_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_InterestRateSwapAgreementsMember" xlink:label="lcut_InterestRateSwapAgreementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_InterestRateSwapAgreementsMember_lbl" xml:lang="en-US" id="id_4139311_1018197_3_1">Interest Rate Swap Agreements [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_InterestRateSwapAgreementsMember_lbl" xml:lang="en-US" id="id_4139311_1018197_1_1">Interest Rate Swap Agreements [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_InterestRateSwapAgreementsMember_lbl" xml:lang="en-US" id="id_4139311_1018197_2_1">Interest Rate Swap Agreements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_InterestRateSwapAgreementsMember" xlink:to="lcut_InterestRateSwapAgreementsMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_InternationalOperationsMember" xlink:label="lcut_InternationalOperationsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_InternationalOperationsMember_lbl" xml:lang="en-US" id="id_4139311_1003182_3_1">International Operations [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_InternationalOperationsMember_lbl" xml:lang="en-US" id="id_4139311_1003182_1_1">International Operations [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_InternationalOperationsMember_lbl" xml:lang="en-US" id="id_4139311_1003182_2_1">International</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_InternationalOperationsMember" xlink:to="lcut_InternationalOperationsMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryCurrentTable" xlink:label="us-gaap_InventoryCurrentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryCurrentTable_lbl" xml:lang="en-US" id="id_4139311_904049_1_1">Inventory, Current [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryCurrentTable_lbl" xml:lang="en-US" id="id_4139311_904049_2_1">Inventory, Current [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="us-gaap_InventoryCurrentTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl" xml:lang="en-US" id="id_4139311_918563_1_1">Inventory, Finished Goods, Net of Reserves</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl" xml:lang="en-US" id="id_4139311_918563_2_1">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryLineItems" xlink:label="us-gaap_InventoryLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryLineItems_lbl" xml:lang="en-US" id="id_4139311_905707_1_1">Inventory [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryLineItems_lbl" xml:lang="en-US" id="id_4139311_905707_2_1">Inventory [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="us-gaap_InventoryPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_900717_1_1">Inventory, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_900717_2_1">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves_lbl" xml:lang="en-US" id="id_4139311_919566_1_1">Inventory, Raw Materials, Net of Reserves</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves_lbl" xml:lang="en-US" id="id_4139311_919566_2_1">Raw materials</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterialsNetOfReserves" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves_lbl" xml:lang="en-US" id="id_4139311_920582_1_1">Inventory, Work in Process, Net of Reserves</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves_lbl" xml:lang="en-US" id="id_4139311_920582_2_1">Work in process</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcessNetOfReserves" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentAxis" xlink:label="invest_InvestmentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="invest_InvestmentAxis_lbl" xml:lang="en-US" id="id_4139311_902967_1_1">Investment [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="invest_InvestmentAxis_lbl" xml:lang="en-US" id="id_4139311_902967_2_1">Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="invest_InvestmentAxis" xlink:to="invest_InvestmentAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentDomain" xlink:label="invest_InvestmentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="invest_InvestmentDomain_lbl" xml:lang="en-US" id="id_4139311_911141_1_1">Investment [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="invest_InvestmentDomain_lbl" xml:lang="en-US" id="id_4139311_911141_2_1">Investment [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="invest_InvestmentDomain" xlink:to="invest_InvestmentDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsFairValueDisclosure" xlink:label="us-gaap_InvestmentsFairValueDisclosure"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsFairValueDisclosure_lbl" xml:lang="en-US" id="id_4139311_918557_1_1">Investments, Fair Value Disclosure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentsFairValueDisclosure_lbl" xml:lang="en-US" id="id_4139311_918557_2_1">Fair value of investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsFairValueDisclosure" xlink:to="us-gaap_InvestmentsFairValueDisclosure_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl" xml:lang="en-US" id="id_4139311_919569_1_1">Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl" xml:lang="en-US" id="id_4139311_919569_2_1">INVESTMENTS (Note C)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:to="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US" id="id_4139311_912827_1_1">Legal Entity [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US" id="id_4139311_912827_2_1">Legal Entity [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="us-gaap_LettersOfCreditOutstandingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LettersOfCreditOutstandingAmount_lbl" xml:lang="en-US" id="id_4139311_914259_1_1">Letters of Credit Outstanding, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LettersOfCreditOutstandingAmount_lbl" xml:lang="en-US" id="id_4139311_914259_2_1">Open letters of credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LettersOfCreditOutstandingAmount" xlink:to="us-gaap_LettersOfCreditOutstandingAmount_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US" id="id_4139311_915139_1_1">Liabilities and Equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US" id="id_4139311_915139_6_1">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US" id="id_4139311_907380_1_1">Liabilities and Equity [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US" id="id_4139311_907380_2_1">LIABILITIES AND STOCKHOLDERS' EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US" id="id_4139311_913790_1_1">Liabilities, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US" id="id_4139311_913790_6_1">TOTAL CURRENT LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US" id="id_4139311_904074_1_1">Liabilities, Current [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US" id="id_4139311_904074_2_1">CURRENT LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilityForUncertainTaxPositionsCurrent" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsCurrent_lbl" xml:lang="en-US" id="id_4139311_915133_1_1">Liability for Uncertain Tax Positions, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsCurrent_lbl" xml:lang="en-US" id="id_4139311_915133_2_1">Gross liability for tax positions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilityForUncertainTaxPositionsCurrent" xlink:to="us-gaap_LiabilityForUncertainTaxPositionsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_LicenseMember" xlink:label="lcut_LicenseMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_LicenseMember_lbl" xml:lang="en-US" id="id_4139311_1060427_3_1">License [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_LicenseMember_lbl" xml:lang="en-US" id="id_4139311_1060427_1_1">License [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_LicenseMember_lbl" xml:lang="en-US" id="id_4139311_1060427_2_1">License</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_LicenseMember" xlink:to="lcut_LicenseMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCredit_lbl" xml:lang="en-US" id="id_4139311_916012_1_1">Long-term Line of Credit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCredit_lbl" xml:lang="en-US" id="id_4139311_916012_2_1">Outstanding borrowing under credit facility</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LineOfCredit_lbl" xml:lang="en-US" id="id_4139311_916012_12_1">Short term loan (Note E)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCredit" xlink:to="us-gaap_LineOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityCovenantTerms" xlink:label="us-gaap_LineOfCreditFacilityCovenantTerms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityCovenantTerms_lbl" xml:lang="en-US" id="id_4139311_909030_1_1">Line of Credit Facility, Covenant Terms</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityCovenantTerms_lbl" xml:lang="en-US" id="id_4139311_909030_2_1">Credit facility terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCovenantTerms" xlink:to="us-gaap_LineOfCreditFacilityCovenantTerms_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl" xml:lang="en-US" id="id_4139311_913774_1_1">Line of Credit Facility, Current Borrowing Capacity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl" xml:lang="en-US" id="id_4139311_913774_2_1">Minimum availability under revolving credit to maintain minimum fixed charge ratio for three consecutive months</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl" xml:lang="en-US" id="id_4139311_902419_1_1">Line of Credit Facility, Interest Rate at Period End</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl" xml:lang="en-US" id="id_4139311_902419_2_1">Interest rates on outstanding borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl" xml:lang="en-US" id="id_4139311_910676_1_1">Line of Credit Facility, Interest Rate Description</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl" xml:lang="en-US" id="id_4139311_910676_2_1">Line of credit facility interest rate description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US" id="id_4139311_916010_1_1">Line of Credit Facility, Maximum Borrowing Capacity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US" id="id_4139311_916010_2_1">Credit facility, maximum borrowing capacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_lbl" xml:lang="en-US" id="id_4139311_916450_1_1">Line of Credit Facility, Remaining Borrowing Capacity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_lbl" xml:lang="en-US" id="id_4139311_916450_2_1">Availability under revolving credit facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:label="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_lbl" xml:lang="en-US" id="id_4139311_904097_1_1">Line of Credit Facility, Unused Capacity, Commitment Fee Percentage</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_lbl" xml:lang="en-US" id="id_4139311_904097_2_1">Percentage of line of credit facility unused capacity commitment fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:to="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableCurrent_lbl" xml:lang="en-US" id="id_4139311_915990_1_1">Loans Payable, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansPayableCurrent_lbl" xml:lang="en-US" id="id_4139311_915990_2_1">Current maturity of Credit Agreement Term Loan (Note E)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableCurrent" xlink:to="us-gaap_LoansPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="us-gaap_LongtermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US" id="id_4139311_910720_1_1">Long-term Debt, Type [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US" id="id_4139311_910720_2_1">Long-term Debt, Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="us-gaap_LongtermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeDomain_lbl" xml:lang="en-US" id="id_4139311_902444_1_1">Long-term Debt, Type [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongtermDebtTypeDomain_lbl" xml:lang="en-US" id="id_4139311_902444_2_1">Long-term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="us-gaap_LongtermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLineOfCredit" xlink:label="us-gaap_LongTermLineOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLineOfCredit_lbl" xml:lang="en-US" id="id_4139311_914229_1_1">Long-term Line of Credit, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermLineOfCredit_lbl" xml:lang="en-US" id="id_4139311_914229_2_1">REVOLVING CREDIT FACILITY (Note E)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLineOfCredit" xlink:to="us-gaap_LongTermLineOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US" id="id_4139311_913282_1_1">Loans Payable, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US" id="id_4139311_913282_2_1">CREDIT AGREEMENT TERM LOAN (Note E)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MaximumMember_lbl" xml:lang="en-US" id="id_4139311_907457_1_1">Maximum [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MaximumMember_lbl" xml:lang="en-US" id="id_4139311_907457_2_1">Maximum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MaximumMember" xlink:to="us-gaap_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" xlink:label="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility_lbl" xml:lang="en-US" id="id_4139311_961104_3_1">Minimum availability under revolving credit for three consecutive months to avoid debt covenant.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility_lbl" xml:lang="en-US" id="id_4139311_961104_1_1">Minimum Amount Of Borrowing Availability Under Revolving Credit Facility</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility_lbl" xml:lang="en-US" id="id_4139311_961104_2_1">Minimum availability under revolving credit to maintain minimum fixed charge ratio for four consecutive months</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" xlink:to="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinimumMember_lbl" xml:lang="en-US" id="id_4139311_909105_1_1">Minimum [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinimumMember_lbl" xml:lang="en-US" id="id_4139311_909105_2_1">Minimum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinimumMember" xlink:to="us-gaap_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_MultiCurrencyLineOfCreditMember" xlink:label="lcut_MultiCurrencyLineOfCreditMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_MultiCurrencyLineOfCreditMember_lbl" xml:lang="en-US" id="id_4139311_1062504_3_1">Multi Currency Line Of Credit [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_MultiCurrencyLineOfCreditMember_lbl" xml:lang="en-US" id="id_4139311_1062504_1_1">Multi Currency Line Of Credit [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_MultiCurrencyLineOfCreditMember_lbl" xml:lang="en-US" id="id_4139311_1062504_2_1">Multi-currency Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_MultiCurrencyLineOfCreditMember" xlink:to="lcut_MultiCurrencyLineOfCreditMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_lbl" xml:lang="en-US" id="id_4139311_918620_1_1">Net Cash Provided by (Used in) Financing Activities, Continuing Operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_lbl" xml:lang="en-US" id="id_4139311_918620_6_1">NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US" id="id_4139311_900864_1_1">Net Cash Provided by (Used in) Financing Activities, Continuing Operations [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US" id="id_4139311_900864_2_1">FINANCING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_lbl" xml:lang="en-US" id="id_4139311_919104_1_1">Net Cash Provided by (Used in) Investing Activities, Continuing Operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_lbl" xml:lang="en-US" id="id_4139311_919104_6_1">NET CASH USED IN INVESTING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US" id="id_4139311_909108_1_1">Net Cash Provided by (Used in) Investing Activities, Continuing Operations [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US" id="id_4139311_909108_2_1">INVESTING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_lbl" xml:lang="en-US" id="id_4139311_904193_1_1">Net Cash Provided by (Used in) Operating Activities, Continuing Operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_lbl" xml:lang="en-US" id="id_4139311_904193_6_1">NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US" id="id_4139311_900865_1_1">Net Cash Provided by (Used in) Operating Activities, Continuing Operations [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US" id="id_4139311_900865_2_1">OPERATING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_915986_1_1">Net Income (Loss) Attributable to Parent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/positiveLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_915986_32_1">Net loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_915986_2_1">Net income (loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_915986_6_1">NET INCOME (LOSS)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_915986_12_1">Net income (loss) - basic and diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_910763_1_1">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_910763_2_1">New Accounting Pronouncements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US" id="id_4139311_904203_1_1">Noncash Investing and Financing Items [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US" id="id_4139311_904203_2_1">Non-cash investing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NumberOfReportableSegments" xlink:label="us-gaap_NumberOfReportableSegments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NumberOfReportableSegments_lbl" xml:lang="en-US" id="id_4139311_912404_1_1">Number of Reportable Segments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NumberOfReportableSegments_lbl" xml:lang="en-US" id="id_4139311_912404_2_1">Number of reportable business segment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NumberOfReportableSegments" xlink:to="us-gaap_NumberOfReportableSegments_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_914630_1_1">Operating Income (Loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_914630_2_1">Income (loss) from operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_914630_6_1">Income from operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US" id="id_4139311_914630_12_1">Income from operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingSegmentsMember" xlink:label="us-gaap_OperatingSegmentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingSegmentsMember_lbl" xml:lang="en-US" id="id_4139311_902533_1_1">Operating Segments [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingSegmentsMember_lbl" xml:lang="en-US" id="id_4139311_902533_2_1">Operating Segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingSegmentsMember" xlink:to="us-gaap_OperatingSegmentsMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US" id="id_4139311_907529_1_1">Organization, Consolidation and Presentation of Financial Statements [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US" id="id_4139311_907529_2_1">Organization, Consolidation and Presentation of Financial Statements [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherAcquisitionsMember" xlink:label="lcut_OtherAcquisitionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_OtherAcquisitionsMember_lbl" xml:lang="en-US" id="id_4139311_940984_3_1">Other Acquisitions [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_OtherAcquisitionsMember_lbl" xml:lang="en-US" id="id_4139311_940984_1_1">Other Acquisitions [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_OtherAcquisitionsMember_lbl" xml:lang="en-US" id="id_4139311_940984_2_1">Other Acquisitions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_OtherAcquisitionsMember" xlink:to="lcut_OtherAcquisitionsMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US" id="id_4139311_920127_1_1">Other Assets, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US" id="id_4139311_920127_2_1">OTHER ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xml:lang="en-US" id="id_4139311_902540_1_1">Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xml:lang="en-US" id="id_4139311_902540_2_1">Accumulated deferred losses on cash flow hedges:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xml:lang="en-US" id="id_4139311_909170_1_1">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xml:lang="en-US" id="id_4139311_909170_2_1">Accumulated translation adjustment:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913229_1_1">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913229_2_1">Translation adjustment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913229_12_1">Translation gain (loss) during period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913734_1_1">Other Comprehensive Income (Loss), Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US" id="id_4139311_913734_6_1">Other comprehensive income (loss), net of taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xml:lang="en-US" id="id_4139311_904240_1_1">Other Comprehensive Income (Loss), Net of Tax [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xml:lang="en-US" id="id_4139311_904240_2_1">Other comprehensive income (loss), net of taxes:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract_lbl" xml:lang="en-US" id="id_4139311_902548_1_1">Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Reclassification Adjustments and Tax [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract_lbl" xml:lang="en-US" id="id_4139311_902548_2_1">Accumulated effect of retirement benefit obligations:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract_lbl" xml:lang="en-US" id="id_4139311_910797_1_1">Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Reclassification Adjustments, Net of Tax [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract_lbl" xml:lang="en-US" id="id_4139311_910797_2_1">Amounts reclassified from accumulated other comprehensive loss:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_919127_1_1">Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_lbl" xml:lang="en-US" id="id_4139311_919127_14_1">Effect of retirement benefit obligations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax_lbl" xml:lang="en-US" id="id_4139311_919128_1_1">Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax_lbl" xml:lang="en-US" id="id_4139311_919128_14_1">Amortization of actuarial losses, net of taxes of $5 and $8 for the three months ended September 30, 2014 and 2013, respectively, and $14 and $27 for the nine months ended September 30, 2014 and 2013, respectively</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax_lbl" xml:lang="en-US" id="id_4139311_916391_1_1">Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax_lbl" xml:lang="en-US" id="id_4139311_916391_2_1">Amortization of actuarial losses, taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US" id="id_4139311_915520_1_1">Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/positiveLabel" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US" id="id_4139311_915520_32_1">Derivative fair value adjustment, net of taxes of $49 and $32 for the three months ended September 30, 2014 and 2013, respectively, and $26 and $131 for the nine months ended September 30, 2014 and 2013, respectively</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US" id="id_4139311_915520_2_1">Derivative fair value adjustment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US" id="id_4139311_915520_12_1">Derivative fair value adjustment gain (loss), net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax_lbl" xml:lang="en-US" id="id_4139311_919652_1_1">Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax_lbl" xml:lang="en-US" id="id_4139311_919652_2_1">Derivative fair value adjustment, tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember" xlink:label="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember_lbl" xml:lang="en-US" id="id_4139311_1058910_3_1">Other Current Assets and Other Long-Term Assets [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember_lbl" xml:lang="en-US" id="id_4139311_1058910_1_1">Other Current Assets and Other Long-Term Assets [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember_lbl" xml:lang="en-US" id="id_4139311_1058910_2_1">Other Current Assets and Other Long-Term Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember" xlink:to="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherIntangibleAssetsMember" xlink:label="us-gaap_OtherIntangibleAssetsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIntangibleAssetsMember_lbl" xml:lang="en-US" id="id_4139311_909176_1_1">Other Intangible Assets [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIntangibleAssetsMember_lbl" xml:lang="en-US" id="id_4139311_909176_2_1">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIntangibleAssetsMember" xlink:to="us-gaap_OtherIntangibleAssetsMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US" id="id_4139311_915047_1_1">Other Liabilities, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US" id="id_4139311_915047_2_1">DEFERRED RENT &amp; OTHER LONG-TERM LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherLineItems" xlink:label="lcut_OtherLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_OtherLineItems_lbl" xml:lang="en-US" id="id_4139311_1007777_3_1">Other [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_OtherLineItems_lbl" xml:lang="en-US" id="id_4139311_1007777_1_1">Other [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_OtherLineItems_lbl" xml:lang="en-US" id="id_4139311_1007777_2_1">Other [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_OtherLineItems" xlink:to="lcut_OtherLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherLongTermLiabilitiesMember" xlink:label="lcut_OtherLongTermLiabilitiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_OtherLongTermLiabilitiesMember_lbl" xml:lang="en-US" id="id_4139311_943429_3_1">Other Long Term Liabilities [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_OtherLongTermLiabilitiesMember_lbl" xml:lang="en-US" id="id_4139311_943429_1_1">Other Long Term Liabilities [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_OtherLongTermLiabilitiesMember_lbl" xml:lang="en-US" id="id_4139311_943429_2_1">Other Long Term Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_OtherLongTermLiabilitiesMember" xlink:to="lcut_OtherLongTermLiabilitiesMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherTable" xlink:label="lcut_OtherTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_OtherTable_lbl" xml:lang="en-US" id="id_4139311_1062773_3_1">Other [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_OtherTable_lbl" xml:lang="en-US" id="id_4139311_1062773_1_1">Other [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_OtherTable_lbl" xml:lang="en-US" id="id_4139311_1062773_2_1">Other [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_OtherTable" xlink:to="lcut_OtherTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForRepurchaseOfEquity" xlink:label="us-gaap_PaymentsForRepurchaseOfEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRepurchaseOfEquity_lbl" xml:lang="en-US" id="id_4139311_915010_1_1">Payments for Repurchase of Equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForRepurchaseOfEquity_lbl" xml:lang="en-US" id="id_4139311_915010_14_1">Payments for common stock repurchases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfEquity" xlink:to="us-gaap_PaymentsForRepurchaseOfEquity_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDividends_lbl" xml:lang="en-US" id="id_4139311_913695_1_1">Payments of Dividends</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsOfDividends_lbl" xml:lang="en-US" id="id_4139311_913695_2_1">Cash dividend paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfDividends_lbl" xml:lang="en-US" id="id_4139311_913695_14_1">Cash dividends paid (Note K)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDividends" xlink:to="us-gaap_PaymentsOfDividends_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfFinancingCosts" xlink:label="us-gaap_PaymentsOfFinancingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfFinancingCosts_lbl" xml:lang="en-US" id="id_4139311_915931_1_1">Payments of Financing Costs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfFinancingCosts_lbl" xml:lang="en-US" id="id_4139311_915931_14_1">Payment of financing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfFinancingCosts" xlink:to="us-gaap_PaymentsOfFinancingCosts_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PaymentsToAcquireBusinesses" xlink:label="lcut_PaymentsToAcquireBusinesses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_PaymentsToAcquireBusinesses_lbl" xml:lang="en-US" id="id_4139311_985347_3_1">Payments to Acquire Businesses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_PaymentsToAcquireBusinesses_lbl" xml:lang="en-US" id="id_4139311_985347_1_1">Payments to Acquire Businesses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_PaymentsToAcquireBusinesses_lbl" xml:lang="en-US" id="id_4139311_985347_2_1">Business acquisition cash paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_PaymentsToAcquireBusinesses" xlink:to="lcut_PaymentsToAcquireBusinesses_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross_lbl" xml:lang="en-US" id="id_4139311_915482_1_1">Payments to Acquire Businesses, Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross_lbl" xml:lang="en-US" id="id_4139311_915482_2_1">Business acquisition cash paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross_lbl" xml:lang="en-US" id="id_4139311_915482_12_1">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesGross" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US" id="id_4139311_914589_1_1">Payments to Acquire Businesses, Net of Cash Acquired</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US" id="id_4139311_914589_14_1">Kitchen Craft acquisition, net of cash acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired_lbl" xml:lang="en-US" id="id_4139311_913196_1_1">Payments to Acquire Business Two, Net of Cash Acquired</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired_lbl" xml:lang="en-US" id="id_4139311_913196_14_1">Other acquisitions, net of cash acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" xlink:to="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US" id="id_4139311_915943_1_1">Payments to Acquire Property, Plant, and Equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US" id="id_4139311_915943_14_1">Purchases of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PercentageOfAnnualNetSales" xlink:label="lcut_PercentageOfAnnualNetSales"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_PercentageOfAnnualNetSales_lbl" xml:lang="en-US" id="id_4139311_1053086_3_1">Percentage of total annual net sales in the third and fourth quarters.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_PercentageOfAnnualNetSales_lbl" xml:lang="en-US" id="id_4139311_1053086_1_1">Percentage of Annual Net Sales</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_PercentageOfAnnualNetSales_lbl" xml:lang="en-US" id="id_4139311_1053086_2_1">Percentage of total annual net sales in the third and fourth quarters</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_PercentageOfAnnualNetSales" xlink:to="lcut_PercentageOfAnnualNetSales_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" xlink:label="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral_lbl" xml:lang="en-US" id="id_4139311_956103_3_1">Percentage of Capital Stock Of Foreign Subsidiaries Pledged as Collateral</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral_lbl" xml:lang="en-US" id="id_4139311_956103_1_1">Percentage of Capital Stock Of Foreign Subsidiaries Pledged as Collateral</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral_lbl" xml:lang="en-US" id="id_4139311_956103_2_1">Percentage of capital stock of foreign subsidiaries pledged as collateral</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" xlink:to="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US" id="id_4139311_912485_1_1">Preferred Stock, Par or Stated Value Per Share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US" id="id_4139311_912485_2_1">Preferred stock, par value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US" id="id_4139311_910853_1_1">Preferred Stock, Shares Authorized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US" id="id_4139311_910853_2_1">Preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US" id="id_4139311_912489_1_1">Preferred Stock, Shares Issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US" id="id_4139311_912489_2_1">Preferred stock, issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_907615_1_1">Preferred Stock, Shares Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_907615_2_1">Preferred stock, outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US" id="id_4139311_913663_1_1">Preferred Stock, Value, Issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US" id="id_4139311_913663_2_1">Preferred stock, $.01 par value, shares authorized: 100 shares of Series A and 2,000,000 shares of Series B; none issued and outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US" id="id_4139311_917632_1_1">Prepaid Expense and Other Assets, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US" id="id_4139311_917632_2_1">Prepaid expenses and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl" xml:lang="en-US" id="id_4139311_920698_1_1">Proceeds from Issuance of Long-term Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl" xml:lang="en-US" id="id_4139311_920698_2_1">Proceeds from Credit Agreement Term Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromLongTermLinesOfCredit" xlink:label="us-gaap_ProceedsFromLongTermLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLongTermLinesOfCredit_lbl" xml:lang="en-US" id="id_4139311_920198_1_1">Proceeds from Long-term Lines of Credit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromLongTermLinesOfCredit_lbl" xml:lang="en-US" id="id_4139311_920198_2_1">Proceeds from Revolving Credit Facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLongTermLinesOfCredit" xlink:to="us-gaap_ProceedsFromLongTermLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl" xml:lang="en-US" id="id_4139311_918720_1_1">Proceeds from Sale of Property, Plant, and Equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl" xml:lang="en-US" id="id_4139311_918720_2_1">Net proceeds from sale of property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="us-gaap_ProceedsFromShortTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl" xml:lang="en-US" id="id_4139311_918723_1_1">Proceeds from Short-term Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl" xml:lang="en-US" id="id_4139311_918723_2_1">Proceeds from Short Term Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US" id="id_4139311_919205_1_1">Proceeds from Stock Options Exercised</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US" id="id_4139311_919205_2_1">Proceeds from exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US" id="id_4139311_917135_1_1">Property, Plant and Equipment, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US" id="id_4139311_917135_2_1">PROPERTY AND EQUIPMENT, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US" id="id_4139311_917656_1_1">Provision for Doubtful Accounts</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US" id="id_4139311_917656_2_1">Provision for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RangeAxis_lbl" xml:lang="en-US" id="id_4139311_901032_1_1">Range [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RangeAxis_lbl" xml:lang="en-US" id="id_4139311_901032_2_1">Range</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RangeMember_lbl" xml:lang="en-US" id="id_4139311_910911_1_1">Range [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RangeMember_lbl" xml:lang="en-US" id="id_4139311_910911_2_1">Range [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_RangeMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" xlink:label="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained_lbl" xml:lang="en-US" id="id_4139311_937760_3_1">Reduction in income tax liability that will be recognized if uncertain tax positions as of the balance sheet date are sustained.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained_lbl" xml:lang="en-US" id="id_4139311_937760_1_1">Reduction in Income Tax Liability if Tax Positions Sustained</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained_lbl" xml:lang="en-US" id="id_4139311_937760_2_1">Reduction in Income Tax Liability if Tax Positions Sustained</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" xlink:to="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit" xlink:label="us-gaap_RepaymentsOfLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl" xml:lang="en-US" id="id_4139311_914109_1_1">Repayments of Lines of Credit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl" xml:lang="en-US" id="id_4139311_914109_14_1">Repayments of Revolving Credit Facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl" xml:lang="en-US" id="id_4139311_913639_1_1">Repayments of Long-term Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl" xml:lang="en-US" id="id_4139311_913639_14_1">Repayment of Credit Agreement Term Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongTermDebt" xlink:to="us-gaap_RepaymentsOfLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfSecuredDebt" xlink:label="us-gaap_RepaymentsOfSecuredDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfSecuredDebt_lbl" xml:lang="en-US" id="id_4139311_913142_1_1">Repayments of Secured Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfSecuredDebt_lbl" xml:lang="en-US" id="id_4139311_913142_14_1">Repayments of Senior Secured Term Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfSecuredDebt" xlink:to="us-gaap_RepaymentsOfSecuredDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="us-gaap_RepaymentsOfShortTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfShortTermDebt_lbl" xml:lang="en-US" id="id_4139311_913144_1_1">Repayments of Short-term Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfShortTermDebt_lbl" xml:lang="en-US" id="id_4139311_913144_14_1">Payment s on Short Term Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfShortTermDebt" xlink:to="us-gaap_RepaymentsOfShortTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="us-gaap_RestrictedStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockMember_lbl" xml:lang="en-US" id="id_4139311_902719_1_1">Restricted Stock [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedStockMember_lbl" xml:lang="en-US" id="id_4139311_902719_2_1">Restricted Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="us-gaap_RestrictedStockMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestructuringCharges_lbl" xml:lang="en-US" id="id_4139311_917692_1_1">Restructuring Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestructuringCharges_lbl" xml:lang="en-US" id="id_4139311_917692_2_1">Restructuring expenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RestructuringCharges_lbl" xml:lang="en-US" id="id_4139311_917692_12_1">Restructuring expenses (Note A)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringCharges" xlink:to="us-gaap_RestructuringCharges_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_RetailMember" xlink:label="lcut_RetailMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_RetailMember_lbl" xml:lang="en-US" id="id_4139311_1057986_3_1">Retail [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_RetailMember_lbl" xml:lang="en-US" id="id_4139311_1057986_1_1">Retail [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_RetailMember_lbl" xml:lang="en-US" id="id_4139311_1057986_2_1">Retail Direct</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_RetailMember" xlink:to="lcut_RetailMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US" id="id_4139311_914530_1_1">Retained Earnings (Accumulated Deficit)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US" id="id_4139311_914530_2_1">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_904473_1_1">Revenue Recognition, Policy [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_904473_2_1">Revenue recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevolvingCreditFacilityMember" xlink:label="us-gaap_RevolvingCreditFacilityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevolvingCreditFacilityMember_lbl" xml:lang="en-US" id="id_4139311_912598_1_1">Revolving Credit Facility [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevolvingCreditFacilityMember_lbl" xml:lang="en-US" id="id_4139311_912598_2_1">Revolving Credit Facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevolvingCreditFacilityMember" xlink:to="us-gaap_RevolvingCreditFacilityMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueNet_lbl" xml:lang="en-US" id="id_4139311_914087_1_1">Revenue, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SalesRevenueNet_lbl" xml:lang="en-US" id="id_4139311_914087_2_1">Net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNet" xlink:to="us-gaap_SalesRevenueNet_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioFiveMember" xlink:label="lcut_ScenarioFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScenarioFiveMember_lbl" xml:lang="en-US" id="id_4139311_952344_3_1">Scenario 5 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScenarioFiveMember_lbl" xml:lang="en-US" id="id_4139311_952344_1_1">Scenario 5 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScenarioFiveMember_lbl" xml:lang="en-US" id="id_4139311_952344_2_1">Each fiscal quarter end in 2015</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScenarioFiveMember" xlink:to="lcut_ScenarioFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioFourMember" xlink:label="lcut_ScenarioFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScenarioFourMember_lbl" xml:lang="en-US" id="id_4139311_997143_3_1">Scenario 4 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScenarioFourMember_lbl" xml:lang="en-US" id="id_4139311_997143_1_1">Scenario 4 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScenarioFourMember_lbl" xml:lang="en-US" id="id_4139311_997143_2_1">At any time any Term Loan is outstanding or at any time no Term Loan is outstanding and availability under the Revolving Credit Facility is less than $17.5 million and continuing until availability of at least $20.0 million is maintained for three consecutive months, the Company is required to maintain a minimum fixed charge coverage ratio of 1.10 to 1.00 for each four consecutive fiscal quarter period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScenarioFourMember" xlink:to="lcut_ScenarioFourMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioSevenMember" xlink:label="lcut_ScenarioSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScenarioSevenMember_lbl" xml:lang="en-US" id="id_4139311_1068914_3_1">Scenario 7 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScenarioSevenMember_lbl" xml:lang="en-US" id="id_4139311_1068914_1_1">Scenario 7 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScenarioSevenMember_lbl" xml:lang="en-US" id="id_4139311_1068914_2_1">Each fiscal quarter end during 2014</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScenarioSevenMember" xlink:to="lcut_ScenarioSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioSixMember" xlink:label="lcut_ScenarioSixMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScenarioSixMember_lbl" xml:lang="en-US" id="id_4139311_944878_3_1">Scenario 6 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScenarioSixMember_lbl" xml:lang="en-US" id="id_4139311_944878_1_1">Scenario 6 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScenarioSixMember_lbl" xml:lang="en-US" id="id_4139311_944878_2_1">Each fiscal quarter ending thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScenarioSixMember" xlink:to="lcut_ScenarioSixMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="us-gaap_ScenarioUnspecifiedDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US" id="id_4139311_904423_1_1">Scenario, Unspecified [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US" id="id_4139311_904423_2_1">Scenario, Unspecified [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="us-gaap_ScenarioUnspecifiedDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:label="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_907779_1_1">Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_907779_2_1">Components of Accumulated Other Comprehensive Loss, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:to="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" xml:lang="en-US" id="id_4139311_907782_1_1">Schedule of Business Acquisitions, by Acquisition [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" xml:lang="en-US" id="id_4139311_907782_2_1">Schedule of Business Acquisitions, by Acquisition [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_lbl" xml:lang="en-US" id="id_4139311_912610_1_1">Schedule of Business Acquisitions, by Acquisition [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_lbl" xml:lang="en-US" id="id_4139311_912610_2_1">Purchase Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems_lbl" xml:lang="en-US" id="id_4139311_999556_3_1">Schedule of Business Acquisitions, Purchase Price Allocation [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems_lbl" xml:lang="en-US" id="id_4139311_999556_1_1">Schedule of Business Acquisitions, Purchase Price Allocation [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems_lbl" xml:lang="en-US" id="id_4139311_999556_2_1">Schedule of Business Acquisitions, Purchase Price Allocation [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable_lbl" xml:lang="en-US" id="id_4139311_1061708_3_1">Schedule of Business Acquisitions, Purchase Price Allocation [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable_lbl" xml:lang="en-US" id="id_4139311_1061708_1_1">Schedule of Business Acquisitions, Purchase Price Allocation [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable_lbl" xml:lang="en-US" id="id_4139311_1061708_2_1">Schedule of Business Acquisitions, Purchase Price Allocation [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" xlink:to="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_912612_1_1">Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_912612_2_1">Supplemental Cash Flow Information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:label="lcut_ScheduleOfCashFlowSupplementalLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfCashFlowSupplementalLineItems_lbl" xml:lang="en-US" id="id_4139311_1030431_3_1">Schedule of Cash Flow, Supplemental [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfCashFlowSupplementalLineItems_lbl" xml:lang="en-US" id="id_4139311_1030431_1_1">Schedule of Cash Flow, Supplemental [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfCashFlowSupplementalLineItems_lbl" xml:lang="en-US" id="id_4139311_1030431_2_1">Schedule of Cash Flow, Supplemental [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:to="lcut_ScheduleOfCashFlowSupplementalLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfCashFlowSupplementalTable" xlink:label="lcut_ScheduleOfCashFlowSupplementalTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfCashFlowSupplementalTable_lbl" xml:lang="en-US" id="id_4139311_1074393_3_1">Schedule of Cash Flow, Supplemental [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfCashFlowSupplementalTable_lbl" xml:lang="en-US" id="id_4139311_1074393_1_1">Schedule of Cash Flow, Supplemental [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfCashFlowSupplementalTable_lbl" xml:lang="en-US" id="id_4139311_1074393_2_1">Schedule of Cash Flow, Supplemental [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfCashFlowSupplementalTable" xlink:to="lcut_ScheduleOfCashFlowSupplementalTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_909362_1_1">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_909362_2_1">Calculations of Basic and Diluted Income (Loss) per Common Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:label="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable_lbl" xml:lang="en-US" id="id_4139311_904444_1_1">Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable_lbl" xml:lang="en-US" id="id_4139311_904444_2_1">Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:to="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl" xml:lang="en-US" id="id_4139311_912620_1_1">Investment, Name [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl" xml:lang="en-US" id="id_4139311_912620_2_1">Equity Method Investee, Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_lbl" xml:lang="en-US" id="id_4139311_911026_1_1">Schedule of Equity Method Investments [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_lbl" xml:lang="en-US" id="id_4139311_911026_2_1">Schedule of Equity Method Investments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsTable_lbl" xml:lang="en-US" id="id_4139311_902760_1_1">Schedule of Equity Method Investments [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsTable_lbl" xml:lang="en-US" id="id_4139311_902760_2_1">Schedule of Equity Method Investments [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_901141_1_1">Schedule of Intangible Assets and Goodwill [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_901141_2_1">Components of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:to="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems_lbl" xml:lang="en-US" id="id_4139311_1015684_3_1">Schedule of Intangible Assets Disclosure [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems_lbl" xml:lang="en-US" id="id_4139311_1015684_1_1">Schedule of Intangible Assets Disclosure [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems_lbl" xml:lang="en-US" id="id_4139311_1015684_2_1">Schedule of Intangible Assets Disclosure [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable_lbl" xml:lang="en-US" id="id_4139311_948980_3_1">Schedule of Intangible Assets Disclosure [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable_lbl" xml:lang="en-US" id="id_4139311_948980_1_1">Schedule of Intangible Assets Disclosure [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable_lbl" xml:lang="en-US" id="id_4139311_948980_2_1">Schedule of Intangible Assets Disclosure [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureTable_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsTableTextBlock" xlink:label="lcut_ScheduleOfIntangibleAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_923286_3_1">Schedule Of Intangible Assets [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_923286_1_1">Schedule Of Intangible Assets [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_923286_2_1">Summary of Activities Relating to Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfIntangibleAssetsTableTextBlock" xlink:to="lcut_ScheduleOfIntangibleAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_902767_1_1">Schedule of Inventory, Current [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_902767_2_1">Components of Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US" id="id_4139311_906160_1_1">Schedule of Segment Reporting Information, by Segment [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US" id="id_4139311_906160_2_1">Schedule of Segment Reporting Information, by Segment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xml:lang="en-US" id="id_4139311_906161_1_1">Schedule of Segment Reporting Information, by Segment [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xml:lang="en-US" id="id_4139311_906161_2_1">Segment Reporting Information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xml:lang="en-US" id="id_4139311_902785_1_1">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xml:lang="en-US" id="id_4139311_902785_2_1">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_902787_1_1">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US" id="id_4139311_902787_2_1">Summary of Stock Option Activity and Related Information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesLineItems_lbl" xml:lang="en-US" id="id_4139311_972425_3_1">Schedule Of Significant Accounting Policies [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesLineItems_lbl" xml:lang="en-US" id="id_4139311_972425_1_1">Schedule Of Significant Accounting Policies [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesLineItems_lbl" xml:lang="en-US" id="id_4139311_972425_2_1">Schedule Of Significant Accounting Policies [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="lcut_ScheduleOfSignificantAccountingPoliciesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesTable_lbl" xml:lang="en-US" id="id_4139311_932563_3_1">Schedule Of Significant Accounting Policies [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesTable_lbl" xml:lang="en-US" id="id_4139311_932563_1_1">Schedule Of Significant Accounting Policies [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesTable_lbl" xml:lang="en-US" id="id_4139311_932563_2_1">Schedule Of Significant Accounting Policies [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="lcut_ScheduleOfSignificantAccountingPoliciesTable_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SecondAmendedAndRestatedCreditAgreementMember" xlink:label="lcut_SecondAmendedAndRestatedCreditAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_SecondAmendedAndRestatedCreditAgreementMember_lbl" xml:lang="en-US" id="id_4139311_1070347_3_1">Second Amended And Restated Credit Agreement [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_SecondAmendedAndRestatedCreditAgreementMember_lbl" xml:lang="en-US" id="id_4139311_1070347_1_1">Second Amended And Restated Credit Agreement [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_SecondAmendedAndRestatedCreditAgreementMember_lbl" xml:lang="en-US" id="id_4139311_1070347_2_1">Second Amended and Restated Credit Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_SecondAmendedAndRestatedCreditAgreementMember" xlink:to="lcut_SecondAmendedAndRestatedCreditAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredDebt" xlink:label="us-gaap_SecuredDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuredDebt_lbl" xml:lang="en-US" id="id_4139311_913122_1_1">Secured Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuredDebt_lbl" xml:lang="en-US" id="id_4139311_913122_2_1">New Term Loan facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuredDebt" xlink:to="us-gaap_SecuredDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredDebtCurrent" xlink:label="us-gaap_SecuredDebtCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuredDebtCurrent_lbl" xml:lang="en-US" id="id_4139311_916280_1_1">Secured Debt, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuredDebtCurrent_lbl" xml:lang="en-US" id="id_4139311_916280_2_1">Current maturity of Senior Secured Term Loan (Note E)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuredDebtCurrent" xlink:to="us-gaap_SecuredDebtCurrent_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredLongTermDebt" xlink:label="us-gaap_SecuredLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuredLongTermDebt_lbl" xml:lang="en-US" id="id_4139311_913123_1_1">Secured Long-term Debt, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuredLongTermDebt_lbl" xml:lang="en-US" id="id_4139311_913123_2_1">SENIOR SECURED TERM LOAN (Note E)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuredLongTermDebt" xlink:to="us-gaap_SecuredLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentOperatingActivitiesDomain" xlink:label="us-gaap_SegmentOperatingActivitiesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentOperatingActivitiesDomain_lbl" xml:lang="en-US" id="id_4139311_909434_1_1">Operating Activities [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentOperatingActivitiesDomain_lbl" xml:lang="en-US" id="id_4139311_909434_2_1">Operating Activities [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentOperatingActivitiesDomain" xlink:to="us-gaap_SegmentOperatingActivitiesDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US" id="id_4139311_911057_1_1">Segment Reporting [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US" id="id_4139311_911057_2_1">Segment Reporting [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_902811_1_1">Segment Reporting Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US" id="id_4139311_902811_2_1">BUSINESS SEGMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US" id="id_4139311_904518_1_1">Segment Reporting Information [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US" id="id_4139311_904518_2_1">Segment Reporting Information [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SelfInsuranceReservePolicyTextBlock" xlink:label="us-gaap_SelfInsuranceReservePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SelfInsuranceReservePolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_909438_1_1">Self Insurance Reserve [Policy Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SelfInsuranceReservePolicyTextBlock_lbl" xml:lang="en-US" id="id_4139311_909438_2_1">Employee Healthcare</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SelfInsuranceReservePolicyTextBlock" xlink:to="us-gaap_SelfInsuranceReservePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US" id="id_4139311_917190_1_1">Selling, General and Administrative Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US" id="id_4139311_917190_2_1">Selling, general and administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesMember_lbl" xml:lang="en-US" id="id_4139311_906186_1_1">Selling, General and Administrative Expenses [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesMember_lbl" xml:lang="en-US" id="id_4139311_906186_2_1">Selling, general and administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SeniorLeverageRatio" xlink:label="lcut_SeniorLeverageRatio"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_SeniorLeverageRatio_lbl" xml:lang="en-US" id="id_4139311_1066896_3_1">Senior Leverage Ratio</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_SeniorLeverageRatio_lbl" xml:lang="en-US" id="id_4139311_1066896_1_1">Senior Leverage Ratio</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_SeniorLeverageRatio_lbl" xml:lang="en-US" id="id_4139311_1066896_2_1">Senior leverage ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_SeniorLeverageRatio" xlink:to="lcut_SeniorLeverageRatio_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="us-gaap_SeriesAPreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesAPreferredStockMember_lbl" xml:lang="en-US" id="id_4139311_901185_1_1">Series A Preferred Stock [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SeriesAPreferredStockMember_lbl" xml:lang="en-US" id="id_4139311_901185_2_1">Preferred stock Series A</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesAPreferredStockMember" xlink:to="us-gaap_SeriesAPreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="us-gaap_SeriesBPreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesBPreferredStockMember_lbl" xml:lang="en-US" id="id_4139311_912666_1_1">Series B Preferred Stock [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SeriesBPreferredStockMember_lbl" xml:lang="en-US" id="id_4139311_912666_2_1">Preferred stock Series B</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesBPreferredStockMember" xlink:to="us-gaap_SeriesBPreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SettlementPayment" xlink:label="lcut_SettlementPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_SettlementPayment_lbl" xml:lang="en-US" id="id_4139311_955358_3_1">Amount the entity agreed to pay to settle obligations under an agreement.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_SettlementPayment_lbl" xml:lang="en-US" id="id_4139311_955358_1_1">Settlement Payment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_SettlementPayment_lbl" xml:lang="en-US" id="id_4139311_955358_2_1">Additional payment on plan settlement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_SettlementPayment" xlink:to="lcut_SettlementPayment_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US" id="id_4139311_920262_1_1">Share-based Compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US" id="id_4139311_920262_2_1">Stock compensation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_lbl" xml:lang="en-US" id="id_4139311_909452_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_lbl" xml:lang="en-US" id="id_4139311_909452_2_1">Restricted stock vesting period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_lbl" xml:lang="en-US" id="id_4139311_904529_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_lbl" xml:lang="en-US" id="id_4139311_904529_2_1">Restricted stock vesting percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US" id="id_4139311_906214_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US" id="id_4139311_906214_2_1">Restricted stock granted in period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US" id="id_4139311_904532_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US" id="id_4139311_904532_2_1">Fair value of restricted stock at weighted average grant date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xml:lang="en-US" id="id_4139311_901201_1_1">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xml:lang="en-US" id="id_4139311_901201_2_1">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xml:lang="en-US" id="id_4139311_912688_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xml:lang="en-US" id="id_4139311_912688_2_1">Options available for grant in period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract_lbl" xml:lang="en-US" id="id_4139311_1070056_3_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Aggregate Intrinsic Value [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract_lbl" xml:lang="en-US" id="id_4139311_1070056_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Aggregate Intrinsic Value [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract_lbl" xml:lang="en-US" id="id_4139311_1070056_2_1">Aggregate intrinsic value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:to="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US" id="id_4139311_918771_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US" id="id_4139311_918771_4_1">Options exercisable, End of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US" id="id_4139311_904543_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US" id="id_4139311_904543_2_1">Options exercisable at End of Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_904544_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_904544_2_1">Options exercisable at End of Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US" id="id_4139311_909460_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US" id="id_4139311_909460_2_1">Options exercisable, End of Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl" xml:lang="en-US" id="id_4139311_920269_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl" xml:lang="en-US" id="id_4139311_920269_2_1">Total intrinsic value of stock options exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xml:lang="en-US" id="id_4139311_902834_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xml:lang="en-US" id="id_4139311_902834_14_1">Expirations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US" id="id_4139311_904546_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US" id="id_4139311_904546_14_1">Cancellations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US" id="id_4139311_901203_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US" id="id_4139311_901203_2_1">Grants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US" id="id_4139311_917200_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US" id="id_4139311_917200_4_1">Options outstanding, End of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US" id="id_4139311_912692_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US" id="id_4139311_912692_4_1">Ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US" id="id_4139311_912692_5_1">Beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_lbl" xml:lang="en-US" id="id_4139311_902838_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_lbl" xml:lang="en-US" id="id_4139311_902838_2_1">Options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_902839_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_902839_4_1">Ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_902839_5_1">Beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_lbl" xml:lang="en-US" id="id_4139311_902840_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_lbl" xml:lang="en-US" id="id_4139311_902840_2_1">Weighted-average exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US" id="id_4139311_907872_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US" id="id_4139311_907872_2_1">Options outstanding, End of Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract_lbl" xml:lang="en-US" id="id_4139311_1015362_3_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Remaining Contractual Term [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract_lbl" xml:lang="en-US" id="id_4139311_1015362_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Weighted Average Remaining Contractual Term [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract_lbl" xml:lang="en-US" id="id_4139311_1015362_2_1">Weighted-average remaining contractual life (years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:to="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl" xml:lang="en-US" id="id_4139311_906206_1_1">Equity Award [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl" xml:lang="en-US" id="id_4139311_906206_2_1">Equity Award [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_901210_1_1">Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_901210_2_1">Exercises</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_907875_1_1">Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_907875_2_1">Expirations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_907876_1_1">Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_907876_2_1">Cancellations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_909469_1_1">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US" id="id_4139311_909469_2_1">Grants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShippingAndHandlingRevenue" xlink:label="us-gaap_ShippingAndHandlingRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShippingAndHandlingRevenue_lbl" xml:lang="en-US" id="id_4139311_914519_1_1">Shipping and Handling Revenue</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShippingAndHandlingRevenue_lbl" xml:lang="en-US" id="id_4139311_914519_2_1">Shipping and handling revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShippingAndHandlingRevenue" xlink:to="us-gaap_ShippingAndHandlingRevenue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US" id="id_4139311_907909_1_1">Class of Stock [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US" id="id_4139311_907909_2_1">Class of Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US" id="id_4139311_911108_1_1">Statement [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US" id="id_4139311_911108_2_1">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US" id="id_4139311_912723_1_1">Statement of Cash Flows [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US" id="id_4139311_912723_2_1">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US" id="id_4139311_902872_1_1">Statement of Financial Position [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US" id="id_4139311_902872_2_1">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_lbl" xml:lang="en-US" id="id_4139311_902873_1_1">Statement of Comprehensive Income [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_lbl" xml:lang="en-US" id="id_4139311_902873_2_1">Statement of Comprehensive Income [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:to="us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:label="us-gaap_StatementOperatingActivitiesSegmentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOperatingActivitiesSegmentAxis_lbl" xml:lang="en-US" id="id_4139311_909498_1_1">Operating Activities [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementOperatingActivitiesSegmentAxis_lbl" xml:lang="en-US" id="id_4139311_909498_2_1">Statement, Operating Activities Segment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:to="us-gaap_StatementOperatingActivitiesSegmentAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="us-gaap_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementScenarioAxis_lbl" xml:lang="en-US" id="id_4139311_904843_1_1">Scenario [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementScenarioAxis_lbl" xml:lang="en-US" id="id_4139311_904843_2_1">Scenario</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_StatementScenarioAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US" id="id_4139311_906242_1_1">Statement [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US" id="id_4139311_906242_2_1">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US" id="id_4139311_914940_1_1">Stockholders' Equity Attributable to Parent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US" id="id_4139311_914940_6_1">TOTAL STOCKHOLDERS' EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US" id="id_4139311_907922_1_1">Stockholders' Equity Attributable to Parent [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US" id="id_4139311_907922_2_1">STOCKHOLDERS' EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US" id="id_4139311_912733_1_1">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US" id="id_4139311_912733_14_1">Exercises</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockOptionMember" xlink:label="us-gaap_StockOptionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionMember_lbl" xml:lang="en-US" id="id_4139311_912734_1_1">Equity Option [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockOptionMember_lbl" xml:lang="en-US" id="id_4139311_912734_2_1">Stock Option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl" xml:lang="en-US" id="id_4139311_902883_1_1">Stock Repurchased and Retired During Period, Shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl" xml:lang="en-US" id="id_4139311_902883_2_1">Shares repurchased</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US" id="id_4139311_920778_1_1">Stock Repurchased and Retired During Period, Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US" id="id_4139311_920778_2_1">Shares repurchased, value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchaseProgramAuthorizedAmount1" xlink:label="us-gaap_StockRepurchaseProgramAuthorizedAmount1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchaseProgramAuthorizedAmount1_lbl" xml:lang="en-US" id="id_4139311_914939_1_1">Stock Repurchase Program, Authorized Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchaseProgramAuthorizedAmount1_lbl" xml:lang="en-US" id="id_4139311_914939_2_1">Stock repurchase program authorized amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramAuthorizedAmount1" xlink:to="us-gaap_StockRepurchaseProgramAuthorizedAmount1_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventMember_lbl" xml:lang="en-US" id="id_4139311_904859_1_1">Subsequent Event [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventMember_lbl" xml:lang="en-US" id="id_4139311_904859_2_1">Subsequent Event</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeAxis_lbl" xml:lang="en-US" id="id_4139311_902887_1_1">Subsequent Event Type [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventTypeAxis_lbl" xml:lang="en-US" id="id_4139311_902887_2_1">Subsequent Event Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeDomain_lbl" xml:lang="en-US" id="id_4139311_907916_1_1">Subsequent Event Type [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventTypeDomain_lbl" xml:lang="en-US" id="id_4139311_907916_2_1">Subsequent Event Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US" id="id_4139311_902894_1_1">Supplemental Cash Flow Information [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US" id="id_4139311_902894_2_1">Supplemental disclosure of cash flow information:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_TermLoanMember" xlink:label="lcut_TermLoanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_TermLoanMember_lbl" xml:lang="en-US" id="id_4139311_1047786_3_1">Term Loan [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_TermLoanMember_lbl" xml:lang="en-US" id="id_4139311_1047786_1_1">Term Loan [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_TermLoanMember_lbl" xml:lang="en-US" id="id_4139311_1047786_2_1">Term Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_TermLoanMember" xlink:to="lcut_TermLoanMember_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_ThomasPlantMember_lbl" xml:lang="en-US" id="id_4139311_984091_3_1">Thomas Plant [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_ThomasPlantMember_lbl" xml:lang="en-US" id="id_4139311_984091_1_1">Thomas Plant [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_ThomasPlantMember_lbl" xml:lang="en-US" id="id_4139311_984091_2_1">Thomas Plant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_ThomasPlantMember" xlink:to="lcut_ThomasPlantMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TradeNamesMember" xlink:label="us-gaap_TradeNamesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TradeNamesMember_lbl" xml:lang="en-US" id="id_4139311_906290_1_1">Trade Names [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TradeNamesMember_lbl" xml:lang="en-US" id="id_4139311_906290_2_1">Trade Names</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeNamesMember" xlink:to="us-gaap_TradeNamesMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US" id="id_4139311_901389_1_1">Trading Symbol</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US" id="id_4139311_901389_2_1">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_TransactionTwoMember" xlink:label="lcut_TransactionTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcut_TransactionTwoMember_lbl" xml:lang="en-US" id="id_4139311_947163_3_1">Transaction 02 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcut_TransactionTwoMember_lbl" xml:lang="en-US" id="id_4139311_947163_1_1">Transaction 02 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lcut_TransactionTwoMember_lbl" xml:lang="en-US" id="id_4139311_947163_2_1">Transaction 02</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcut_TransactionTwoMember" xlink:to="lcut_TransactionTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationTechniqueAxis" xlink:label="us-gaap_ValuationTechniqueAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ValuationTechniqueAxis_lbl" xml:lang="en-US" id="id_4139311_904933_1_1">Valuation Technique [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ValuationTechniqueAxis_lbl" xml:lang="en-US" id="id_4139311_904933_2_1">Valuation Technique</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ValuationTechniqueAxis" xlink:to="us-gaap_ValuationTechniqueAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationTechniqueDomain" xlink:label="us-gaap_ValuationTechniqueDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ValuationTechniqueDomain_lbl" xml:lang="en-US" id="id_4139311_909866_1_1">Valuation Technique [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ValuationTechniqueDomain_lbl" xml:lang="en-US" id="id_4139311_909866_2_1">Valuation Technique [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ValuationTechniqueDomain" xlink:to="us-gaap_ValuationTechniqueDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_VariableRateAxis" xlink:label="us-gaap_VariableRateAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableRateAxis_lbl" xml:lang="en-US" id="id_4139311_913052_1_1">Variable Rate [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableRateAxis_lbl" xml:lang="en-US" id="id_4139311_913052_2_1">Variable Rate [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableRateAxis" xlink:to="us-gaap_VariableRateAxis_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="us-gaap_VariableRateDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableRateDomain_lbl" xml:lang="en-US" id="id_4139311_904938_1_1">Variable Rate [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableRateDomain_lbl" xml:lang="en-US" id="id_4139311_904938_2_1">Variable Rate [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableRateDomain" xlink:to="us-gaap_VariableRateDomain_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_908219_1_1">Weighted Average Number of Shares Outstanding, Diluted</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US" id="id_4139311_908219_6_1">Weighted-average shares outstanding - diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US" id="id_4139311_913064_1_1">Weighted Average Number of Shares Outstanding, Basic</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US" id="id_4139311_913064_2_1">Weighted-average shares outstanding - basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>lcut-20140930_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- RR Donnelley Xcelerate Taxonomy Presentation Linkbase, based on XBRL 2.1  http://www.edgar-online.com/ -->
<!-- Version: 6.21.3 -->
<!-- Round: 8 -->
<!-- Creation date: 2014-11-08T00:58:29Z -->
<!-- Copyright (c) 2005-2013 R.R. Donnelley & Sons Company All Rights Reserved. -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DocumentandEntityInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfFinancialPositionClassified" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfFinancialPositionClassifiedParen" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfIncome" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfOtherComprehensiveIncome" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_StatementOfCashFlowsIndirect" roleURI="http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfInventory" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureAcquisitionsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosurePurchasePriceOfAcquisition" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosurePurchasePriceOfAcquisitionParenthetical" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureInvestmentsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfIntangibleAssets" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfActivitiesRelatingToIntangibleAssets" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIntangibleAssetsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureDebtAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSummaryOfStockOption" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureStockCompensationAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIncomeLossPerCommonShareAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureIncomeTaxesAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureBusinessSegmentsAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSegmentReportingInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureCashDividendsDeclared" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureOtherAdditionalInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureSupplementalCashFlowInformation" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical" roleURI="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDebtDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEarningsPerShareTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsEarningsPerShareTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock"/>
  <roleRef xlink:type="simple" xlink:href="lcut-20140930.xsd#Role_NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables" roleURI="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables"/>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DocumentAndEntityInformationAbstract" xlink:label="lcut_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DocumentAndEntityInformationAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentType" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_AmendmentFlag" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentPeriodEndDate" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_TradingSymbol" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityRegistrantName" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityCentralIndexKey" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityFilerCategory" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified" xlink:title="104000 - Statement - Statement of Financial Position, Classified">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="us-gaap_AccruedIncomeTaxesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLineOfCredit" xlink:label="us-gaap_LongTermLineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredDebtCurrent" xlink:label="us-gaap_SecuredDebtCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredLongTermDebt" xlink:label="us-gaap_SecuredLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OtherAssetsNoncurrent" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_Assets" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1.2400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="1.2500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_FIFOInventoryAmount" order="1.2600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="1.2700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent" order="1.2800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="1.2900" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesNoncurrent" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LongTermLineOfCredit" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LongTermLoansPayable" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_SecuredLongTermDebt" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="1.1700" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LoansPayableCurrent" order="1.3000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_SecuredDebtCurrent" order="1.3100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LineOfCredit" order="1.3200" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="1.3300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1.3400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedIncomeTaxesCurrent" order="1.3500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="1.3600" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsAbstract" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1.1900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="1.2000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="1.2100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="1.2200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="1.2300" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="us-gaap_SeriesAPreferredStockMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="us-gaap_SeriesBPreferredStockMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_SeriesAPreferredStockMember" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_SeriesBPreferredStockMember" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome" xlink:title="124000 - Statement - Statement of Income (Including Gross Margin)">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockDividendsPerShareDeclared" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DistributionExpenses" xlink:label="lcut_DistributionExpenses"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SalesRevenueNet" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_GrossProfit" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_DistributionExpenses" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_RestructuringCharges" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_InterestExpense" order="1.1000" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="1.1300" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareBasic" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.1700" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockDividendsPerShareDeclared" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome" xlink:title="148400 - Statement - Statement of Comprehensive Income">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" order="1.0700" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTax" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect" xlink:title="152200 - Statement - Statement of Cash Flows">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfFinancingCosts" xlink:label="us-gaap_AmortizationOfFinancingCosts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseDecreaseInDeferredRent" xlink:label="lcut_IncreaseDecreaseInDeferredRent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForRepurchaseOfEquity" xlink:label="us-gaap_PaymentsForRepurchaseOfEquity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfFinancingCosts" xlink:label="us-gaap_PaymentsOfFinancingCosts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromLongTermLinesOfCredit" xlink:label="us-gaap_ProceedsFromLongTermLinesOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="us-gaap_ProceedsFromShortTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit" xlink:label="us-gaap_RepaymentsOfLinesOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfSecuredDebt" xlink:label="us-gaap_RepaymentsOfSecuredDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="us-gaap_RepaymentsOfShortTermDebt"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DepreciationAndAmortization" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="lcut_IncreaseDecreaseInDeferredRent" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions" order="1.1500" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" order="1.1700" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="1.1900" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="1.2000" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="1.2100" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" order="1.2200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" order="1.2300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromLongTermLinesOfCredit" order="1.2400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="1.2500" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfSecuredDebt" order="1.2600" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="1.2700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfLongTermDebt" order="1.2800" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="1.2900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_RepaymentsOfShortTermDebt" order="1.3000" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsOfFinancingCosts" order="1.3100" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsForRepurchaseOfEquity" order="1.3200" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="1.3300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsOfDividends" order="1.3400" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" order="1.3500" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1.3600" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" order="1.3700" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired" order="1.3800" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" order="1.3900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" order="1.4000" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetIncomeLoss" order="1.4100" preferredLabel="http://www.xbrl.org/2003/role/positiveLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1.4200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" order="1.4300" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_2" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" xlink:label="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="us-gaap_BalanceSheetLocationAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="us-gaap_BalanceSheetLocationDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashFlowHedgingMember" xlink:label="us-gaap_CashFlowHedgingMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeByNatureAxis" xlink:label="us-gaap_DerivativeByNatureAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="us-gaap_DerivativeContractTypeDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DerivativeEffectiveDateMonthAndYear" xlink:label="lcut_DerivativeEffectiveDateMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral" xlink:label="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral" xlink:label="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="us-gaap_DerivativeInstrumentRiskAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" xlink:label="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeMaturityDates" xlink:label="us-gaap_DerivativeMaturityDates"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeNameDomain" xlink:label="us-gaap_DerivativeNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_DerivativeNotionalAmount" xlink:label="invest_DerivativeNotionalAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="us-gaap_FairValueInputsLevel2Member"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ForeignExchangeContractMember" xlink:label="us-gaap_ForeignExchangeContractMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_HedgingRelationshipDomain" xlink:label="us-gaap_HedgingRelationshipDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="us-gaap_IncomeStatementLocationDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_InterestRateSwapAgreementsMember" xlink:label="lcut_InterestRateSwapAgreementsMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember" xlink:label="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherLongTermLiabilitiesMember" xlink:label="lcut_OtherLongTermLiabilitiesMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PercentageOfAnnualNetSales" xlink:label="lcut_PercentageOfAnnualNetSales"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:label="lcut_ScheduleOfSignificantAccountingPoliciesTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShippingAndHandlingRevenue" xlink:label="us-gaap_ShippingAndHandlingRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="lcut_ScheduleOfSignificantAccountingPoliciesTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="lcut_OtherLongTermLiabilitiesMember" order="1.1700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="lcut_AccruedLiabilitiesAndOtherLongTermLiabilitiesMember" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="lcut_OtherCurrentAssetsAndOtherLongTermAssetsMember" order="1.1900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DerivativeByNatureAxis" xlink:to="us-gaap_DerivativeNameDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DerivativeContractTypeDomain" xlink:to="us-gaap_ForeignExchangeContractMember" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeContractTypeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" xlink:to="us-gaap_HedgingRelationshipDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DerivativeNameDomain" xlink:to="lcut_InterestRateSwapAgreementsMember" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel2Member" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_HedgingRelationshipDomain" xlink:to="us-gaap_CashFlowHedgingMember" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesMember" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="lcut_PercentageOfAnnualNetSales" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_ShippingAndHandlingRevenue" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="invest_DerivativeNotionalAmount" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="lcut_DerivativeEffectiveDateMonthAndYear" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeMaturityDates" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_DerivativeGainLossOnDerivativeNet" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" xlink:to="us-gaap_RestructuringCharges" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="dei_LegalEntityAxis" order="7.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_DerivativeByNatureAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis" order="12.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_BalanceSheetLocationAxis" order="13.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_DerivativeInstrumentRiskAxis" order="14.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="15.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfSignificantAccountingPoliciesTable" xlink:to="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryCurrentTable" xlink:label="us-gaap_InventoryCurrentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryLineItems" xlink:label="us-gaap_InventoryLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InventoryCurrentTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="us-gaap_InventoryLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_FIFOInventoryAmount" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired" xlink:label="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" xlink:label="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInterestExpenseAndOther" xlink:label="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense" xlink:label="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" xlink:label="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual" xlink:label="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual" xlink:label="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:label="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfSalesMember" xlink:label="us-gaap_CostOfSalesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate" xlink:label="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanBenefitObligation" xlink:label="us-gaap_DefinedBenefitPlanBenefitObligation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:label="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1" xlink:label="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="us-gaap_IncomeStatementLocationDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherAcquisitionsMember" xlink:label="lcut_OtherAcquisitionsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PaymentsToAcquireBusinesses" xlink:label="lcut_PaymentsToAcquireBusinesses"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SettlementPayment" xlink:label="lcut_SettlementPayment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.2000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_OtherAcquisitionsMember" order="1.2300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_PaymentsToAcquireBusinesses" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanBenefitObligation" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_SettlementPayment" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionProFormaInterestExpenseAndOther" order="1.1700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross" order="1.1900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_CostOfSalesMember" order="1.2200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="dei_LegalEntityAxis" order="4.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="12.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="1.2100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" xlink:label="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" xlink:label="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital" order="1.0600" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationConsiderationTransferred1" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_BusinessAcquisitionLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" xlink:label="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" xlink:label="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" order="1.0500" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" order="1.0600" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationTable" xlink:to="lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:label="lcut_BusinessAcquisitionProFormaInformationLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionProFormaInformationTable" xlink:label="lcut_BusinessAcquisitionProFormaInformationTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" xlink:label="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_BusinessAcquisitionProFormaInformationLineItems" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_BusinessAcquisitionProFormaInformationTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_BusinessAcquisitionProFormaInformationTable" xlink:to="lcut_BusinessAcquisitionProFormaInformationLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="lcut_BusinessAcquisitionProFormaInformationTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="us-gaap_DueFromRelatedPartiesCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="us-gaap_EquityMethodInvesteeNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentAggregateCost" xlink:label="us-gaap_EquityMethodInvestmentAggregateCost"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestments" xlink:label="us-gaap_EquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" xlink:label="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrandVentureHoldingsLimitedMember" xlink:label="lcut_GrandVentureHoldingsLimitedMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrupoVasconiaSabMember" xlink:label="lcut_GrupoVasconiaSabMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GsInternacionalSaMember" xlink:label="lcut_GsInternacionalSaMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_HousewaresCorporationOfAsiaLimitedMember" xlink:label="lcut_HousewaresCorporationOfAsiaLimitedMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" xlink:label="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentAxis" xlink:label="invest_InvestmentAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentDomain" xlink:label="invest_InvestmentDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsFairValueDisclosure" xlink:label="us-gaap_InvestmentsFairValueDisclosure"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_TransactionTwoMember" xlink:label="lcut_TransactionTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GrupoVasconiaSabMember" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_HousewaresCorporationOfAsiaLimitedMember" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GsInternacionalSaMember" order="1.1700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GrandVentureHoldingsLimitedMember" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="invest_InvestmentAxis" xlink:to="invest_InvestmentDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="invest_InvestmentDomain" xlink:to="lcut_TransactionTwoMember" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="us-gaap_EquityMethodInvesteeNameDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_ForeignCurrencyExchangeRateTranslation1" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_DueFromRelatedPartiesCurrent" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_InvestmentsFairValueDisclosure" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestments" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_EquityMethodInvestmentAggregateCost" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="dei_LegalEntityAxis" order="4.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="invest_InvestmentAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_RangeAxis" order="12.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="us-gaap_EquityMethodInvesteeNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_GrupoVasconiaSabMember" xlink:label="lcut_GrupoVasconiaSabMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvesteeNameDomain" xlink:to="lcut_GrupoVasconiaSabMember" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="us-gaap_EquityMethodInvesteeNameDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_SalesRevenueNet" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_GrossProfit" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CustomerRelationshipsMember" xlink:label="us-gaap_CustomerRelationshipsMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillGross" xlink:label="us-gaap_GoodwillGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" xlink:label="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedTradeNames" xlink:label="us-gaap_IndefiniteLivedTradeNames"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefiniteLivedTradeNamesGross" xlink:label="lcut_IndefiniteLivedTradeNamesGross"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsGross" xlink:label="lcut_IntangibleAssetsGross"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_LicenseMember" xlink:label="lcut_LicenseMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherIntangibleAssetsMember" xlink:label="us-gaap_OtherIntangibleAssetsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TradeNamesMember" xlink:label="us-gaap_TradeNamesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="lcut_LicenseMember" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_TradeNamesMember" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_CustomerRelationshipsMember" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_OtherIntangibleAssetsMember" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_GoodwillGross" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" order="1.0800" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_Goodwill" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefiniteLivedTradeNamesGross" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss" order="1.1100" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_IndefiniteLivedTradeNames" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IntangibleAssetsGross" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="1.1400" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FinitelivedIntangibleAssetsAcquired1" xlink:label="us-gaap_FinitelivedIntangibleAssetsAcquired1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAcquiredDuringPeriod" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsAndGoodwillLineItems" xlink:label="lcut_IntangibleAssetsAndGoodwillLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IntangibleAssetsAndGoodwillTable" xlink:label="lcut_IntangibleAssetsAndGoodwillTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="lcut_IntangibleAssetsAndGoodwillTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill" order="1.0300" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_GoodwillAcquiredDuringPeriod" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_FinitelivedIntangibleAssetsAcquired1" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="1.0600" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillLineItems" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill_2" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_IntangibleAssetsAndGoodwillTable" xlink:to="lcut_IntangibleAssetsAndGoodwillLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DiscountedCashFlowsValuationTechniqueMember" xlink:label="lcut_DiscountedCashFlowsValuationTechniqueMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="us-gaap_FairValueInputsLevel3Member"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate" xlink:label="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:label="lcut_ScheduleOfIntangibleAssetsDisclosureTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TradeNamesMember" xlink:label="us-gaap_TradeNamesMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationTechniqueAxis" xlink:label="us-gaap_ValuationTechniqueAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationTechniqueDomain" xlink:label="us-gaap_ValuationTechniqueDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel3Member" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_TradeNamesMember" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="dei_LegalEntityAxis" order="6.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_ValuationTechniqueAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="12.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" order="13.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="us-gaap_RangeAxis" order="14.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfIntangibleAssetsDisclosureTable" xlink:to="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ValuationTechniqueAxis" xlink:to="us-gaap_ValuationTechniqueDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ValuationTechniqueDomain" xlink:to="lcut_DiscountedCashFlowsValuationTechniqueMember" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation">
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AbrBasedLoansMember" xlink:label="lcut_AbrBasedLoansMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AlternateBaseRateMember" xlink:label="lcut_AlternateBaseRateMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_AmendedAndRestatedCreditFacilityMember" xlink:label="lcut_AmendedAndRestatedCreditFacilityMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ChangeInIncrementsInLeverageRatio" xlink:label="lcut_ChangeInIncrementsInLeverageRatio"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="us-gaap_CreditFacilityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="us-gaap_CreditFacilityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentInterestInAdditionToLibor" xlink:label="lcut_DebtInstrumentInterestInAdditionToLibor"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="us-gaap_DebtInstrumentLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" xlink:label="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DebtInstrumentsMaturityDateMonthAndYear" xlink:label="lcut_DebtInstrumentsMaturityDateMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="us-gaap_DebtInstrumentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EurocurrencyRateMember" xlink:label="lcut_EurocurrencyRateMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EurodollarMember" xlink:label="us-gaap_EurodollarMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_FixedChargesCoverageRatioMinimum" xlink:label="lcut_FixedChargesCoverageRatioMinimum"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_HsbcFacilityMember" xlink:label="lcut_HsbcFacilityMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition" xlink:label="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="us-gaap_LettersOfCreditOutstandingAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityCovenantTerms" xlink:label="us-gaap_LineOfCreditFacilityCovenantTerms"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:label="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="us-gaap_LongtermDebtTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="us-gaap_LongtermDebtTypeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" xlink:label="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_MultiCurrencyLineOfCreditMember" xlink:label="lcut_MultiCurrencyLineOfCreditMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" xlink:label="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevolvingCreditFacilityMember" xlink:label="us-gaap_RevolvingCreditFacilityMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioFiveMember" xlink:label="lcut_ScenarioFiveMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioFourMember" xlink:label="lcut_ScenarioFourMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioSevenMember" xlink:label="lcut_ScenarioSevenMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScenarioSixMember" xlink:label="lcut_ScenarioSixMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="us-gaap_ScenarioUnspecifiedDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SecondAmendedAndRestatedCreditAgreementMember" xlink:label="lcut_SecondAmendedAndRestatedCreditAgreementMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SecuredDebt" xlink:label="us-gaap_SecuredDebt"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_SeniorLeverageRatio" xlink:label="lcut_SeniorLeverageRatio"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="us-gaap_StatementScenarioAxis"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_TermLoanMember" xlink:label="lcut_TermLoanMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_VariableRateAxis" xlink:label="us-gaap_VariableRateAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="us-gaap_VariableRateDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="us-gaap_RevolvingCreditFacilityMember" order="1.2300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="lcut_TermLoanMember" order="1.3000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="lcut_HsbcFacilityMember" order="1.3500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtInstrumentTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_DebtInstrumentsMaturityDateMonthAndYear" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_SecuredDebt" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_DebtInstrumentInterestInAdditionToLibor" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LettersOfCreditOutstandingAmount" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCredit" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityCovenantTerms" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" order="1.1700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_FixedChargesCoverageRatioMinimum" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_SeniorLeverageRatio" order="1.1900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_ChangeInIncrementsInLeverageRatio" order="1.2000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition" order="1.2100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="dei_LegalEntityAxis" order="5.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_CreditFacilityAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_VariableRateAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="12.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_RangeAxis" order="13.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_StatementScenarioAxis" order="14.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_DebtInstrumentLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="lcut_SecondAmendedAndRestatedCreditAgreementMember" order="1.2200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="lcut_MultiCurrencyLineOfCreditMember" order="1.2700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="lcut_AmendedAndRestatedCreditFacilityMember" order="1.3200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.2500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.2800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioFourMember" order="1.2600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioSevenMember" order="1.3100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioFiveMember" order="1.3400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="lcut_ScenarioSixMember" order="1.3700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_VariableRateAxis" xlink:to="us-gaap_VariableRateDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_VariableRateDomain" xlink:to="lcut_AlternateBaseRateMember" order="1.2400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_VariableRateDomain" xlink:to="us-gaap_EurodollarMember" order="1.2900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_VariableRateDomain" xlink:to="lcut_AbrBasedLoansMember" order="1.3300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_VariableRateDomain" xlink:to="lcut_EurocurrencyRateMember" order="1.3600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:label="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="1.2000" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="1.2100" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="1.0800" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="1.0900" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" order="1.1000" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="1.1600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" order="1.1700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2" order="1.1800" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="1.1900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="1.2200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" order="1.2300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="us-gaap_RestrictedStockMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_AwardTypeAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensation" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_RestrictedStockMember" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DilutiveSecuritiesAbstract" xlink:label="us-gaap_DilutiveSecuritiesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EarningsPerShareDisclosureLineItems" xlink:label="lcut_EarningsPerShareDisclosureLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EarningsPerShareDisclosureTable" xlink:label="lcut_EarningsPerShareDisclosureTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DilutiveSecuritiesAbstract" xlink:to="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DilutiveSecuritiesAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="lcut_EarningsPerShareDisclosureTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_NetIncomeLoss" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_DilutiveSecuritiesAbstract" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_EarningsPerShareBasic" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_EarningsPerShareDisclosureLineItems" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_EarningsPerShareDisclosureTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_EarningsPerShareDisclosureTable" xlink:to="lcut_EarningsPerShareDisclosureLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareDilutedLineItems" xlink:label="us-gaap_EarningsPerShareDilutedLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:label="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockOptionMember" xlink:label="us-gaap_StockOptionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_StockOptionMember" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareDilutedLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTable" xlink:to="us-gaap_EarningsPerShareDilutedLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="us-gaap_DomesticCountryMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="us-gaap_IncomeTaxAuthorityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="us-gaap_IncomeTaxAuthorityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationDescription" xlink:label="us-gaap_IncomeTaxExaminationDescription"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationLineItems" xlink:label="us-gaap_IncomeTaxExaminationLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationTable" xlink:label="us-gaap_IncomeTaxExaminationTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExaminationYearUnderExamination" xlink:label="us-gaap_IncomeTaxExaminationYearUnderExamination"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilityForUncertainTaxPositionsCurrent" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" xlink:label="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="us-gaap_DomesticCountryMember" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxExaminationTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_LiabilityForUncertainTaxPositionsCurrent" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_IncomeTaxExaminationDescription" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationLineItems" xlink:to="us-gaap_IncomeTaxExaminationYearUnderExamination" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="dei_LegalEntityAxis" order="3.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="us-gaap_IncomeTaxAuthorityAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="us-gaap_RangeAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxExaminationTable" xlink:to="us-gaap_IncomeTaxExaminationLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MinimumMember" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NumberOfReportableSegments" xlink:label="us-gaap_NumberOfReportableSegments"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_SegmentReportingInformationLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_NumberOfReportableSegments" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConsolidationItemsAxis" xlink:label="us-gaap_ConsolidationItemsAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConsolidationItemsDomain" xlink:label="us-gaap_ConsolidationItemsDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CorporateNonSegmentMember" xlink:label="us-gaap_CorporateNonSegmentMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DomesticWholesaleMember" xlink:label="lcut_DomesticWholesaleMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_InternationalOperationsMember" xlink:label="lcut_InternationalOperationsMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingSegmentsMember" xlink:label="us-gaap_OperatingSegmentsMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_RetailMember" xlink:label="lcut_RetailMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="us-gaap_SalesRevenueNet"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentOperatingActivitiesDomain" xlink:label="us-gaap_SegmentOperatingActivitiesDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:label="us-gaap_StatementOperatingActivitiesSegmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConsolidationItemsAxis" xlink:to="us-gaap_ConsolidationItemsDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConsolidationItemsDomain" xlink:to="us-gaap_OperatingSegmentsMember" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConsolidationItemsDomain" xlink:to="us-gaap_CorporateNonSegmentMember" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="dei_LegalEntityAxis" order="3.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ConsolidationItemsAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_StatementOperatingActivitiesSegmentAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_SegmentReportingInformationLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentOperatingActivitiesDomain" xlink:to="lcut_DomesticWholesaleMember" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentOperatingActivitiesDomain" xlink:to="lcut_InternationalOperationsMember" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentOperatingActivitiesDomain" xlink:to="lcut_RetailMember" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SalesRevenueNet" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_DepreciationAndAmortization" order="1.0800" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_Assets" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:to="us-gaap_SegmentOperatingActivitiesDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockDividendsPerShareDeclared" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendDeclaredLineItems" xlink:label="lcut_DividendDeclaredLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendDeclaredTable" xlink:label="lcut_DividendDeclaredTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentOneMember" xlink:label="lcut_DividendPaymentOneMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentThreeMember" xlink:label="lcut_DividendPaymentThreeMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DividendPaymentTwoMember" xlink:label="lcut_DividendPaymentTwoMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsAxis" xlink:label="us-gaap_DividendsAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsDomain" xlink:label="us-gaap_DividendsDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:to="lcut_DividendDeclaredTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_CommonStockDividendsPerShareDeclared" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DividendDeclaredLineItems" xlink:to="us-gaap_DividendPayableDateToBePaidDayMonthAndYear" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DividendDeclaredTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DividendDeclaredTable" xlink:to="us-gaap_DividendsAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_DividendDeclaredTable" xlink:to="lcut_DividendDeclaredLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DividendsAxis" xlink:to="us-gaap_DividendsDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DividendsDomain" xlink:to="lcut_DividendPaymentOneMember" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DividendsDomain" xlink:to="lcut_DividendPaymentTwoMember" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DividendsDomain" xlink:to="lcut_DividendPaymentThreeMember" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockDividendsPerShareDeclared" xlink:label="us-gaap_CommonStockDividendsPerShareDeclared"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableCurrent" xlink:label="us-gaap_DividendsPayableCurrent"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherLineItems" xlink:label="lcut_OtherLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_OtherTable" xlink:label="lcut_OtherTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockRepurchaseProgramAuthorizedAmount1" xlink:label="us-gaap_StockRepurchaseProgramAuthorizedAmount1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:to="lcut_OtherTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_PaymentsOfDividends" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendsPayableCurrent" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendPayableDateToBePaidDayMonthAndYear" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_CommonStockDividendsPerShareDeclared" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/positiveLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendsPayableDateDeclaredDayMonthAndYear" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_StockRepurchaseProgramAuthorizedAmount1" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherLineItems" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherTable" xlink:to="dei_LegalEntityAxis" order="3.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="10.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherTable" xlink:to="us-gaap_RangeAxis" order="11.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_OtherTable" xlink:to="lcut_OtherLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_MaximumMember" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ForeignCurrencyTranslationAdjustment" xlink:label="lcut_ForeignCurrencyTranslationAdjustment"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxesPaid" xlink:label="us-gaap_IncomeTaxesPaid"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestPaid" xlink:label="us-gaap_InterestPaid"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:label="lcut_ScheduleOfCashFlowSupplementalLineItems"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfCashFlowSupplementalTable" xlink:label="lcut_ScheduleOfCashFlowSupplementalTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:to="lcut_ScheduleOfCashFlowSupplementalTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="lcut_ForeignCurrencyTranslationAdjustment" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfCashFlowSupplementalLineItems" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfCashFlowSupplementalTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lcut_ScheduleOfCashFlowSupplementalTable" xlink:to="lcut_ScheduleOfCashFlowSupplementalLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_InterestPaid" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_2"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" order="1.1300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" order="1.1400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" order="1.1500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/positiveLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_2" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_2" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="1.0900" preferredLabel="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_2" order="1.1100" preferredLabel="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="1.1200" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax" order="1.0200" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:label="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="dei_LegalEntityAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="us-gaap_CostOfSalesPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:label="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="us-gaap_DerivativesPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_DistributionPolicyTextBlock" xlink:label="lcut_DistributionPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="us-gaap_InventoryPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SelfInsuranceReservePolicyTextBlock" xlink:label="us-gaap_SelfInsuranceReservePolicyTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostOfSalesPolicyTextBlock" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_DistributionPolicyTextBlock" order="1.0500" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_InventoryPolicyTextBlock" order="1.0600" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="1.0700" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DerivativesPolicyTextBlock" order="1.0800" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SelfInsuranceReservePolicyTextBlock" order="1.0900" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" order="1.1000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="1.1100" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ThomasPlantMember" xlink:label="lcut_ThomasPlantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lcut_ThomasPlantMember" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EquityMethodInvestmentsDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" xlink:label="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="lcut-20140930.xsd#lcut_ScheduleOfIntangibleAssetsTableTextBlock" xlink:label="lcut_ScheduleOfIntangibleAssetsTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="lcut_ScheduleOfIntangibleAssetsTableTextBlock" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="us-gaap_EarningsPerShareTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalFinancialInformationDisclosureTextBlock" xlink:label="us-gaap_AdditionalFinancialInformationDisclosureTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdditionalFinancialInformationDisclosureTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables">
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DividendsDeclaredTableTextBlock" xlink:label="us-gaap_DividendsDeclaredTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:label="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_StatementTable" order="1.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DividendsDeclaredTableTextBlock" order="1.0200" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="1.0300" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" order="1.0400" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="2.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="100.0000" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2" use="optional"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETEEK">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt - Additional Information (Detail)<br></strong></div>
        </th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="4">9 Months Ended</th>
        <th class="th" colspan="2"></th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="6"></th>
        <th class="th" colspan="4">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="4">9 Months Ended</th>
        <th class="th" colspan="2"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Second Amended and Restated Credit Agreement</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Multi-currency Borrowings

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Amended And Restated Credit Agreement</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>At any time any Term Loan is outstanding or at any time no Term Loan is outstanding and availability under the Revolving Credit Facility is less than $17.5 million and continuing until availability of at least $20.0 million is maintained for three consecutive months, the Company is required to maintain a minimum fixed charge coverage ratio of 1.10 to 1.00 for each four consecutive fiscal quarter period.</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Each fiscal quarter end in 2015</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Each fiscal quarter ending thereafter</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Minimum

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Maximum

</div>
          <div>Each fiscal quarter end during 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Alternate Base Rate</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Alternate Base Rate

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Alternate Base Rate

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Euro Dollar Rate

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Revolving Credit Facility

</div>
          <div>Euro Dollar Rate

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Term Loan

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Term Loan

</div>
          <div>Alternate Base Rate Spread

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Term Loan

</div>
          <div>Alternate Base Rate Spread

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Term Loan

</div>
          <div>Eurocurrency Rate Spread

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Term Loan

</div>
          <div>Eurocurrency Rate Spread

</div>
          <div>Amended And Restated Credit Agreement

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>HSBC Facility

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>HSBC Facility

</div>
          <div>CNY</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DebtInstrumentsMaturityDateMonthAndYear', window );">Credit facility, maturity date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">2019-01<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Credit facility, maximum borrowing capacity</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 175,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 40,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 2,900,000<span></span></td>
        <td class="nump"> 18,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SecuredDebt', window );">New Term Loan facility</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">50,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDescription', window );">Line of credit facility interest rate description</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Each borrowing under the Revolving Credit Facility bears interest, at the  Company's option, at one of the following rates (i) the Alternate Base Rate,  defined as the greater of the Prime Rate, Federal Funds Rate plus 0.5% or the  Adjusted LIBO Rate plus 1.0%, plus a margin of 0.75% to 1.25%, or (ii) the  Eurodollar Rate, defined as the Adjusted LIBO Rate plus a margin of 1.75% to  2.25%. The respective margins are based upon availability which is a function of  usage and the borrowing base.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate', window );">Interest rate above federal funds rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0.50%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DebtInstrumentInterestInAdditionToLibor', window );">Interest rate above adjusted LIBOR rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Interest rate margin</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0.75%<span></span></td>
        <td class="nump">1.25%<span></span></td>
        <td class="nump">1.75%<span></span></td>
        <td class="nump">2.25%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3.00%<span></span></td>
        <td class="nump">3.50%<span></span></td>
        <td class="nump">4.00%<span></span></td>
        <td class="nump">4.50%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd', window );">Interest rates on outstanding borrowings</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2.125%<span></span></td>
        <td class="nump">4.25%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">6.44%<span></span></td>
        <td class="nump">6.44%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage', window );">Percentage of line of credit facility unused capacity commitment fee</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0.375%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LettersOfCreditOutstandingAmount', window );">Open letters of credit</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">4,100,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCredit', window );">Outstanding borrowing under credit facility</a></td>
        <td class="nump">951,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">113,100,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">47,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">951,000<span></span></td>
        <td class="nump">5,900,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity', window );">Availability under revolving credit facility</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">57,700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral', window );">Percentage of capital stock of foreign subsidiaries pledged as collateral</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">65.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCovenantTerms', window );">Credit facility terms</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">The Second Amended and Restated Credit Agreement provides for customary restrictions and events of default. Restrictions include limitations on additional indebtedness, acquisitions, investments and payment of dividends, among other things. Further, the Second Amended and Restated Credit Agreement provides that at any time any Term Loan is outstanding or at any time no Term Loan is outstanding and availability under the Revolving Credit Facility is less than $17.5 million and continuing until availability of at least $20.0 million is maintained for three consecutive months, the Company is required to maintain a minimum fixed charge coverage ratio of 1.10 to 1.00 for each four consecutive fiscal quarter periods. The Second Amended and Restated Credit Agreement also provides that when the Term Loan is outstanding, the Company is required to maintain a Senior Leverage Ratio within defined parameters not to exceed 4.00 to 1.00 at the fiscal quarter ending September 30, 2014; 4.25 to 1.00 at the fiscal quarter ending December 31, 2014; 3.50 to 1.00 at each fiscal quarter end in 2015; and 2.50 to 1.00 at each fiscal quarter end thereafter; provided that for any fiscal quarter ending on September 30 of any year, the maximum Senior Leverage Ratio specified above shall be increased by an additional 0.25:1.00.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility', window );">Minimum availability under revolving credit to maintain minimum fixed charge ratio for four consecutive months</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">17,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity', window );">Minimum availability under revolving credit to maintain minimum fixed charge ratio for three consecutive months</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 20,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_FixedChargesCoverageRatioMinimum', window );">Fixed charge coverage ratio minimum</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">110.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_SeniorLeverageRatio', window );">Senior leverage ratio</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">425.00%<span></span></td>
        <td class="nump">350.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">400.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ChangeInIncrementsInLeverageRatio', window );">Increase in senior leverage ratio</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">250.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition', window );">Maximum senior leverage ratio</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">25.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ChangeInIncrementsInLeverageRatio">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Change In Increments In Leverage Ratio</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ChangeInIncrementsInLeverageRatio</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_DebtInstrumentInterestInAdditionToLibor">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Debt Instrument Interest in Addition to Adjusted LIBOR Rate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_DebtInstrumentInterestInAdditionToLibor</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Debt Instruments Interest Additional Interest Above Federal Fund Rate</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_DebtInstrumentsInterestAdditionalInterestAboveFederalFundRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_DebtInstrumentsMaturityDateMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Debt Instruments Maturity Date Month and Year</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_DebtInstrumentsMaturityDateMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearMonthItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_FixedChargesCoverageRatioMinimum">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fixed Charges Coverage Ratio, Minimum</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_FixedChargesCoverageRatioMinimum</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Increase Maximum Permitted Leverage Ratio Due To Acquisition</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IncreaseMaximumPermittedLeverageRatioDueToAcquisition</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Minimum availability under revolving credit for three consecutive months to avoid debt covenant.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of Capital Stock Of Foreign Subsidiaries Pledged as Collateral</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_SeniorLeverageRatio">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Senior Leverage Ratio</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_SeniorLeverageRatio</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage points added to the reference rate to compute the variable rate on the debt instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtInstrumentBasisSpreadOnVariableRate1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtInstrumentLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LettersOfCreditOutstandingAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The total amount of the contingent obligation under letters of credit outstanding as of the reporting date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LettersOfCreditOutstandingAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 20, 22<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCovenantTerms">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the conditions for borrowing under the credit facility including the nature of any restrictions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityCovenantTerms</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The effective interest rate at the end of the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityInterestRateDescription">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the interest rate for the amounts borrowed under the credit facility, including the terms and the method for determining the interest rate (for example, fixed or variable, LIBOR plus a percentage, increasing rate, timing of interest rate resets, remarketing provisions).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityInterestRateDescription</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The fee, expressed as a percentage of the line of credit facility, for available but unused credit capacity under the credit facility.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuredDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date, including the current and noncurrent portions, of collateralized debt obligations (with maturities initially due after one year or beyond the operating cycle, if longer). Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Article 9<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 20, 22<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SecuredDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKSAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Other - Additional Information (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="3">0 Months Ended</th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">0 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 15, 2014</div>
        </th>
        <th class="th">
          <div>May 15, 2014</div>
        </th>
        <th class="th">
          <div>Feb. 15, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2013

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Nov. 05, 2014

</div>
          <div>Subsequent Event</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_OtherLineItems', window );"><strong>Other [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDividends', window );">Cash dividend paid</a></td>
        <td class="nump">$ 510,000<span></span></td>
        <td class="nump">$ 506,000<span></span></td>
        <td class="nump">$ 501,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1,517,000<span></span></td>
        <td class="nump">$ 1,117,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableCurrent', window );">Dividend payable</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">510,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">510,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear', window );">Dividend payable date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Nov. 14,
				 2014<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Feb. 13,
				 2015<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareDeclared', window );">Quarterly dividend declared</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.03750<span></span></td>
        <td class="nump">$ 0.03125<span></span></td>
        <td class="nump">$ 0.11250<span></span></td>
        <td class="nump">$ 0.09375<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.0375<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateDeclaredDayMonthAndYear', window );">Dividend declaration date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Nov.
				05,
				 2014<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear', window );">Dividend declared, date of record</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Jan. 30,
				 2015<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramAuthorizedAmount1', window );">Stock repurchase program authorized amount</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">10,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares', window );">Shares repurchased</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">245,575<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue', window );">Shares repurchased, value</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 3,200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_OtherLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_OtherLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockDividendsPerShareDeclared">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate dividends declared during the period for each share of common stock outstanding.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockDividendsPerShareDeclared</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date the declared dividend will be paid, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendPayableDateToBePaidDayMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Current Liabilities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509677<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPayableDateDeclaredDayMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date the dividend to be paid was declared, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsPayableDateDeclaredDayMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date the holder must own the stock to be entitled to the dividend, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsPayableDateOfRecordDayMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDividends">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsOfDividends</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares that have been repurchased and retired during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockRepurchasedAndRetiredDuringPeriodShares</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity impact of the value of stock that has been repurchased and retired during the period. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockRepurchasedAndRetiredDuringPeriodValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramAuthorizedAmount1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of stock repurchase plan authorized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockRepurchaseProgramAuthorizedAmount1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>13
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
M4$L#!!0`!@`(````(0`)X\5<$@(``$H?```3``@"6T-O;G1E;G1?5'EP97-=
M+GAM;""B!`(HH``"````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M``````````````````````````````````````#,F4MNVS`41><%N@>!T\*B
M^7&:!+8SZ&?8!FBZ`%9ZM@1+)$$RJ;W[4G(2!('KP*B!WHD%2^2[1QR<@>[\
M9MMWQ0.%V#J[8**<LH)LY>K6KA?LY]W7R24K8C*V-IVSM&`[BNQF^?[=_&[G
M*19YMXT+UJ3DKSF/54.]B:7S9/.3E0N]2?EO6'-OJHU9$Y?3Z06OG$UDTR0-
M,]AR_IE6YKY+Q9=MOKTG"=1%5GS:+QRR%LQXW[6529F4/]CZ5<KD,:',.\<U
ML6E]_)`Q&#^8,#SY>\#CON_Y:$);4W%K0OIF^HS!MQW_[<+FEW.;\OB0`Y1N
MM6HKJEUUW^<3**,/9.K8$*6^*\=KV9O6/G$?R1\71SY>Q)E!AO<;!Y_((4$X
M%`B'!N&8@7!<@'!\!.&X!.&X`N$04Q00%*,*%*4*%*<*%*D*%*L*%*T*%*\*
M%+$*%+-*%+-*%+-*%+-*%+-*%+-*%+-*%+-*%+-*%+-*%+,J%+,J%+,J%+,J
M%+,J%+,J%+,J%+,J%+,J%+,J%+-J%+-J%+-J%+-J%+-J%+-J%+-J%+-J%+-J
M%+-J%+/.4,PZ^U]F3;FI)#[^_CO"..:-JBRF74?QS)^W]T/?2FY,H/I'"KG3
M/3O`R]G'.'+C>1N<C[G[#73Z*3R5N\/NB<^#**26GNO=0S7I<V+NC4\/?-73
MTM!,UU0?R.9C$[[\`P``__\#`%!+`P04``8`"````"$`M54P(_4```!,`@``
M"P`(`E]R96QS+RYR96QS(*($`BB@``(`````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`````````````````````````````````````````````````````(R2ST[#
M,`S&[TB\0^3[ZFY("*&ENTQ(NR%4'L`D[A^UC:,D0/?VA`."2F/;T?;GSS];
MWN[F:50?'&(O3L.Z*$&Q,V)[UVIXK9]6#Z!B(F=I%,<:CAQA5]W>;%]XI)2;
M8M?[J+*+BQJZE/PC8C0=3Q0+\>QRI9$P4<IA:-&3&:AEW)3E/8:_'E`M/-7!
M:@@'>P>J/OH\^;*W-$UO>"_F?6*73HQ`GA,[RW;E0V8+J<_;J)I"RTF#%?.<
MTQ')^R)C`YXFVEQ/]/^V.'$B2XG02.#S/-^*<T#KZX$NGVBI^+W./.*GA.%-
M9/AAP<4/5%\```#__P,`4$L#!!0`!@`(````(0`V*V)W/0(``)L>```:``@!
M>&PO7W)E;',O=V]R:V)O;VLN>&UL+G)E;',@H@0!**```0``````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M``````````````````````````"\F4]KVT`0Q>^%?@>Q]UJ>F963E,BYE$*N
M;?H!A+6V3&Q):+=__.V[N$5QH'F]F'<QK(1W'\.;W^R,[A]^'0_%CS#%_=#7
M3A9+5X1^,[3[?E>[;T^?/]RZ(J:F;YO#T(?:G4)T#^OW[^Z_A$.3\I]BMQ]C
MD7?I8^VZE,:/91DW73@V<3&,H<]OML-T;%)>3KMR;#;/S2Z4NERNRNER#[=^
MM6?QV-9N>FS%7/%T&O/1_]]\V&[WF_!IV'P_AC[]XXSRYS`]QRZ$E#=MIEU(
MM9L?Q?+\1FR1-;OR#3DY'EPYMTB.KLAR=(7DV!U9CMTA.2ID.2I(CGFR'/-(
MCE>R'*]0S@U;S@V24V424A.]6B(Y[.#`V+"-`WTC;`0*1*"R$:@0@<)&H$`$
M*AN!"A%H;"<;M+*QL]Q@FGLV`CU$H*_(1/85(G)UU8MI3*=#OEK/M](_:W@^
M.1HP&,*VBD"K"!O"`B%L;`@;A+!G0]A#"%=7A7#*K6=XR:/SLCS_XIB0LPE&
MA.U>:%YANT5@;/2J;IF;_Q?'S(_^S@,4EFQEEVR%)=O8'#;(86.7;(-5RE^U
M9,]&>=L['LZ2/'N6Y.$LB:T&BJG8);."Y8%M'.@;82-0(`*%C4"!"%0V<Q0R
MQ^C6@=XQ=I8;3'//'MYX/+QAET^%Y=.S(>@A!*NKW@1CUTRA_9JF_*GILO&]
M?(SZ7W9L8&C8-H8N%C8!!1)0V0142$!E$U`A`8UM'8/>\>S>T\_-9_GJD_+Z
M-P```/__`P!02P,$%``&``@````A`#;3FZ/:!```2@\```\```!X;"]W;W)K
M8F]O:RYX;6R4EUUSJS80AN\[T__@X;['-F`[R20Y@VV2PYP$NX;D]$ZC@&QK
M`A)%(A_]]5VPXRS(39,K([!>=E\]*RWGWU_RK/?$2L6EN+"&WP96CXE$IEQL
M+JR[^.J/$ZNG-!4IS:1@%]8K4];WR]]_.W^6Y>.#E(\]$!#JPMIJ79SU^RK9
MLIRJ;[)@`IZL99E3#<-RTU=%R6BJMHSI/.O;@\&XGU,NK)W"6?D9#;E>\X3-
M95+E3.B=2,DRJB%\M>6%LB[/USQC][N,>K0H0II#W"^9U<NHTG[*-4LOK!$,
MY3-KW2BK8EKQ#)Z>.@/'ZE\>DER6O92M:97I&-)[4P>_;->VQ_4_:RON.7M6
M[Y/J8>_E%Q>I?*[_"M:^'D8.!/#<//K%4[V%YX/!X'#O!^.;K7Z["?)]I-\X
M".]I?GNB2>_-$0(K17RAN7XE@=BYSR4L8>UZ`)D-K5YYQN&B#-)A'3A6F4F1
M,J%82N!*R8RG%,PB4YI1D3"D,K*1C/TU&8C@$,W(03J-XY\()](058[#<9&*
M^\EH]BJM:)#,Z&LRX,<AJ3&2:=C`.4V]*(C(XHHL5W[DA[$7!XN0>.&<1'>W
MMTAEA).:=*/Q9G_>!5%03X[P)"#HL+PGW4E!>.]'\2V\M34'QWMJSHF]\#J8
MWOC$BR*_/7."WC8<=*?._6F,8X.=Y!#;T&`OBA>SGV2VN%WZ8=2X@N>>XKD&
M<$$(\WQRLX@BLO17M<HMN!K]\%8^4AE#!;Y'8."V5XF]OWSLS[A5,@9>T[LH
M"'UX<>1?=ZT=XS(9FD@MPC@(K_UP%K3?B*MB:""TB'_X*YP6)F5HH/(Q<9C_
M,:9G:.#SL5"K`C!20X,I#"^)Z4,&9PHJ'TP5;)J=/0I!?&0N9LPV&`N@WEHP
M'U'`I-D&:2:EIL0$8V;_%V9'826X8"88//O_P3L2">;/-OAK0#HR"^.W.]WP
M#K9BB82&`<Z%J#Y4,$!V:^D,$F<R+Z")$%H1N8;CZ0DN9?E*YDQ3#N?S80>=
M8*)M`T0O^;OBBC=G/O%2.-'A]*?9_L##.AAHV^!P697)EBI&EB4T%75,2)D@
M'0>O*`PZ2'ZL@PV:X,)P##ZC*L\I&`*1=#2]+,.G^`0;[1B4W@E:-7T.9";)
M5=V#@3E)5J6,Z"U.#"^U8Z(*2Z1TW6DITV>*=":X[AP#U5U>_)^:F=WA+?0.
M@42V#O()KCYHD3I&=P&"OG3#8?L@GE),HWA.6@MF[*#(9R_1_`D`8HJLFCY2
M;)".T_+9`#H0[0C:+B&=$US*C@'TG#WH(P;76$-Q8!U<T(X!-,HKTC)Y)(MB
MK]$I,!?[`X..S[O)M=O0#3:]-8X.Q>/BO&#0T9G1+*GVS7F]WE.J>-*TJ'.>
M55@'Y^4:/`.[P`FYD4J1@I70G>8Y6!-M:0EKCW4PS^X1GAN=F+[`<G^T<;AX
M`X)!)Z]II;A@$$S$-F9UH'A.6O$8/.^G`WF%+#5\<J&>7>`-R,7[!@PZ\<RH
MVI(Y<`S=>ZH`F20#9U)S8W4QSS#HZ"ST%MPUC-D1,,=YM?PQ>(ZJHLB@18?R
MR$@3W!5\;+TEAW1<7.\PZ,13$_A^8'A)4N4U3I!9'2G2&6&>8?`E'6#X</*,
M,-`P`*%^\Q"^MQ*@&3X$ZY_Z2ZIY2__M,_CR7P```/__`P!02P,$%``&``@`
M```A`)H0UM-G!0``)A0``!@```!X;"]W;W)K<VAE971S+W-H965T-"YX;6R4
M6-N.XD@,?5]I_R'*.Y!*Y8J:'DTNLSO2K+1:[>4Y'0J(AA"4I*=G_GY=<2!E
M9YJF>>@&?.K$IVQ7&3]\^%X?K6^J[:KFM+'%TK$M=2J;;77:;^Q__OZTB&RK
MZXO3MC@V)[6Q?ZC._O#XZR\/+TW[M3LHU5O`<.HV]J'OS^O5JBL/JBZZ97-6
M)[#LFK8N>OC8[E?=N57%=EA4'U>NXP2KNJA.-C*LVWLXFMVN*E76E,^U.O5(
MTJICT8/_W:$Z=Q>VNKR'KB[:K\_G1=G49Z!XJHY5_V,@M:VZ7'_>GYJV>#J"
M[N_"*\H+]_!A1E]79=MTS:Y?`MT*'9UKCE?Q"I@>'[85*-#;;K5JM[$_BG4N
M8GOU^#!LT+^5>NF,]U9W:%Y^:ZOME^JD8+<A3CH"3TWS54,_;_57L'@U6_UI
MB,"?K;55N^+YV/_5O/RNJOVAAW#[H$@+6V]_9*HK84>!9NGZFJELCN``_+7J
M2J<&[$CQ??C_4FW[P\:6P=(/'2D`;CVIKO]4:4K;*I^[OJG_0Y`8J9#$'4E@
MQ4@BW*4;^<(/WF99H4>#P*SHB\>'MGFQ(&O@F=VYT#DHUL!\489^7+6^)A4T
M:I*/FF7@`A4=Q.?;8^@]K+[!EI8C)$%(8%L3)*"0]`+1&ZAIL\L7TQI!E^07
MA(X>*+K*@LWBLB2$_><!NZC0BY@*GSXOF4-<BDCGB#"DD&P.823Y'&&0$*&2
M"KTM4(,W-I!/,8BH;PE"HB&&(G!=C\4Q)0#/==V8,F0F0,9^'+(PYP0@PRB8
MU!-IWGND:3"3QAQ+$.*C-,>3+DNFU`3$3NQ/?F$ZFG;7=Z.`/2$G`"%C,46>
M*(-",[/S=M`TF"J+'+KE"4)0F1_&KJ3VE-B%:^02"C/MPI/"F?P>`#D!N#+V
MIKH@PJ"\[Q>FP4P8BTB"D#%DTC4R9?`K)7;'#UBR9J9=1D[`LCTG=N%%4T")
MK)#*TH?DVZ>)7L3DL81*$(+RI!MYT^-1GFEWH]ACVY.9]CCR?%YIICURO'CB
M)_)TFV+<`;?348.9+)9N"4)&63)B04G1#*?`]11B?F>W"?);!$18_!YA&LR$
M,<\3A-SP/+T@ABMPVFXL,],(-S\MTMRTRF"J0*)(P"5V?ZP&--/$'IN,&(Q6
MY+FL1%)B%R*(6;0S`I`.O_AS8A?"CZ?3BTK3=_G=:2CPYC?OLHBE43)B4-H"
M7)]I0Y(+P.4':T89O#"8?,>#D0*D'T\E2L7I&_U^<7C_$W%30@Q/3@1B;B7C
MVY#L"M$)NY""I6Q^M?^L6*E"?:T;"N\[)(5>Q3*412D9,1BE()0L!BFQ"\<3
MLPS%AXQAAM].K`9RPA#&KYV30M_OAL3;!^6`9M+8]B8C9O0,?@XPUU,&F+4<
MV0B00U>SD+QGR2F!&QOE2\.GKWA#VYWAP\;`3%2CO,=$-9N'A2\,#P9`JG])
M00Z,F^![_E1#`R!C`#FO0LH@C`R@(O5];XA\(X#8'1!QS+5$(`;[Y87P^1F4
M$H!PN/B,V!=A:+2,@_B<`LS6C$K3=[TA[<[X88=`)/(F12`FQ@QSEH(!4@)P
ME@Y+\HS8%\[2#Z#"C->L&MD#G6G3J63=![Q?,G8/1#*KND0@YH9D$P"2V9&5
M<8(W)9M\L$6O2M9-POLE8VM!)//6!L8GN@A1LER&T"R:KWPQBSI=`/W,#),1
M4LB<>=-#$/%2AH0%PXUC&9Q:U*K=JU0=CYU5-L]ZY.)"7EZ_Q7%0(M8P2X"1
M`/L^TV.B8=!S-<"4YESLU1]%NZ].G754.Z!TEB$<*"W.>?!#WYR'R<!3T\-\
M9GA[@'F<@BD%)+1M[9JFOWS0LXCKA._Q?P```/__`P!02P,$%``&``@````A
M`+@K[')R#```3&D``!D```!X;"]W;W)K<VAE971S+W-H965T,SDN>&ULG-W;
M<MK(&H;A\U6U[H'B?``)@^U4G%5@"2&0V._/",8Q-<:X@(QG[GYUJX5--QJ]
MLG,0QYU'/TCTU]HU\/U_?V^?<W^M]X?-[N4N;Q5*^=SZ9;5[V+S\NLN/1XT_
M;O*YPW'Y\K!\WKVL[_+_K`_Y__WX[W^^O^WV?QZ>UNMC3E1X.=SEGX['UV_%
MXF'UM-XN#X7=Z_I%_,_C;K]='L6O^U_%P^M^O7R(%MH^%^U2J5K<+C<O>57A
MVSY+C=WCXV:U=G:KW]OURU$5V:^?ET?Q_`]/F]?#J=IVE:7<=KG_\_?K'ZO=
M]E64^+EYWAS_B8KF<]O5-__7RVZ__/DLUOMOZVJY.M6.?KDHO]VL]KO#[O%8
M$.6*ZHE>KO-M\;8H*OWX_K`1:R`W>VZ_?KS+UZQOM9I=S1=_?(^VT&2S?CN<
M_3MW>-J]>?O-0[!Y68O-+5XH^1+\W.W^E-1_D$UBX>+%THWH)>CM<P_KQ^7O
MY^-@]]9<;WX]'<7K71&K)-?LV\,_SOJP$IM4E"G8%5EIM7L63T#\G=MN9-\0
MFV3Y=_3S;?-P?+K+EZN%RG6I;`F>^[D^'!L;63*?6_T^''?;J4)67$H5L>,B
MXF=<Q+(+]DW%JE0_4:4<5Q&/^_6G4HV+7+\7L>W"M56Z+5]G7Q^1CFBCB)_Q
M,_G$:MS&"\M7X>OK89U6Q)9=0FWT+ZR)?7I]Y0I\_=F('JRVB/VQ73_Q$A=5
MIXOZL+,\+G]\W^_><F)D$,_N\+J4XXSU399.[K6BNTI<D_HN+YZ*Z)`'D;6_
M?E2M\O?B7R(>J]C4E1%_OQM;%_<H'!0NB@8*#T43A8^B=2FJUHV^1=J7QMAF
M`8H010=%%T4/11_%`,40Q0C%&,4$Q13%#,4<Q0)%+0Z>@`FA*HHHO^=9[`"T
M/,N]45D,8.FYEDO)7,N]DPQZ736</U[%KNJ=]O[25*TKW3A)IJ(;-\D8C]7(
M8+P,IIG!^!E,*X-I9S!!!A-F,)T,IIO!]#*8?@8SR&"&&<PH@QDG&-OH8Y,,
M9IK!S#*8>0:S2#+&3D$<M4:I/`]AU?Y`6NS%D=L78B^7TF*O&M2AI1P'[LT&
MY]3P,1!=#`QN!M-(,-5K?6#PDLS'^D<#5?/25"VCCI]DC`[2RF#:&4R0P809
M3">#Z68PO01C&T=L_0QFD,$,DXRQ0QAE,.,$8QFOUR3!F#NH:08S2S)&_YEG
M,(M+<Y&+6NT25>W;]TZO!?HJ(=#6#>[(Y6):HE7#6:+-!L=L<,V&AMG@F0W-
M4T/*J."?S.D8HW5J2%FH?6FJUL<6BX:`(,'8I?>M&IDPR5BZZ5R:BCDD=9.,
M,23U3N:THOU3P]F*FH4'2<8H/$PR1E\=)1FCSCC!F-F97)JJF<%I!C/+8.89
MS.)D3ANU5CMKT9(C3K.U76'ZD:_46F!4PUE@S`;';'#-AH;9X)D-3;/!-QM:
M9D/;;`C,AM!LZ)P:SCJ>^4)W+TW5-DX^>R=SVOA]LV%@-@S-AI'9,#8;)J>&
MLV=KQF2:9(SN/4LR1DSF2<:HLSB9TUK7:F<M6I<3%T0^T>6DOLN+:RWOYW+5
MLC%>U941^XL/HX]6]R@<%"Z*!@H/11.%CZ*%HHTB0!&BZ*#HHNBAZ*,8H!BB
M&*$8HYB@F**8H9BC6*"HU=*(EF:1S$^D6>J[O#A5^TAJV3BRJ"N3EN8$439&
M82?!Z&."BZ*!PD/11.&C:*%HHPA0A"@Z*+HH>BCZ*`8HABA&*,8H)BBF*&8H
MYB@6*&JU-*+E6=YI/;_%D>V2J%S*S+5QXEQ7)BW7*!P4KA(WT>T6Z[I2BO[H
MR6]@%0]%\_QQKM2C&(<E/A9IH6BC"%"$*#HHNBAZ*/HH!BB&*$8HQB@F**8H
M9BCF*!9*J,YLWR9TY5I-D8KJ[S=&=]>2+6[T:LE./]63VDRT<7FJKDQ:HE$X
M*%P4#10>BB8*'T5+"?5:Q"./,2:TL4B`(D310=%%T4/11S%`,40Q0C%&,4$Q
M13%#,4>Q0%&KI1$MSI:XO*GE6>ZI;=F:'NQH.3/9Q@7C>HS2HLW$8>(FD;)Y
M/S,)Z;MTCTF3B<^DQ:3-)&`2,NDPZ3+I,>DS&3`9,ADQ&3.9,)DRF3&9,UDP
M$?,59)3%S(/ST^+W_JV'7LY^.#\\AZQ+;F;=N+I7MQ1*?O3HAL`]$X>)RZ3!
MQ&/29.(S:3%I,PF8A$PZ3+I,>C&YN8V.%BN%^+3E],-R_S#.V?I<=,!DR&3$
M9,QDPF3*9,9DSF3!1`0_+7IZ\.7TAD\$7\V&T"^T&9?LZY9"J<%'XG`5ETF#
MB<>DR<1GTF+29A(P"9ETF'29]&(2![]4*!G77/M<8\!DR&3$9,QDPF3*9,9D
MSF3!1.0\+49ZSD4:/Y-SR<T=O''+OVXIE)IS)`Y7<9DTF'A,FDQ\)BTF;28!
MDY!)ATF728])/R;Q4'!=N+K5_EQ?'`,,]"4L\;Z,TP%#]%,<-1CW7H;F$J?+
ML/%R]L42(WT)\68,XVE=+#&.ETCIU!.]J!CUC*.;J0[*!7W%2N6+1YWI2XB2
MQB6QN0ZNS,U[<U%R$2^1LB)B_$B+ISY^R(D>Y\<)V:[?6VI^B':\<&5<NZK'
M*.69WC-QF+A,&C&)N[%=L&RM&]]>;&=/7^+*[,:7+W:3GX;/I,6DS21@$C+I
M,.DRZ3'I,QDP&3(9,1DSF3"9,IDQF3-9Q"3NV=7"51EZMA@>5'HS+:*/%G*.
MSA=&"S6U1Q\MC$/*NGP_V;]>U(@O*R!QN(K+I!&3>`.5"V(8-O8%'E=I,O&9
MM)BTF01,0B8=)ETF/29])@,F0R8C)F,F$R93)C,F<R8+)F(`2`N2GG@YL><\
M\7`!4<T#TI-N'.[5Y7L_*>E('*[BQD3=8+NRHL/)]^NDT9#2X"H>DR83GTF+
M29M)P"1DTF'29=)CTF<R8#)D,F(R9C)A,F4R8S)GLF`BDIX6)#WI<LK/>=(S
MG@FHF4)ZXHV=9=U22`7QMB*3J.?P/A8IYPH.$U=[',LJ)T<^;6Y3-"IX_%!-
M)CZ3%I,VDX!)R*3#I,NDQZ3/9,!DR&3$9!R3>!<17WC0^^:$RTR9S)C,F2QB
M\N])$I$_#UO%F`6D1UY.!OI"Y-4<(CWRQH6-NJ502J#OF3A,W)BH+5*YOD[<
MR^.3\?B1FDQ\)BTF;28!DY!)ATF728])G\F`R9#)B,F8R83)E,F,R9S)@HF(
M?%K_UB,OYPM](?)JFI$>^8M)0&ESD>(S>"2.A<1ETF#B,6DR\6,27RHH%:K&
M5FEQC3:3@$G(I,.DRZ3'I,]DP&3(9,1DS&3"9,IDQF3.9,%$Y#TM(UK>Y<<K
M7>3]JG1;$%<`TD_EHR6-6X57QDR[>HS2]O),'"8NDP83CTF3B9]$KHQ94JTD
MI!]7MID$3$(F'29=)CTF?28#)D,F(R9C)A,F4R8S)G,F"R;B(TLRS_N3GXMV
M$?LJSO6-%C,S;TX#BE%JYM/F*45'`DY<11VVG]YXHP?$Y4=J,/&8-)GX3%I,
MVDP")B&3#I,NDQZ3/I,!DR&3$9,QDPF3*9,9DSF3!1,1^;0DZ7MZ<7#^E<C+
MQ<S(FS.";(52(X_$X2HNDP83CTF3B<^DQ:3-)&`2,NG$)'[S5SQU1A]0NURF
MQZ3/9,!DR&3$9,QDPF3*9,9DSF3!1$0^+4EZY$4@M<C#$;WD1M0KQH7XNJU0
M:M21.%S%9=)@XC%I,O&9M)BT8Q)?"K`*ZNY#G,22.8<VX(HADPZ3+I,>DSZ3
M`9,ADQ&3,9,)DRF3&9,YDP43D?JT4.FI-Z?L0>H3INI5S,DWMD*IJ4?B<!67
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M;RU:BT\9+\E;?8^[W?'TB_C$S>+;Z7N0?OP?``#__P,`4$L#!!0`!@`(````
M(0"AZ'Y?&@0```X/```9````>&PO=V]R:W-H965T<R]S:&5E=#0P+GAM;)17
MVXZC.!1\'VG_`?'>$-O<$B49=6^K=T::E5:KO3P3XB2H`4>8=+K_?HY]'"ZF
M,X(\D$"*JE/'=H'77]_+PGGCM<Q%M7&)MW`=7F5BGU?'C?OO/R\/B>O()JWV
M:2$JOG$_N'2_;G_[LKZ*^E6>.&\<8*CDQCTUS7GE^S([\3*5GCCS"OXYB+I,
M&SBMC[X\USS=ZYO*PJ>+1>27:5ZYR+"JIW"(PR'/^+/(+B6O&B2I>9$V4+\\
MY6=Y8RNS*71E6K]>S@^9*,]`L<N+O/G0I*Y39JOOQTK4Z:X`W^\D2+,;MSX9
MT9=Y5@LI#HT'=#X6.O:\])<^,&W7^QP<J+8[-3]LW$>R>J*!ZV_7ND'_Y?PJ
M>[\=>1+7/^I\_R.O.'0;QDF-P$Z(5P7]OE>7X&9_=/>+'H&_:F?/#^FE:/X6
MUV\\/YX:&.X0'"ECJ_W',Y<9=!1H/!HJIDP44``<G3)74P,ZDK[K[VN^;TX;
MET5>&"\8`;BSX[)YR16EZV07V8CR?P010X4DU)#`MR&A@1?0,$XFL/A8D3;X
MG#;I=EV+JP.S!C3E.55SD*R`^>8,ZVB]WK,*'A7)HV+9N)'K@`L)X_.VC<)@
M[;]!3S.#>4(,'%L,:1$^5-.6!&7T2_J\R3=E!5;*JNFJE">\T)>AG\NP.3(*
MO''C7O&,LI87E1$#Q]9@U"(&!H,YR@J\<<%5QQJ&+2\J(R;4C:<L)E&X:!$#
M99AMTUNKP$-EQFQEQ*`R6P;!XHXP3(WIP@IL"W>M1,N(0>$'QI:,W9E-,&;3
ME1785D[:5J(R8F[*%**X!0QZK<*_M[)^/8T5V!(..EX41HP1)O'BGO!RCK`"
M#X6CT.XU8E`8IE<<DN7GE@DDZW3/&FUKQRTSFC8@%"<AC<-E%RR#?A,5,),;
MKM'#%1V%]E`;T(0E36:%ED;;SNVE94!+O:H)]>(.,/2M<F>Z;TRI?IZ,5S5!
MD)%.O(0N>Y^N2\,Z9L4:&><:8_;$,R"L(_&">R,_*];4@]N:\HQUGLRT0U#;
M_%[8#TW/"C;R2;*-EKD!H30E7M0MB:'TK&0CXV@;+W0#,JX#C]UY=))9V:;1
M]FSO3)F&8[H9:>8E'6#HVDHW]<+"('9^':\$(PQZT'N*=B%F2D#0A-5.9^6<
M1EO^(SO<#6@@'MUYI-%92:?1MGPWL.C=@(;RW0O.8`CHK*S3:"MHHVXA&WE%
M"0/9'Y_V03`4!\STM*,*;7OO<M2((RC101M'"8G9/>>S(@YV)&-Q.^(,",4C
M$B0AZ:8&.L=M";ZUE[P^\M]Y44@G$Q>UY2!0=GNUW0X]4KVA:?^`W<@Y/?(_
MT_J85](I^`%N7<`SQ75JW,_@22/.>D^P$PWL0_3/$^P[.;Q9+SP`'X1H;B=J
MQ]3N9+<_`0``__\#`%!+`P04``8`"````"$`MV,N$7$$``!8$@``&0```'AL
M+W=O<FMS:&5E=',O<VAE970T,2YX;6R4F%V3HC@4AN^W:O\#Q?V``?G04J<:
MH7>G:K9J:VL_KA&C4@W$(MAV__L]AR!#@A.T+U323][D/2>!$U9?/\K">*<U
MSUFU-HDU,PU:96R?5\>U^<_?KU]"T^!-6NW3@E5T;7Y2;G[=_/K+ZLKJ-WZB
MM#%`H>)K\]0TYZ5M\^Q$RY1;[$PK^,^!U67:P&5]M/FYINF^[506MC.;^7:9
MYI4I%);U(QKL<,@S&K/L4M*J$2(U+=(&YL]/^9G?U,KL$;DRK=\NYR\9*\\@
ML<N+O/EL14VCS);?CA6KTUT!OC_(/,UNVNW%2+[,LYIQ=F@LD+/%1,>>%_;"
M!J7-:I^#`PR[4=/#VGPARX3XIKU9M0'Z-Z=7/OAM\!.[_E;G^^]Y12':D"?,
MP(ZQ-T2_[;$).MNCWJ]M!OZLC3T]I)>B^8M=?Z?Y\=1`NCUPA,:6^\^8\@PB
M"C*6XZ%2Q@J8`'P:98Y+`R*2?K3?UWS?G-:FZUM>,',)X,:.\N8U1TG3R"Z\
M8>5_`B*=E!!Q.A$79M_]W[&<T".>_X3*O%.![T[%<:VYXP7A,W.!6;>&X/OY
MN=@B.FVPX[1)-ZN:70U8P>"?GU/<#V0)RK<HBYCT<?]9V"'>*/*"*FO3-PV(
M*(>U\K[Q_6!EOT-^LXZ)QDS@R\CVAF`V43>^-?S0)7*7Y$;@4@)+O2_(W-#7
M_55SFS["./W;N)%H`.W>CR./NQT3@6(X'B.*2#(F!B*2'5B`0SN8ICFD2V\+
M.ZW-8.#"]T/91R08^.R=JDF9).))(M$1DD_8(JI/%VX=>I_8:6U",']X\!>*
M3\'H?$X2L2#"=GV[L_9/'B49$B20"<DGY.YYG]A)\1G,Y!E$@O':.7J^/(-V
M3VT%H8E$/*F1Z#0DGW!+&/K4YQ%AU9^RWR/!:&:_G23B.T2@;LT[3!]IR2%L
MK\<=(BP[)$09.1*,R*`?8@;[@44"AT`P'P/Q$'"(BTM5ED@4@@P)R1U64X/'
M@SY_",ON_,"51XX$(]PY@>_ZBOVM`#0)CJ<D$IV$Y&[QC#N$57=SQ9U@-)/?
M3A+Q))'H",D?@5OG,'V//3;:7E//C0[269U&XFDDT2*R6ZP%'EZL1%0.TE,C
M4.\V':1U*70T2'Q/)?#DI9/<@WI$]HEEP^,^19$A^U2>\1$1D,;$=AJ).Z3;
MW,0C2C@3K8;L$:;RA$>DU;VIE&,1$9#6XR02WU,)E*(JN0?]))=8,3R>2U%?
MR+E4*QTB(*W/223N5,)%6TF,$JD3D!.)I<+`(-Z"IBLZ/.BI"0V5AUC405JC
MND*E.V((I//I6S-EW23:862O6#0\[U64&E)20R7@$9RT,2"B]G3F6%KV"TI4
M!1VAB48\*8('>ASFOHCP*@[LX@Q9TOI(M[0HN)&Q"Q[&75@N?6O_HN#%P:.5
MTAZ1)1SXQNTQOEC`=KOO`.?Z<WJD?Z3U,:^X4=`###6S`DA=+=X,B(N&G=L3
M[8XU<*)O?Y[@#0Z%H^3,`OC`6'.[P`'Z=T*;_P$``/__`P!02P,$%``&``@`
M```A`.X)]]^B`P``40P``!D```!X;"]W;W)K<VAE971S+W-H965T-#(N>&UL
MG%==DZ(X%'W?JOT/5-X%`@)JB5.CT#-3-5,UM;4?SPA14PV$(K'M_O=[0P1)
MV-;>\4&%>^XQYYZ;<%U_>JU*ZX6TG+(Z1MAVD47JG!6T/L;HKS^?9@MD<9'5
M15:RFL3HC7#T:?/[;^L+:Y_YB1!A`4/-8W02HEDY#L]/I,JXS1I20^3`VBH3
M<-D>'=ZT)"NZI*IT/-<-G2JC-5(,J_8C'.QPH#E)6'ZN2"T424O*3,#Z^8DV
MO&>K\H_055G[?&YF.:L:H-C3DHJWCA195;[Z=JQ9F^U+T/V*YUG><W<7$_J*
MYBWC["!LH'/40J>:E\[2`:;-NJ"@0);=:LDA1I_Q*L4N<C;KKD!_4W+AH^\6
M/['+EY86WVE-H-K@DW1@S]BSA'XKY"U(=B;93YT#/UNK((?L7(H_V.4KH<>3
M`+L#4"2%K8JWA/`<*@HTMA=(IIR5L`!XMRHJ6P,JDKUVGQ=:B%.,_-`.(M?'
M`+?VA(LG*BF1E9^Y8-4_"H2O5(K$NY)`QI4$>[:W"'`0/F9QU(HZ@4DFLLVZ
M91<+N@9^DS>9[$&\`N9>F5K'H/4]J:!1DGR6+!T7J.#@S\LF7'AKYP5JFE\Q
M6X4)D35@HE"'['J(K*#D3?H;MQRLIZ0]0MH'D@9=4"U3EP^^_[=CO0R9I,N(
M`OWWME.(H7,W14213I),(09).D6,2#2A_J\(E4DQBD9>A`M?7^168>!]\,NT
MZR$B>8A([R$TG7-=YWTC)3A&4,3;VA=S0Y_"++ING>%@8:H;Q[&[-,J3C,.S
M*,*&QZD6Q^XMK*F"+??_VU0FF>K,/E68H%.'_1`O=?4[+>Y%H_6IG:?%_7GH
MZOFI%O>B8#'$-7VPW<?Z[KLFP7I7^B/>;EU;A;G7E0\1R4-$>@^AZ8,M]'%]
M$JS[Y@>&+UN%N:>O1\A3UO>-_*2/CCI_<*:K8'H/H6F3TXOQ:'A\A,HD76-H
M[JRMPKS?FWK<G1L[,]'CT][4XN_WYE+7=[\W)5C7!9M*K^Q689;J1'%M;!SJ
MNW'<M5W3NG%XYMI!N-1>Q@Y/#;A[6XWF(LQ%OV!CEV7J-4_0*^A]P1H`%-\.
MB>OC7:XM1@/!(\D:'Y1HHEE-<&K`J4A[)#M2EMS*V5E.9QXX,]Q5D^,6KV#J
M@.'!N)_(B;*;"8<`#'1-=B0_LO9(:VZ5Y`"4KAW!2=BJD5!="-9T,\2>"1CE
MNJ\G&-T)S#-@*K(.C(G^0DXMPY^!S;\```#__P,`4$L#!!0`!@`(````(0#I
M_;K=A`,``.\+```9````>&PO=V]R:W-H965T<R]S:&5E=#,X+GAM;)Q678_:
M.A!]O]+]#U'>-U^0\"%@M1"VK=1*5=7>^VP2`]8F<62;9???WYDX!&RV@=M]
M8,GDS,DYX\DPL\>WLG!>J9",5W,W]`+7H57&<U;MYNZOG\\/8]>1BE0Y*7A%
MY^X[E>[CXN^_9D<N7N2>4N4`0R7G[EZI>NK[,MO3DDB/U[2".ULN2J+@4NQ\
M60M*\B:I+/PH"!*_)*QR-<-4W,/!MUN6T91GAY)62I,(6A`%^N6>U?+$5F;W
MT)5$O!SJAXR7-5!L6,'4>T/J.F4V_;*KN"";`GR_A4.2G;B;BROZDF6"2[Y5
M'M#Y6NBUYXD_\8%I,<L9.,"R.X)NY^Y3.%V'@>LO9DV!_F'T*"^^.W+/CY\$
MR[^RBD*UX9SP!#:<OR#T2XXA2/:OLI^;$_@NG)QNR:%0/_CQ,V6[O8+CCL$1
M&IOF[RF5&504:+PH1J:,%R``/IV286M`1<A;\__(<K6?NX/$BT?!(`2XLZ%2
M/3.D=)WL(!4O_]6@L*72)%%+,@#U[?W8&T;Q:/Q_6(8M"SRW98D@U"_!UW::
MZJ1$D<5,\*,#+0>"94VP@<,I$&)9AK\M"]0#<YXPJ4D%M(2S?%TDP6CFOT+]
MLQ:SO,:,$A.RNH:$)B+5B*0I(CYY?1'PP4%G`RI[:>/C4SW)1[`I/XYM^1J3
MN$YG,3*UK6XBTNOG),'89%GW8PR/T#7W>T0P>L1.QLHM=>!<RI4=2$\I9\MQ
M9,OMQQARH2?OEXM@0ZX.7,BU`^DIY2PW"296=?LQAEQH^OOE(MB0JP,7<NU`
M>DJYE&NU^[H?8\B%SKQ?+H(-N3IP(=<.I*>4L]PXL=Z1]4>8<\,8<D>F7!PS
M`YCA_>\I)LU=^.S>P7AL:5AJ#+1EA[&GS$U$>A.Q[D,8/G%=L,;I;9^8-'=A
M$IP]A('9R4N-Z?-Y$Y%JQ'C23.S`"X>!\6=WHPV/XTZ3X7GR)YXQR?9L"5AJ
M3)_GFXA4(UK/D1<;CH-P_6"-];61$'C!X&/3L*O\P4DW6;9M2\&R!>EC&GC#
M3D`SR%?]M]/V=D_5<,_"XG\,T4>K]RB]*914[.B*%H5T,G[`'6D`'=1%]?Z6
MXOZ&OS96?!E-E\V<L>*K:+IJXGYW`]:MFNSH-R)VK)).0;?PJ,`;P504>F'3
M%XK7.,R<#5>P:#5?][!84_B5"SP`;SE7IPM<";M5??$?````__\#`%!+`P04
M``8`"````"$`?N*PL.("``"^"```&0```'AL+W=O<FMS:&5E=',O<VAE970S
M-RYX;6R<EEMOFS`4Q]\G[3M8?B]WR$4A59.JVZ1-FJ9=GATPP2I@9#M-^^UW
M;*<A3CJ4[H7@\#]_?N<<7UC</K<->J)",M[E./0"C&A7\))UVQS_^OEP,\5(
M*M*5I.$=S?$+E?AV^?'#8L_%HZPI50@<.IGC6JE^[ONRJ&E+I,=[VL&3BHN6
M*!B*K2][04EI@MK&CX(@\UO".FP=YN(:#UY5K*#WO-BUM%/61-"&*."7->OE
MJUM;7&/7$O&XZV\*WO9@L6$-4R_&%*.VF'_9=ER030-Y/X<)*5Z]S>#"OF6%
MX))7R@,[WX)>YCSS9SXX+1<E@PQTV9&@58[OPOEZAOWEPM3G-Z-[>7*/9,WW
MGP0KO[*.0K&A3;H!&\X?M?1+J?^"8/\B^L$TX+M`):W(KE$_^/XS9=M:0;=3
M2$CG-2]?[JDLH*!@XT6I=BIX`P!P12W3,P,*0I[-[YZ5JLYQG'GI)(A#D*,-
ME>J!:4N,BIU4O/UC1>'!RII$!Y,8Z`_/4R^)TLGT"A??$ID$[XDBRX7@>P23
M!MXI>Z*G8#@'9YU9#/5Y.S-(2<?<Z2`3"FH)W7A:9D&\\)^@A,5!L[K43#)7
MLKZ4A$>%#WQ'2$C]_9`ZR(6,S@!6;TB.`";3]9C"083:O1]1!^5X@M%)'1.7
M8&4U<!TTKF(]IG`8D_]AU$$YACH,[P]2EV!E-6.,5C$U<R5-PV1V='`(836<
M5G%\%FJQ2Q;-ID=?T[^5U:3FO3=Q/#VK[OK?SQVN[#U<6NQRQ4%PQF4U8Q6S
M"DL>QDD\.#AD,'FNKY@6GY,-2\Y6S&K&R*S"DB5I.!T<'#)]]IWL+..]U&*7
M+#K?+E96,T9F%8=N)Y-X6.\.V<PENV[/TT$N818,_K9V5F-G>1BD63(TS6XG
M(P)+:(\@NT/W9$N_$;%EG40-K6#]!=X$)JRP!Y`=*-Z;36[#%1P<YK:&[P0*
MVW3@@;CB7+T.]!%W_/)8_@4``/__`P!02P,$%``&``@````A`))3!QY-!0``
M8!<``!D```!X;"]W;W)K<VAE971S+W-H965T,S8N>&ULG%C;CJ,X$'U?:?\!
M\9Z`S3U*,IK0ZMV1=J35:B_/-'$2U`%'0-_^?LLN-V#339.\)`$?%Z?*575"
MK;^]EF?KF=5-P:N-39:N;;$JY_NB.F[L?_Z^7\2VU;19M<_.O&(;^XTU]K?M
MK[^L7WC]V)P8:RVP4#4;^]2VEY7C-/F)E5FSY!=6P<J!UV76PF5]=)I+S;*]
MW%2>'>JZH5-F166CA54]QP8_'(J<W?'\J615BT9J=LY:X-^<BDOS;JW,YY@K
ML_KQZ;+(>7D!$P_%N6C?I%';*O/5CV/%Z^SA#'Z_$C_+WVW+BY'YLLAKWO!#
MNP1S#A(=^YPXB0.6MNM]`1Z(L%LU.VSL[V25>M1VMFL9H'\+]M(,?EO-B;_\
M5A?[/XJ*0;3AG,0)/'#^**`_]N(6;'9&N^_E"?Q96WMVR)[.[5_\Y7=6'$\M
M''<`'@G'5ONW.];D$%$PLZ2!L)3S,Q"`3ZLL1&I`1+)7^?U2[-O3QO;"91"Y
M'@&X]<":]KX0)FTK?VI:7OZ'(*),H1&JC'C`7JW3)8T#$H1?6W&0D73P+FNS
M[;KF+Q9D#3RSN60B!\D*+`O//(C/QYZ!2V+/=[%);@5T`\?QO`WB<.T\0PAS
MA=DA)K2M#D-U1/H!(NH@#O#K2(+KUY,4FW22U.2(D%"&63B6#FYH!"`RUQ,0
MFS9V-(A`$/<.RDCN$`.?790,CND40N/HZQRG3U"`-S:XVSTWB.,N^,@-,;$\
M7R+R3%]/A^N!&_?+&BU(\&'HIFD)L$DKT1^[0\PP9$'BZIAT&J/Q@PR=ST^`
M#7X)T9^]0TSP:=B&ZY^'#=)F/BT!-FD9U;9#C*+E)[$9,FT]]D*_<TL+EY"T
MJ_N%V&3R\SK[F&V(F3[6:8S&,]%Y3J>=`)O\>O^1'V(^CY^V_GG\"#37ZP,H
M=YD,^X)#A@JD*%(O"(W2235$&'M^GR1:\,AMJH`-76LJB='.=M+TQD:2"Q(E
M=$02S;PC/)+TJ:*S%-WZZEPDV.-UEF9;5B`52C<(?;-<-$00$+]W0R<I^O>`
MY'0B$NSV.CFS+RO0L%2,**>3$)V?(1LS_P!@[X>>,="/41`1-,ES"J+SO$I'
MQ)^S447W)Z3J!4'JD(/8-QQ(E96/`#HW0T-FQO`C,3$.<D>&:K&(XD$M2"=2
M`P"9V/55G:/H[_/S$-5@F(>A:Y3`C@PE(TH"HV.FVGI,!ZU`9V9(RA<5,M:2
MT.U]5B<[%@HCL"F9@NC\#"F9>;JH!U]4"((F*V0*HO&DAK),QU&B344Q*T2!
ML``H]6+SB#4`<:%1?IQ]]"9!D;M,COT3\*P5"#DNO,0SG$AU``VCOLSU^`EA
MF%TA5*!U;N,*42#50&+?-R0[U0"1%_7<=6I"%N93$VB36J_T*FP(FDH].@71
M^=TD(G2.B"C0),_9(B+>DZ^(XQP1D2;?_\\$;N@;O2C5`"3VW3Z!]1C>)")T
MCH@HD"J1(")]!:"(Z``:>9]QO$I$Z!P142#DYOL)';68H<K`K"/J94B/WU4R
M0L<R0D=O<@HTF7NS983>)"-RUU=#!`6:Y#E;1L3T9WZ-2+3>:X*D[V+8:Q1(
MM4'J&KTH5>N>FB3U&:`=L'>3ALA=)L$^O15!?.5``@MO]&ZLC*AU.GAET1E>
MI2`PL!RWZ3ZY%3,$X1`FIJ/(#9>]H)<7Y(4#39SWE:P^LI2=SXV5\R<QK*00
M[^XN#E)W9+63<U3C?@H#5GG?Z19@OGG)CNQG5A^+JK'.[``FW64$3;/&"2E>
MM/PBIW`/O(7)IOQY@DDV@W&;NP3P@?/V_4+,8+O9^/9_````__\#`%!+`P04
M``8`"````"$`M4=`:7D#``!J"@``&0```'AL+W=O<FMS:&5E=',O<VAE970S
M,BYX;6R45MMNHS`0?5]I_P'QWH`)Y*8D5:'J;J5=:;7:R[,#3F(5,+*=IOW[
M'7M("J;;IB]<[#/'9V;L&2^OGZK2>V12<5&O?#(*?8_5N2AXO5OYOW_=7<U\
M3VE:%[04-5OYSTSYU^O/GY9'(1_4GC'M`4.M5OY>ZV81!"K?LXJJD6A8#3-;
M(2NJX5?N`M5(1@MK5)5!%(:3H**\]I%A(2_A$-LMS]FMR`\5JS622%92#?K5
MGC?JQ%;EE]!55#X<FJM<5`U0;'C)];,E];TJ7]SO:B'II@2_GTA,\Q.W_1G0
M5SR70HFM'@%=@$*'/L^#>0!,ZV7!P0,3=D^R[<J_(8N,1'ZP7MH`_>'LJ#K?
MGMJ+XQ?)BV^\9A!MR)/)P$:(!P.]+\P0&`<#ZSN;@1_2*]B6'DK]4QR_,K[;
M:TAW`AX9QQ;%\RU3.404:$918IAR48(`>'H5-UL#(D*?[/O("[U?^>/)*)F&
M8P)P;\.4ON.&TO?R@]*B^HL@TE(A2=22P/L5DC<,QZTAO%M#$H_B*)G.[/)#
MRP#EVVC<4DW72RF.'FPQ$*@::C8L60";"4/\WS"`_\;FQAA94T`KR-WC.DGF
MR^`1XIVWF!0Q$]][P41)'Y.=,"91H.<L"N+ABAI#AE_/S4F4,>J+BB;]]5*$
M3&P.C"-99Z`G`"+Q<0'&:.5/NQY/0D<!8N!YCHJC,3LAW)C$0TED:O;F.V$Q
M=BL?'#VOF$R(HPHQ,YM)$D>3:7\^P_DYI."%)'EQK1<Z$-0-W=LY,^"^.$*<
MQ5/$)"AN.B>1(P[GQ_:T=S<1;+W+A1AP7T@4COL+I8A!(7&8Q/WI#*>'.F!#
M7*[#@%T=SD(I8E#'%0FCV(T(`H9*3._JG/6W4V/`KA(W-8AIE<QFH7N^<7XH
M9/X1(0;L"G&+#6)02)*,W6.7X?Q0"($M?7E(+-J10EZ.@:V-:0O"PS2-DM@]
MX"W@%3%.+7X[/P2+9Q2?JUDZ',IZ0[US"LVUY[JI_*;(8N\XM\3WRHNEZ<<D
MZ92&-B989Z-NW8N(4X5,N[>9[D0&VS<VK(K)'<M862HO%P?3FL=0$\ZC>&U(
MX=I@;PW.^`TQ]PG;?9V9E$2GFT9PGH).W]`=^T[ECM?**]D6E@M'4Z@U$N\*
M^*-%8UO.1FCH\?9S#W<Z!KTE'`%X*X0^_9B"?KXEKO\!``#__P,`4$L#!!0`
M!@`(````(0!2^&H68P,``&(*```9````>&PO=V]R:W-H965T<R]S:&5E=#,S
M+GAM;)R6VX[B.!"&[U?:=XAR3Q(GY(2`T4#HF9%FI=5J9^;:)`:L3N+(-DWW
MVV\Y;L`V?9J]`9+ZZ\=?527V_--CUWH/A`O*^H6/@LCW2%^SAO;[A?_CW[M)
MX7M"XK[!+>O)PG\BPO^T_/./^8GQ>W$@1'K@T(N%?Y!RF(6AJ`^DPR)@`^DA
MLF.\PQ(N^3X4`R>X&9.Z-HRC*`L[3'M?.\SX1SS8;D=K4K'ZV)%>:A-.6BQA
M_>)`!W%VZ^J/V'68WQ^'2<VZ`2RVM*7R:33UO:Z>?=OWC.-M"]R/:(KKL_=X
M<6/?T9HSP78R`+M0+_26N0S+$)R6\X8"@2J[Q\ENX7]&LTWAA\OY6)^?E)R$
M\=L3!W;ZPFGSG?8$B@UM4@W8,G:OI-\:=0N2PYOLN[$!?W.O(3M\;.4_[/25
MT/U!0K=3`%)<L^:I(J*&@H)-$*?*J68M+``^O8ZJR8""X,?Q^T0;>5CX21:D
M>90@D'M;(N0=59:^5Q^%9-TO+4+/5MHD?C:!C&<3%`=QD:(T>]\EU"L:`2LL
M\7+.V<F#H8'_%`-6(XAFX'PFT^NXL+Z&"HS*Y+-R&;V`0D!['I:PJ'GX`#6M
MGS4KK<E\[Z+),UNR/DM4!95O=;YQS4%VRN:L4.T#I`L75,OE2J#O+W?LC*&2
M;(P\M?]O=2MQ.->WBCRW3:I;B6.RN548)A9H\G]`5=+"SXU>I%EB+W*E-?!Y
MZ9?;KG<5U;N*S5L*BW-J<[[=2"5>^%#$R]KC>.KP:4TQ3BO*(.X(UI8@S?*I
M,WN5*4C*M'3G>6,)"A0EUVFRV.#!^_UA54DV8U$XB%J2CHA9GD1V>&V&411-
MG2&L=#P9TR?(3=^8Z05"UVR+#1YXD^WMOBFQS50Z0[?2$MVV"4H+)[XVXT59
MVLB5&9UD:>X,_<:,EZ]T"QZ;CQ,IL4T4QVZ;M*;4=8X"HY+C6W!MQJ,@<H@K
M,SR)@JG#O#'CD'Z=8JM/ZJCB;`3OOS!5DD.77/W'U:^TYG4Z,_X"G1E^B<Z,
MOT"G]W2]Y76$[\F:M*WP:G94^W4,-;_<U4>)%9K!/@3;B7._@B/&>#^\!&"+
M'_">_(7YGO;":\D.+*,@AP>#ZT."OI!L&'>5+9.PN8\_#W"6([##10&(=XS)
M\X7:QRZGP^5_````__\#`%!+`P04``8`"````"$`XP:I5`,)```(.P``&0``
M`'AL+W=O<FMS:&5E=',O<VAE970S-"YX;6R<VUMSHD@4!_#WK=KO8/D>%11O
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M'?RAI3_L-B?/]U[.*98N+794;W,I74JS3$^/VQUK`3_LB9/[4DG^,,HK(Y],
M/ST&!VB^<S_]F_]/^&_>9^.TVW9W1Y<=;7:>^!EX]KR?G+:V/,163FMK.\$9
M&)X26_=E_;$_C[W/IKM[?3NSTVVQ%O&&E;=_;-??L"/*TJ1,BV?:>'NV`^S?
MB<..=PUV1-:_@_]^[K;GMTHRFT]9A4S68#SQ[/IG9\=3)A.;#__L'18"&6$J
MD<0,D[`UPB2&F3*+EF'EOY$E+W<E=TEC9E(%(U/*%N+O"V^\:%'ADN9O]L9@
M%2+RE*YY2JF<:16*WSHV[)0&>?B1D$<G%_OHI,7Y"DZ_O3ZOGQY/WF>"U10[
M(_[[FE>H4>:IY8D7I^G2%;[J":P+\"P_>)I*DAUZ=I)]UGU_/5GYW&/Z%^MR
MF]!4=5/(JZ0F">]@/*\M`]>\AKI*70JYBB,#UU7H9AJ2R'6:,G!=AVRF)85<
MI2T"H@/S7>U(\66.KA0R1X\&^C0P$('K5H8T,**!L0Q<]X.V?Z(3TMRI$+?G
MDR:922);,Y>!ZX9)UH44<I6E"%R;M[H)I%D/O713=FE0NNG]ZY+LC5SSWBBW
M4Y6!ZZZ9:C>JZ:)04(FM$Y*DK@N:Q!&$-?-2*"1)0Q<T25,G)$E+%S1)6R<F
M:7'G#E&/25<7=#L]G9"=[>N")AGHA"09WA&D.2.=L!%*;=!8-V1#$RBF4,QT
M05L\UPG9D84N:)*E3N@Y7NG$*F0O!T4IPNRWBI!KI0AIH$8#-@W4:<`1@=OR
ML?+696^#,:,1PS1CF%8,TXYA.C%,-X;IQ3#]&&9PSY348SB,848QS/B.*9!1
M81+#3.\94@^S&&8>PRQBF&4,LXHV2F6Q6]5O#&]<*Y5%`S4:L&F@3@.."%R'
MX@8--&F@10-M&NC(P'6TL_+DGJ\;P_1BF'X,,Y!&WA@,:6!$`V,:F-#`E`9F
M-#"G@04-+&E@=1-0>@J[1?]&3^%:Z2DT4*,!FP;J-."(P$U/H8$F#;1HH$T#
M'1FX[2ED_.[&,+U[IJA>W/HQS$":2T^A@1$-C&E@0@-3&IC1P)P&%C2PI('5
M34#I*>SF7>DI_,DNRYXBHV^=^5J5)'OFO=R?6@7Z("<,N[Q=#*GI&A0V%'4H
M'"@:4#2A:$'1AJ(#11>*'A1]*`90#*$803&&8@+%%(H9%',H%E`LH5A%":4@
M65']14'RM2I)=I=^*3:K0.YXJ\)$%204-A1U*!PABJ7@!Z!,ZOH8(6[,88)F
M=((63-"&H@-%%XH>%'TH!E`,H1@)<3G>Y#H]CEX\B5X\A9N?03&'8@'%$HJ5
M$)?#<*T.I?SXJPKZ2R<>#_E:M/S(:%<5)JK\H+"AJ$/A2,%_?C6RJ1QYJ&O(
MY==+"6E)4XHO,K3D\B\SM*4(,V3(%CIR^9<9NE#TH.A#,8!B",4(BC$4$RBF
M4,R@F$.Q@&()Q2I***7(7H7\12GRM6@IDD>$JC!1I0B%#44="D>*L`P,\IM'
M0UENIDBE-N7B+ZND!44;BHX4LE:O%\Y@O.XJR\U4CC2BIRS/IF@C^\IR,T5_
MG1S(Y5^V<@C%"(HQ%!,HIE#,H)A#L8!B"<4J2B@U:+!'P;\HPF`U6H7D`;L:
MHJ@RQ,3&I(Z)@TD#DV9(BL&=K9'-\'_47Q5:"K'NB#;>3@>3+B8]3/J8##`9
M8C+"9(S)!),I)C-,YI@L,%EBLHHD:J7REZ*W=Z[1O^`8XAVJ^L1(!IAJB"(K
M5.2)(#;.4L?$"8DE:LLH:*75P$F:,$D+)VFK22SV#1(I\@Y.TL6DATD?DP$F
M0TQ&F(PQF6`RQ62&R1R3!29+3%:11*U/_@KU&_4IWK@J]5DD_:QJ""1JXL$R
M2GS(40><&C$YR]",34PVSPC)4R?&"(8W=5N.8NX-?PU%/%CW3%,QP:Z0?6DI
MXB''KP5T?]NAB;@P=3#I8M+#I(_)`),A)B-,QIA,,)F&)+P:ZQ?CF0),O<_-
M%5#0.^Y"`591.\/+$$2<X54D4<N3I5'*,]Z+$(.O1FYTB^0)J!JBB!VM86)C
M4L?$P:01$G%NQ2TJ*<`FSM+"I(U)!Y,N)CU,^I@,,!EB,L)D')+P!/#["WIU
MFV`RQ1N:83+'9(')$I-5)%%+E;_U_L9(*EZ2JR,I^2JD:@@46:*0V#A+'1,G
M).+T9[/W'A(;.$TS1IH63M-6TP1WN[0W=G":+B8]3/J8##`98C+"9(S)!),I
M)C-,YI@L,%EBLHHD:I7R+PZ^4:7B`P6U2LFKP2K_W)Z-MI%5"HF-L]0Q<4(2
M5FGF?I7"G6G&2-/">]..D::#TW0QZ6'2QV00$G'T#+.DC7!#5>1RFACAS8PQ
MF6`R57;%S/-3K3[XS'"2.4RRP$F6:I*B?M^]BDRB%BC_).&V0&/>\8HO&=1"
M)>^4JVP2$BQ42&R<I8Z)@TD#DR8F+4S:F'0PZ6+2PZ2/R0"3(2:CD(2_B@=7
M2K5\QCC)!),I)C-,YI@L,%EBPB?J\1H1AX4,'Z)0Q3P\,1'KX)Y>W9J[W_N)
MC??!Y]BQ9]NGQTM83`"<&F4VXX9]C4CB<Z/,IM7H\:I9K@83]8BOF67VS:?N
M;;/,/OW4XW6SS+X`U>-L0N*/>_&J46:SN'1O&V4V54N/.T:93<?2XTVCS.9<
MZ?&.46:SI%@\?6D8FX?XOGYU>^O3Z^[H)_;N"SN&;,8?&Z)/8B:C^./LO0?S
MW9Z],YN!&/SO&YMQZK+)6YD4PR^>=Y9_\`U<YK`^_0\``/__`P!02P,$%``&
M``@````A`+SIP10_!0``<A0``!D```!X;"]W;W)K<VAE971S+W-H965T,S4N
M>&ULE)A;;ZLX$,??5]KO@'A/P.8>)3TZN9"[M%KMY9D2)T$-(0+:GG[['>.2
MV.-N2%_:,//S'WMF;&P/?_S*3\8;*ZNL.(],TK=-@YW38I>=#R/S[[_B7F@:
M59V<=\FI.+.1^<$J\\?3[[\-WXORI3HR5AN@<*Y&YK&N+P/+JM(CRY.J7US8
M&3S[HLR3&A[+@U5=2I;LFD;YR:*V[5MYDIU-H3`H']$H]OLL9=,B?<W9N18B
M)3LE-?2_.F:7JE7+TT?D\J1\>;WTTB*_@,1S=LKJCT;4-/)TL#R<BS)Y/L&X
M?Q$W25OMYD&3S[.T+*IB7_=!SA(=U<<<69$%2D_#708CX&$W2K8?F3_)8!N9
MUM.PB<\_&7NOI-]&=2S>YV6VVV1G!L&&-/$$/!?%"T>7.VZ"QI;6.FX2\$=I
M[-@^>3W5?Q;O"Y8=CC5DVX,!\7$-=A]35J404)#I4X\KI<4).@!_C3SCE0$!
M27XU_]^S77T<F8[?]P+;(8`;SZRJXXQ+FD;Z6M5%_J^`R*>4$*&?(M#B4X30
M/@T]XOG?4/';KCA7&6KW`V)'3M#9%TN,JPG3-*F3IV%9O!M0>M#SZI+P0B8#
M`LIM@,1PKB'[OXA!J+C*3R[3B$$P*LCRVY,7>D/K#5*3?C)CP<`PKDS@J\BD
M17@BN.ZT-=S:$+7)K"7:)G%KN#7!KYFW2-MF@0U+;%BUAILJZLBZ)5K1#39L
M)8,%X;_F`.I#RX$#I?YUD;8AYZW4D%,4SO$7B!J]B4X$@8I,=82JQ$PGL$BL
M(TADWDDL=`*_9MF-K'0$]63=26QT`O=D>Q=1L@^33LG^_:QSFF>]K;)Q:[@5
MIH?K8/(`,WV`F3W`Q%\P/EH)Y@\PBP>8Y0/,Z@%F_0"S>8#9WF>4K+O?RCJG
ME:QCPP0;IM@PPX:X-=RIG+G.4,]1I_]"9[0*7.J,IK/2&4UGK3.:SD9G-)VM
MSL@Z2J;@VZK,3_Z%[%Z=>:N1&4@?.R]PU<"-!0-%<_T@H@5\TDE,.XE9)Q%W
M$O-.8M%)+#N)52>Q[B0VG<3V'J$D'G8J2N+O+\R<'IFP[%^3&80HWP()F^T1
M\2EU44%,%,"EE$:JPE0&G,B+\,YFI@!.$/KHXQ;+@.OY#EZ:A=\36[@H)!':
M#BQD`2=P;%2R2UG`#0D,0AW#2A8@H."B,*UE!1)$441M56*C2!"?$-3)K2+A
M!A0V[%<))<<P0;^18TZK.:8>RN%8,)\!#")Z>W&SHYTH?D+QQF$J^XGK$!N-
M;:8`U(E<E,)8!D(2H`[,93>H$P>-8"$#/B5(?BF[0YOXJ'\KV4_=*$0UO);]
M#@U<',&-#,!I&9\CMHK?<T/_MA-7<LN/\/+1YO[\Y33.+1KZ6#`BMZ%+4>%.
M9#<A?H0B/Y7]CHT_!S/938@7H:J/%7^`)\5<=E.H2Y27A?`[S<SN$><6M*8N
MEW+S'O%#-*]7LM_S\;*PEMV!Z^/8;&0_<?&LV"IN*-K;HJ&D-/I62CFMIC1"
MHQH+1"S)/>+A44]D/S]I7U<1<3R5W;T@P.O03/%K4SF6W;"((?6Y<(MR(YX3
MHI0MY.:]$._+EG+S'B&VM`8VO5_)[:GOXHDJMW=<+T"S82,WAW4:+2-PJ\.C
M+WH/7P%I="*EXLY&7$;DK#RP"3N=*B,M7OE]C`MU>K6*JZ(Q&<`%`1Q\D'U*
M!G`+H-MC,H!SO&Y?P9538[>N0G#E<TD.;)N4A^Q<&2>VAR[`Y0KL%4IQ:20>
MZN+2'+F?BQHN>YJ?1[C;8W!58?<!WA=%W3[`BZWK;>'3?P```/__`P!02P,$
M%``&``@````A`#9TA-O8`@``Z0<``!D```!X;"]W;W)K<VAE971S+W-H965T
M-#,N>&ULE%5=;YLP%'V?M/]@^;U\!DBBD*H)Z5:IDZ9I'\\.F&`5,+*=IOWW
MN\:%!EB;[H7@FW./S[G7OJRNGZH2/5(A&:]C[%H.1K1.><;J0XQ__;R]FF,D
M%:DS4O*:QOB92GR]_OQI=>+B01:4*@0,M8QQH52SM&V9%K0BTN(-K>&?G(N*
M*%B*@RT;04G6)E6E[3E.:%>$U=@P+,5'.'B>LY0F/#U6M%:&1-"2*-`O"];(
MCJU*/T)7$?%P;*Y27C5`L6<E4\\M*495NKP[U%R0?0F^G]P923ON=C&AKU@J
MN.2YLH#.-D*GGA?VP@:F]2ICX$"7'0F:Q_C&7>X";*]7;7U^,WJ29^](%OST
M1;#LGM44B@UMT@W8<_Z@H7>9#D&R/<F^;1OP7:",YN18JA_\])6R0Z&@VP$8
MTKZ6V7-"90H%!1K+:V6DO`0!\$05TR<#"D*>VM\3RU018S^T@LCQ78"C/97J
MEFE*C-*C5+SZ8T"N%M63>"\DD/%"XGJ6-P_<(+S,8AM%K<&$*+)>"7Y"<&A@
M3]D0?03=)3!K9S[4Q^CHO;YE%>1IDAO-$N,0(TB7T)['=3B/5O8CU#1]P6RF
MF"@<0K8=1-O6O$D7>.5UARF[#J';!Y9Z7U"M<U__[E0G7X.U_&[?C0D`=^_'
M&^Z[G2*BD>%D"AF1[*:(,Y*!'?]_[&APC(&\5Q_.YT/]&X.!YRMFB-A>1"07
M$;OW$`-_LZ$_?0QG;UZPKFTZ*<;1N8?Y8NAB8S#O^;R(2"XB=N\A!C[!T_FQ
M_)A/G33JY\(9^328H+U[GA]%@3NJQ/8<X?MAX(PHDG.`-YOYL_GXL@T1T8##
MV#0CU$R8BHH#W=*RE"CE1ST>?9#71_O)?>/IBS>*;]PEC(-I/(%)W\;M/@$F
M;4,.]!L1!U9+5-(<MG*L"-0*,ZO-0O&FG7=[KF#&MJ\%?%(I#!K'`G#.N>H6
M>IST'^GU7P```/__`P!02P,$%``&``@````A`&K'1<KL`@``^0@``!D```!X
M;"]W;W)K<VAE971S+W-H965T-#0N>&ULE%;);MLP%+P7Z#\0O$>+U\BP'#@-
MT@9H@:+H<J8I2B(BB@))Q\G?]U&T&4E)O%P$2Q[.S)M'\6EY\RPJ],24YK).
M<1Q$&+&:RHS718K__+Z_NL9(&U)GI)(U2_$+T_AF]?G3<B?5HRX9,P@8:IWB
MTIAF$8::EDP0'<B&U?!/+I4@!FY5$>I&,9*UBT05CJ)H%@K":^P8%NH<#IGG
MG+([2;>"U<:1*%81`_YUR1M]8!/T'#I!U..VN:)2-$"QX14W+RTI1H(N'HI:
M*K*IH.[G>$+H@;N]>4,O.%52R]P$0!<ZHV]K3L(D!*;5,N-0@8T=*9:G>!TO
M;N,1#E?+-J"_G.UTYS?2I=Q]53S[SFL&:4.?;`<V4CY:Z$-F'\'B\,WJ^[8#
M/Q7*6$ZVE?DE=]\8+TH#[9Y"1;:P1?9RQS2%1($F&$TM$Y45&(`K$MQN#4B$
M/*=X!,(\,V6*Q[-@.H_&,<#1AFESSRTE1G2KC13_'"AN33FNUMH=,62U5'*'
MH-^`U@VQNR=>`/'!DV/P+C\R">XLR=JRI'B&$>AK2/9I-4OB9?@$:=`]YM9A
MX.HQKX@0W'A+8*-KZ?UX#LH6;)5M7-;*K7O0E1EY(SV9\24R%ISB><?\+'GE
M=<H.`U=?X.Q]Y<DERA;<]OR5-1E[7J?L,-=M\*/)-(HB#^B5#-NDFZQM]ABV
M\?&$[:*A@8GG=P8<YK0!V"%#`Q-8>]R`730T,!T8<)A>]LD'Z4,3NQZ.:UOP
M4'L^T':8GK9'].*W!WGG73NN;,&G=IS#G*&<7*)LP<.:KWU%KN$.TU-.$H_I
M51W##CN_[!;=5Y]WMK-3WX-Z\A^(VU/G[,QC=T8=?\WWH'/$+SK)8/2<SGT/
MZHK/H^$YZB:0.^8%4P7[PJI*(RJW=KK$<$SXIW[RK=O!%_H_8/`TI&`_B"IX
MK5'%<E@:!7-X6Y4;7>[&R*8=(AMI8.2T/TOXQ&!P%$<!@',IS>'&#D?_T;+Z
M#P``__\#`%!+`P04``8`"````"$`L8IXXVH"``"K!0``&0```'AL+W=O<FMS
M:&5E=',O<VAE970T-2YX;6R45%MOFS`8?9^T_V#YO1ARHXU"JF15MTJ;-$V[
M/#OF`ZQ@C&SGTG^_S[CUDJ6:LA?`<+YSSG=C<7]4+=F#L5)W!<V2E!+HA"YE
M5Q?TQ_?'FUM*K.-=R5O=04&?P=+[Y?MWBX,V6]L`.((,G2UHXUP_9\R*!A2W
MB>ZAPR^5-HH[/)J:V=X`+X<@U;)1FLZ8XK*C@6%NKN'0524%/&BQ4]"Y0&*@
MY0[]VT;V]I5-B6OH%#?;77\CM.J18B-;Z9X'4DJ4F#_5G39\TV+>QVS"Q2OW
M<+B@5U(8;77E$J1CP>AESG?LCB'3<E%*S,"7G1BH"KK*YNLI9<O%4)^?$@[V
MY)G81A\^&EE^EAU@L;%-O@$;K;<>^E3Z5QC,+J(?AP9\-:2$BN]:]TT?/H&L
M&X?=GF)"/J]Y^?P`5F!!D289#3:$;M$`7HF2?C*P(/PXW`^R=$U!Q[-DFJ?C
M#.%D`]8]2D])B=A9I]6O`,J\J4@R>B'!^PM)-DTFHVE^>P4+"XZ&!!^XX\N%
MT0>"0X.:MN=^!+,Y,K^=$;KPV)4'%W1&"9JUV(7],D]'"[;'THD7S#I@\!HQ
M640P%(W*J':]L@=[95\0;V4=7IS*_#%R)C/^'QD//I,)+TYEL&MOYS,Y%_(S
M,L9)^W=%?5!!\Y-JY>DD\H=4`P:=Q(K.(N(L59RETXI>Y\`'%13+&=GS=!KY
M@X.`&0\=_SO[L#1AIA28&CY`VUHB],XO1(8Q\6W<U=5X6+?X`7>EYS5\X::6
MG24M5!B:)CGJFK!MX>!T/TSL1CO<DN&QP9\BX$"D"8(KK=WKP>]S_,TN?P,`
M`/__`P!02P,$%``&``@````A`%3RAUDF#0``*GX```T```!X;"]S='EL97,N
M>&ULU%U[;^/&$?^_0+\#P6N+!*BM%V5+CN7@K#.;`Z[7(.>B!9JBH"7*9H\B
M58JZLU/TNW=F^9J5^-B5EEPG0LX2I9WYS7-GA^3R^OOGM6]\<:.M%P8S<W#>
M-PTW6(1++WB<F7^]M\\FIK&-G6#I^&'@SLP7=VM^?_/;WUQOXQ??_?3DNK$!
M)(+MS'R*X\U5K[==/+EK9WL>;MP`OEF%T=J)X6/TV-MN(M=9;G'0VN\-^_V+
MWMKQ`C.A<+5>B!!9.]'GW>9L$:XW3NP]>+X7OS!:IK%>7+U_#,+(>?`!ZO/`
M<A89;?;A@/S:6T3A-ES%YT"N%ZY6WL(]1#GM37M`Z>8ZV*WM=;PU%N$NB&?F
M,#]D)-^\7\[,"]-(1)Z'2P#QA__LPOB[WR5_WOSQS9O^O[[][A\_N<M__OS-
MX7<_?VOV,C:$)MB@GN9YOY8L?)U0[J42W%ROPJ`09`0,F(*N/@?AU\#&[\`9
M0#S\V<WU]A?CB^/#D0'"6X1^&!DQ6!GD8T<"9^TFOY@[OO<0>?BSE;/V_)?D
M\!`/,,=(?[?VP$QXL)=PZ);/`Z+)9)H@#$ZF$1ZA,JU!)`</ULOD_+M$)H[7
MN)G7*?KC>#$IZN52QNO0+PYT>`JOW%:$3_3X,#-M&W+(H-]'M5*#M<1L.N\#
MO\Z878P[DVQDC^Q+I9)QOGAH-V0XLE6JLH&A_?;R76?J5,^L2KHT#7<5`1AP
M:K7H0>C6Q/>EC:\N_*3C":T=BS&J2=+/$Z1JBW&NV`7#S#W(3-V:<!FOPXR%
M:E3K^CDO5AZU;+6<&<825Q8P457/GL16;006ES6Z],$!858NV+VW=K?&1_>K
M\5.X=@)4-RT;F;:YJK<JGA21KU*5(O*Y7Q$G+B>M9FW0Z%C2^L\DF)Z/#NOS
MO>`XFCC))^7:.9HRJ]K:"^@=G9_;=7[UIN5\O]$$ISDH-%'BM[[W&"1+WNUN
M`UV51>1M8DP!F9.UMX1F.64+R<;S_;Q%,;)P$0]';JZA6Q*[46##!R-]?_^R
M@25\`(T=A-A+?M?PZ\?(>1D,6:"(#=B&OK=$%(]SUCA(I^[YQ9T]OV-\"3)1
M%!5$;7M^V0+1N]OI7#W2^72JFNC0AI=BHF_'^%),U(;_YLITFF942Q7(G)X1
M>]CHZY]?3J?3R>!B,IE,K='`LIB2'U*/]H*E^^QB[T^9F@X1C`'!=#297@P!
M2-^:,%:=(A@!@,OQ>#(>3(<6_,_R:?L(5.MT;.JV*D&@R:H$@2:KLJJEIR#S
MIY$";7?-L4H0:+(J0:#)JI>*,_"E=JL2!)JL2A!HLBJKRQ7&*IQMTARK!($F
MJQ($FJRJK/A,,_!4NU4)`DU6)0BZMFJVK)K?W=FL7WY8F577QVPE!VO'AS!:
MPJHU.\$]P-5C<NSFVG=7,:P2(^_Q"?_&X0;^?0CC&,Z<WUPO/><Q#!P?WO:R
M$=G?FI%P;0%<1C`SXR=O\1F8<7V,!&_"HBT.>2:RL,*W+JW^I34>7B2+*$6L
MU^[2VZT/I<MYE_H*J!%UVRPXT6&0,TG=H3A]TD,KI.83',%,S2PM.`!\(G,)
MP1$J9"Q.)8K*2$:(R4@&",I(1HC*"*%3%ER9)I?A#BYKV3>P;4_Z?;82D_:7
M<H($>(G'-(XYU&?CD!*--HX1U6FF/,@O![%Q.\07JUA+)&T8<2AGPX`2*1M&
MB,K(^TVIQ'D[`=-S"9(]?7,_/PX&,$H&9GCVDF":GXJ3:L+N6RYN(WDB-5"0
MFZXR&?;4="B#"B8RDF3`&L?4&3&=KV'Z7[B^_PDGY+^O\AH`6ETWU\\K<C4:
M7"*(EVOAQ6[X%OK)Z=MDOD\^@(ZK!@TK!QG.9N._?-RM']S(9M<-,A;L*/:M
MBT^WK%`I/K/&^]IES3HS(?-C%,;N(F;7-;+S%E5X1A5X!BDA$3RG\+<J^(.>
MA/5Q"G]H!I4:$?2BE3\XES!_E?Z`5W"F3@TFH$Y=AT<E`ECR9PC`"#H0P/(T
M0P#NJ0,!+*4R!."@!0*`4^,5I\0!G-K/68(/%"R!?ULL(<=D4G(L6Y2R*OT"
M_QHI;2[]GJ1FDF_!T0LUPX<:`">QK$JQNE(,,3M$6J$"^%"C`AMF7353WJ`J
MYVM3"$FZ@*'0"*2!.HVH\TJ2<X%G`:!>([<*ZQ#B%)B*=$,`.%H@$$,,-,V_
M`XI!TPQ,O4'3%$PA<'-PAS%!+<'-D)HP`!XM45'4"0-NQNA0#02"K@Q)O&&H
M*T52#+IR9&&*H:X422#HRI#4$KI2),6@*T<24^A*D00":$1+AJ26T)4B*09=
M.;(PQ4A7BB00=&5(8HE1RRFR1]NF21.5]$^GQ_5/C>=58R-U4+5H`KMGPY/5
M4[)R!%NPM1192N,]O@Y>M(R]4^,IC+Q?8)&)]_HNX(`;F7AO>.PMZ)&OD;.Y
M=Y]A*9J<=WI>5?=Z`4G6W]AW1AYA)::"/S373:-;YHW<V$*ZL1F^9PV^H=QH
ME480V%#1C0$-G6+X%;BE<HBR7HJ1J]MD,$EJQR#B-M@,X9.%#:K#[).DL]NT
M!Y-]KDPE9>FM,;@(0GR;GA@8[=>\>P!97ZH1D*S7M(FE41'E6:9!$>6I+FDF
M-ZJ'VHN=;S\Z_3>@S/#LG[0L%QFLP!6XO.G+)1;RR2-D'"+$U"?K<?$Q4XFG
MT0V(#U8RAYN<U$2L%)J:)C]OHDY5`<5G'7?AY"6C"N73&XW$K#!4`N@UYO;Z
M.*J,G%-UA($E%,F5"-1,)T>*+^4.L#86D[6%4,7^J3;F0\B,^IA#+M+'G*S(
MZUVL!9L/I5?*^Z4`1F=:L,L3:UAVRX0.9=Y4U7!5LBU6DM(LAE=%T@;`P0+<
MP#L?DU(<]-6K:P1@+RKSO39POR8=-F(A=:6$/<LK2SY:CK#R,54G":>CC-EE
M='7AT=TDM`JWJ6<NXC65%075W1%^0F*^'F1;`&ATU2/@PZ@M/-B*SK*@$CR-
MJ09-D,Y;E<SU+-=.S2$-DRIU7?&)C&U;6#^159D0+U;I?*6'YCUMT2"EIZ99
MOM5X:[1B$SJBK*992[Y8.B(]4FTU`3JUECL"'BW9ND]6Q%A*F%,_/Z:%4:F-
M5]/"J$:HJAUWJ@Z'OZXU8,,,(S/W#G5V/#"WB,T2@E60E.0ZF</V5_HDK^S"
M#D`E2BJ%4^.Q*L<>IC3A-O6ID&`+OG*+'6+BG;4SA#2)M3UK-Y8\$AV8[JN-
MIGJ,:E+Y'-^6ZC0"%5B<O/KHJ8QOT&M=3A1:D1]5UU6J[+543>W7=5+SN=;3
M)Z1IH#$0DRWIZMK=--DJ!YJLY9JR:V6DO9KRH[)`4I@+FK0$K++2N&DRE^\)
M9/E(]L1LQ56%#0`K.KW'PY9)"T2/]?XNE<@5*:X>4;G>I'#*:(IZ?8-%^0K7
M%K.DK,[0<EF'F*375P9M2%9R;4"3L6!U9@5=UA4QIZQ1FA(9G7':4%#9PD[6
MU6A>D\!;'J!'!4>9%#*FIZCKLPH/3RJ;J%)K/4`1K4K!EM(CJ2+;]M:35X+8
M>LA2)+Z%/%RRX\U>Y)>KMU*A,LH;==Y&I8%+YZ^./:P(C*RR*E,;NQ\'[L`A
M^QGQNQGE]^L8^-03>(Y?__?&F?%V@43S1=\`[]_:>3[L5(K&QD788K>%#?EN
MDX/IW2]UM/(3@GBA+*4%<YDLK;QEB$T32@L"2986L$]FJ1%(2VC!5D_2M&#U
MG-*"=Y06E!*RN&!(2HO7_5A0]U:9'=E]PL2.(+((+DJKL"-HCLB(=8`LK<*.
M8#A*"T26I578$1`26A8PD:55V!&L0&F!N\G2RNUH87XH=#\6U/U%J1UY7\6+
M&41P45J%'7E?'0GZ*J55V)'W5119%E=A1Z!*]&7!%[*T"COR><(2S!-4QL*.
MO.['@KK?SZB\Q^,I,1'I$BJ%[>`=T1$6#^)4"JOQ7HXSJCB5PEZ\?UN"_IU(
M5%@*Z!&)+/A"'$MN(WR&*Z4BJ-U;9YEE7=YA<)X1@0$/S5GL?'@2;XC/\64W
MK>+U1`0*;E$@1.G)77PVYK`'84Z(CP><1D4(W3UO?"=PXC!Z,?!&U9P<;_2Q
M(+D_A6&N(YX"K@9$`/T`3SV&!RH;H)=$0[P/8T4E0R:/!5X]N&N-#!D8G:#A
M_0^OCY<A`Z,3,GQ2Q?I)A,S[8+/++<3G4IRZ14A\\(+/[I+W'%[#V#T0H?31
MW<61D_L?'U)#0<5\Q)TK<QI\BD@>H)5MLYG6GQ]AH\I,B5AID]C!I8<(\+_L
M8J)&'$6(X$T'(D3NO1@V&,Z"F".!L(1(A'#S>$YB+Z,(TOB;$P48+5SH[OEH
MA43%K?A0_2^?BUU,F=YC?"XXV]\T7P^`HI;NRMGY\7W^Y<PLWO^9;=T-SI3^
MZD?O2Q@S$C.S>/\!]T2'*(8>#:2;#UO89QO^&KO(FYG_O;N]G+Z[LX=GD_[M
MY,P:N>.SZ?CVW=G8FM^^>V=/^\/^_'^@,GR(^A4\A?N$AY2SAZG#S?@#ZVKK
MPZ/,HU38%/RGXMC,)!\2^&PC9(`-%_)G0O2V^4/>;_X/``#__P,`4$L#!!0`
M!@`(````(0`4"KEL3EX``$U``0`4````>&PO<VAA<F5D4W1R:6YG<RYX;6SL
MG=MN9,>5IN\'F'?8*%`C%L"B>*R#+54C>2K1JB++S"RU?9G,W"132F;2>:@2
M=>6'Z!L#/8``W\S<]$-4OXF?9+Y_K8C8ITP6*4L>3'L:=KN8.W8<5JSCOU;$
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MF'9X[L+>F/KQZ#U38?NRU9/Q+,]:#8J]G>0WW4$_RW]`X4V9@;2342SK!5[J
M3J>0O+Z<@_PBA]?ZV0!->YUGL^X/O.W#?-T8IG/::;W.[J;DV[/3MX=GG3]F
M"$AV^/MWQV_?0/:U;)3/ZH,?GWQ[V.[H<3L,N=\8\OBDTSIY=;SW^C#LG/44
MFA\TFI]VOCX\6[+'/OLE^Q^XX_5Q:^_X]7'G^+#)(H&06)+Y1&J?7=Z'=(-9
MUKJ<Y+FITDX^N<Y>C[NC,,/#Q@RC;)>[:>>CP7@"I[!9[,6G.VE?C2>S;*;!
MAG<-EKCUIGLK5JWO`,\G<T:,?%-_?ESFBM#'/;GC#DH>'!X=(HP'F0GD_^A>
MW_PV\XU[?7KRZDGG\.Q-=I_74;ZGZ.).ZP^'D8&:/'MV^.WIZV^/3UYE^PQY
MW,F.6OO:X3\NWR%OUWIU=G@HYLQ\0J>MDZ6OM`]/CD_/LO8ALL&Z[O%"YW3_
MFZ]/7Q\<GK4_-S'I_+%.?(0Z".?4U>[*^L9F=H,E13?-43M35\/=^0QV&/R8
M]W^3;6YLQ)]ASS96&G%NF3K86L/>Z+_-!GN_S4:X5-E@.A4WF/*X2[>;+;C_
MI+9VX]"_C6,O'HGY;Z\]?;ZYMOG<-.,2U;FYM?;LV;.UG8UG]U*?;]&,3P:C
MK->]&<RZ#7_@+)_A_TD(NI,1IJRA(Q&2^?5\:`8LZ-3Q-5[D%:IV\#Y'`C%/
MKC*_:8B[*YWV/;;;6Y;XWC3H?=Z\I[%]B]'&%\UG`URRQ_<SOOD//<R7&_P,
M&]Y]B#U.VJ=L*PLS^4E^3ZQ>;QF\D<"!]VS6D):[>PW-G5'OU72\7&1JHIP$
ML]YOK=T"$?_D&XLGW.CXX9/=JP^]A.W:,R1%QM#\H-,;>9=$1HC(?;R]P'!X
M_#^3Z;;O'7$U_*R3?)9-<?L:&F!_3(2)/EWX\-5$\G_=G5P.&N'?@:*)P?E<
M!%AJ9-OY<(C>6<LN\Q'$&IK^[?:O!R.+16;2,<L--`'QY0#3GIF#EPVN<00G
MYHNX2FKZ2&<YDYKWY,40),6>@P9K^I;!![B8C*\SXNFPFW5F.![AC=!Q[&^I
MJ7PM:HD:W<GP-IN@C2;N.D'??G[>=!+=!5F5EGV<G>>$VABJLE\B<R6/'9<,
M+;],BQ>N3'8S&;\?"&4(DVPZ#8>-[C*;0#Y][/XGDRV[RDV_]>2PH^!0_LGJ
MZ]-VNV$8]EKMX_UJDPS'.>.5-Z<G6?OKUAFOGIQV#K-7C9</CE^_Z^!H5$:X
M_^L6[?0'[P?$:/TI9.\-L0W]C-T%!G'K+M^BOLGWDGB4\TUA'`/95[7M2VV.
M!"]LJ>]S?>!3!7^:6JGGR@O57?E-_7T0@=$4"ZX][_:_FT]GDI!ZJP/<I?<T
M0MXN$")WL^YH?WAQD?=,,938^!PAOB`F&)\/!Y>N^>KC/'`U]=>K!*Z0H=ET
M81A>5='&#4<$KTM5M"*Z5D<^=&N_<_SMPO!(>R@9K4^AE<@]S69C!+XW'O5`
M&A00NNO$K_JW1=ZK<V$&@]%C%U(PL^R<2,O5#MJJVV-[!C.\VL8>OTU2C8K(
M^N/Y^>QBCC(-`7M]7@<YO-0;!)Y`A72OB:D&/]H/]<:MTC,9@HO!B$A?ZK.'
M:6BL.475<KCJ?:6'8>=,C]0;&=!B#(^3Z7,,BKK>\MVH'XV,?-BDN+07.?`)
MI*V_@JY>9C3J3?>O:$D(@6(M;8)!"6:FAH/N^6!H&Y*M8KN'<T/>$-<L-^DP
M)^!\/L7#1N]W>\QO2G/\@8926^`NUJ>3D)#Z@[<U`&1M(?KAD8WIDL5P2)I"
MB'77Q#Z5"+G416GM]>D<E^W3DMA;%F*_U?Y:?I&I\L<9V,FWQP?\L??'[#XR
MYP#*W7+Y=C[I776%"<&W6#Y$"4,9;>;-(CWXS6`&?CX"W>A>`'07>Y:TK,FJ
M/<!LU!?OZJWTFG.AQK_S/6D0)MC+<VR2N1ORM\K3KH^42!@HB#T4HG0W08Z.
M3UHG^W>W09>4IG&6OQ\/WTO:`]YSU$6#X6_4YW,&"G>;7-^?^=HR,*@^6'6.
MRY&H^GMIDJ+L_5^K#N<`5`*JZF.\=3)DYNG=L^VGU6KH%>9`P4<_1=`(5N4F
MLGEC*I6MS'_()SV!R(QFX2-JS;11_34SBH6+9.CJLA@_L6%9?@NIO@_#%:Z$
M_-O!I:(%Q!;=*U]98E.?(*[?V6&K?0C/NQH1WFKZ1*#KMZW7@E7K+]FJ)/LF
MB"686T#*.<F/D1`0$SE\H7%#M*W_10-EK4YVR`1.C^2%'I\>U$>6N]NVQV>'
MH&4=W`F\7'75?O?F3>L,O'A___3=B0GOV]/7Q_L+(%CSAEO9W_[\;]DOTM_I
MY+(["B;?5&(T5-793Y3X>SVX(%8!(M_#EU1>`AV_GJW*TOWMS_\NGZP[NOW;
MG__G8]SI*1M(B^D8ID3QBN!3@KQI=JYW,=/?NX;]@(^]1B!!^*9_6D-'F-"#
M?4*T:1;\H4SC7`FA5V<$F]\K?S+@OT5+>IYDW6PTMV0##&ZC92,263X'\E%]
MTJ*3[YG;AZM!CXP'@^8#,XCC#\+`$*SAH.>9&QPOC1J6AD6=\/=D/+^\0M[`
MS,@63?_VY[\P`WG-X&#=\WPX72=WDUY*,RU(4)DSK^)&W8`)X>3AFC.M,?&W
MU/YY=SH('F,8J]HSZ<GQ@NZ[S/]ZH'06%,<[E\</*2JC]@DY>S.&Q//$&YV2
MT)TP5%B;FKXE^SG[\1+[=^&L``OH/V_Y?],?%1A\]>CYHR]>?MD;#R'+Y/+\
MJT='1TKH;6SHY\D165]OMM\=#LXG`_UZT;T>,*J]O:4?+$V=^P^$^^.)?OS"
M1IF]_/@?2X?>M$%^Q;'7LC>#[[O3[M(9_-=>?)+U-J"&L)E_2CI\_$E2*VD^
M'%T.!^1%.])4*#ZHHHCM0WZ.+Y]/UQ-Y2I4/!PXO28-,%?/ULS_-NQ/>E#@J
MZ8_B*RD*BC*(EZ6")'_8<X(Q&VV:7[I'-2`%*B'-<ZR7I;.)`M>R=^OM]>Q?
MH]J06M;L+&3J.I1F`/\P.S"I=R52?8D)VAAK<BS0!=(,3"UU6CQ'6Q'AH$[U
MO(\ZG@*FQ\A(&"=K*ZT*[2@%/4#GWF;1MM``8YN,1-3EHG41R=5TNP7.00V:
M!4@MQQ,T[L&<S*W%UL2;98<=^O3P]\EO%,,7&)Z4GZR,]#[8-6B035[$66/:
M^?L!27B($5:MN-P:+"#,!\"_['K\GJYLER*7Q'T(%!;UT>K!LR&_)17MU+SN
MCD`_-82;)O[N7CHRJ%A-_Q$^I1VR$@+12[D$\8(8)AC;]>P$I1ZB5I\51B].
MJL(*<5O7L[=AK1H`KT=[ED\A):NYZH(&G>=$0]B,+O@FRX-LFD;V`<MI!(DY
M=G\]OFUK#[)15`3MF5V#3\(8ULH%J&C4@;T$7)A3(8]L/NH266M"VC.WS_RK
MJ*P(B`0L3TE&Q-^+R3,8:1)>A[[J>-(W(MH*3!@"]LQN\U@5"U#7D1,-'^PT
MIME\;T010EU'&(1!!T4)E/%G(LU@Y&"S(G[1[DB$4WV2-6N!N/10*9L;DARJ
M;Y1FD\EN/_G#>M:RB3+^\-:4Q2TB1Z)RQF@FAMK_*''U"5R,QS.:&FN`.6CI
M^#,/7ZKV8)CCW2PB\#K:QAA@?`-8[YY&P;>`!\RO@!L11F=M;1R8#1X/Y&;=
M&/YK:`B#46(@<D/YR1P'!^E5TS["U0?(P9><2I/`?+A*!E&6F:C$JU%B3=L1
M[3R$:::4W@RA5LZ$NL8PO/W=?.2^5-K8AW0I62TV!`6)_SB.NYC42O*A49JM
MT0@"P!&R`W(-(]]\8ZN7CKWPTK);`'_J!/M0*!;2?/PIE,UMKV>GR"0L!5$1
MZ?D092/JZ7TW)9H:,8^4%[G1I`"\PY1_IL=0I6<NLW@P;H<\N@$8''I(P'$P
M`'$PT_777;2_YW!,V<89Q*EK=HVY[S0TAY1"F4;)H&@-'\:3[]5/2'(S/:$H
M\N^O!I=7S'&:=Z?C47<($TIM=?&=OZ-JP.M8++&5C4ET.P,&13^[&DS0`[9[
M\PEO!1..R8'Q,>+;]I!_;#DTY/W$]2U]/:H6]DQMGVY^9OWL/O_,Z#<F2\\/
MQ@'R,ZS7-6T@E5^B\O#6)D"9WD#10W3RM:L(Q!.<`>K-6/+5X`;!O`QK7V.?
M8B'5,*<7P9H]F!P!<2/M>VG<\;LY/!%#`DHQQRK@LOC/E7QC=T![\A%V&"D>
M7XX,XERDU<,&,B7%@REX2W$/BDZ&?)FM1Z>P&_Y\#7^A"&2T>&32@IF20^3$
M*[T5?X`SPE0I'$$Q8>$H9D47WYBYC1:3DLT9?LXDZBZL=T$K_!@-F^A\,\8R
MV):F]<3AF/7\!CGNYT,V$"7&,FW*H7][R]?EKZR3_PW;IR5CT?ORQ+.+')UN
M8B7F!GP>,GTZBQ,UK-KY4(6<4V4,9'O4.JI%_B%<O#0WP/^YV7MZ6MG:?&%U
M,AIW9>OI4_NC8&IYH*8MID'O+%03O"L!J;*M;]_*BU"(8P.\V'Q>&:#01@_O
M'^\G+<O1>)C82OH2Q8@:Y71)])31+<BFR9"*'<ST+.P.[XKFH<)(:9<&WW<*
MK83P4K`T)9[%BYI/`WDA.JX4F^X@!"Q_/=:6(./\FQC[VAP#N?W%9&QN)FZ:
MB6"7H)*"K:0(<^(H7M2"T=0M&XY!;F]4^6+Z.O@/$SC$G4QF.Q<@PB3&P4-&
MFW?[\.J,C(72\^?SVSXHR70M`PX&,X!:Y^9\BG(XY%X8&N?1+?>M%ETP/<(%
MZOX<?52A@21Y/@G<&=QAJ,\LL/AXYL:Y%68-9"C;@266N.0'8I0*K[^Q@Y7J
M!O<X<$X**>=MRW*IPF"LC!DS3&Y`T&!R?K1(_E0-HR(VJ?+P5)KW'`$3SP%N
M7I'L4]J,(,-16_%8^&4RO@5Z4=6:NJN`897.)SF>(A/!U9^0H&HLZB`FQ32S
M5.,@!2G/J[(X06\J-]8L4DN-'B;[A.`H/6@,E%)2D7*F(`M4RY*%!,_,]7*L
MV,(#E2!^9B*?X)ICAZ?SFYOA``&2<8N&RF"NH+?P7503DKI")V/U)1DBN^77
MF/6D^P';+@>==^$CIU,0Z#+?X*G.+U"/[)?V:LHKIF&G@R%<'_>N,AO7_CW6
MXN22!B=Q[$&]=C!;O1A,IC/*[0BF[5\BGF%YCP4@>K2;7>>4+/9-5*)+DX1#
MVEV8@17%:*=Z-CWIA\)^B]WB#.78!T8+J"'C,47:N(7Q8OK88SYZ/YB,1V)1
M".WQ>A1,QVG%"#XNZ_7EH3Z]MS0%B^VUY#J.@=S"O1K9RC3-H^&/]*)TJQ8C
M`V2HQX^&<UCC!G=U>+-'"$)U9BBH*OJ114-37*#0R=TW\N$??_KX4]T#J5JJ
M^M.*#UI_N&J:!S%!,IJYVZ,*8];?7:G_\*]5OJT_/BNS</UA1^YA_<>CHEX#
M5BYB-0\_#4"JOR+21F^L3X0W`8&%:XQE4-ZWX@)W"PS6L8R)M$(]=8)-]T!9
MPA;/!)CV2K^'#+#Y(/(W,7X"TB+71=B(DI.B[H1D`8`#\']@(!X2F4UF3S13
M0'V);56`*HL(KEEOP4K.QY/)^`/+8]RB9!&(H2_\!<X$#0GY3KQCU;>C)2S?
M23SJ/W13P;O-1C7HI#N\BAVTCZE!R%2=+JK9W,N_W2"R/[@U+!:=H801=S/%
MI6F>*\8ST`&2*54E#\-(&/0)(=XB&X`.]'J>1H5&>?/3-LG%@P:Q!JC$.]*Q
M:E:&35J^ZV(3ZFDXE4:HM,]IM0L+!5$^J^2%6NU]RPEU0`AZ0%/K'W]ZOKF[
M1K@7AW%#]W7>)_EV">;1WL^JC=D.`S"D4UBZ,(4EDSRON/1!_9V'(S>8#10.
M'92HC?8(V1^TFU5$2$?'N@:"K/T`I`6OH_0J4E;,(DR-Z'`XN`!!FF;8*)6-
M:.<+$,HQ3S/;-)'1$V]WK;'(:+9*+@^.O\4#86?T#$_A9BP,T+H;><F0BAU[
M=%)4_47'-?]A)A=$PEQ,D_IV-]+\!(.&P-CK5!2[VR9?#<`]&1!?E@,SAAQ$
M.)'G90J0@R8OFUU8Y51WYH6>QI7!V$X&T^^18O5F].BK>'HV&-JT_!?D+;_6
MO$JQ&,/$(D8S4-WR$AQ!XH4'$;.Z</2<U>;\@]9L&K5@I!()9<&T\$F?[6#9
M)2=5@$]IW8'#^H[_14:CB;H8`<=4R2'BBNQE$99T+V`H=-I#YW:7)8'2.";F
MS\G."RB5SI*"RJ8?NC=94IW3`,0@>9>H4VH%;27P/Y&1&QZ)!P'H^K.,Q.%0
MGBQ].L!8ZQJ_=3Q%[8J*.+F`4P:*F)LNE9X49G5&A8Y%,4DG&E<F%(SAV3Q,
M4&G2>".84[F`#/6F2W%1`00Q"Q`)/3#XA/CWN:D`<0";5%X:9/*:.NR;O$T<
M850"6C&ZA=6)-D@'66M[GH0Q*A\W:$V%&I9:R(`P1A'7EUN6\4ME3J02*:8+
M_F25&DPZ,3`ZK5LX:Z;:[G%RI#(;O>3]B7N=]H7^HO^*^G:0T7<"!3X?N3O)
M#SYOF.?9=D(RJBU\1;38,?0A57896F"),--2#I+^76A';5KF[*QLEQ"6S1>&
ML"R;PM^)AXR3$Y<VBCU%$7SZ3(]TBP)"0TN0O'/35D,,I1T_-4<^"G@(',7[
MQNT8H&SV(2>2"EC10M>^I`L#\Y5WN["<XW/E\-A8QT40)P,;\HDTC8)E9J=A
MDYR:V%GZ*\5"KP5Y9EL4)D_SB1U<9;(W.(`AEL,?(^@!>02<NQZ#T\%NF._"
M2>T2PBMD`3O5`>F+N46.P0,3".%UG8&A"Z767&0Y"DUR7JR<>2EI9%Y[]D%B
ME;P3&!:LF2H+FYN*/;S^U/(H*[L[_JATZ+:,W+.:2HBS%*!#JD/(;5H.9EE:
M`SH>7;I''F>BW0A,()HL2-55/+*%;!'#$NHV\?>H<\&7,9<%8H%TAHPN!JU:
M*<9X0)XD5`U$+F,<<F6,0:)C8>=$<)U*\,#%$,!I;F"ZK2!VKYP`"O\647!+
M:<:,B=70H"(P3;5X:.C1F+#*7#Z(4NM2<&+6&@(%J*;(M5ULD@9+BXJ>GPK5
M`*N;!E_^IM1Q2/<QGAP+3`LJ`&3E-ABWP@?PR+T8P.0]>48F:G">BA=81$_6
M*28@//`J.0X2O@:?8RJJG9<U4&DGK@FR()&R&JU"=6^L[R:S+T%<>>9`=(TY
M`ZQQK]-#GV#,98BA^>):X:*4V1T@=17[7LCIA9:XM&-4-2]!]O`.CL`<5A$-
M2?2.J8R5I^L;D7R^6XWMB=&_(3EWC&(:J*9IMIXE)53>#_E;XCN():?A[]4-
M5GS3G'>A*4,X9`+Q8!LAO0J2*T_J'V\DZC[T(6GV\2V9E:\I!)I=@5LT3A]U
MX,"H&>'Z"T!&N;S$=$$A!C_./`PYO5?6E:S)')P?7.&&VR>JF(FN?I%I%2WD
M%"CM;NP^'UG)+P>C!N0GRH80!,A_Q$1(-9(JQRS"N-DM2M8KE_A1T?_QWLF9
MPO^2EBO*`U!CH+U*BUA<#\P"V*,_5&]"R%"I:'A/N64,+:-%CO/0*`*A4-[#
M^)M2SOC\@,H451DD,5+!H^FT^'Y<2$,PSVA1'!`\#'=*U'=L7Q!^PPJP'Z5W
MF50XKF.!6M)_53_6DH]E6RZ[9SP=22S%&`TL>KS^6'ZQZ.;Y1W1&#_<6UK"=
MI"R77=%&6UB?Z@&&EO@M'=-RE\)[4I3#'4!*ZA,8</#9^YJR7\9*#9H=*QBZ
M-?U3!835D\=+Q(7PG\P15B%6[AC@%O->0&B3]\*[Q6]*5<':LOSX6EY^$3A1
M):YN5"/KYU%\"`/=#9.N9YQ*)&A!5C$X2ZM*0]H?G"P[L^_Q2'E'@Y\+_C"W
M4A61_7X>>LG5T$M4XO?\7*QYOFA1D\XJEUGE-:1MX<S@NUH^52]'-;"0N.R]
M3%6>'2&<WM\_6?GNQY_\4HTC_'D[X%E.A@66,I46&2FIT*5\M*``R&4L%@;(
M2K(=5BQE&4RVM>EM+^.W[:=N4'FIJD%^+K]MT\_0_,X0&MW);_!'J73U)/]@
MM6<"ZPC#WY(M(GG))3T(8PU)C@Q:E7VR(3H>B#IN-4'B:;8W%E8L`W'4:N\9
M/ASNPUC8_-V-Z1^'D]]9<[DY3S9>K,4,3XF_!ZHK#R7JOWJ=>"QZ,;NR'\,/
M![;VYUXY$BA6FN(_;'H6!^ELLU!I:034B#*SRKP;IUFISH_:9'(>5KYCFA<<
M!84OY8+RCT^D'$-A3W8YI\!('H5C3%96^*K5>FN*^U@J.U4@%[S@Q6P:+.8+
M"'\ZPKU:[7?"@`M$"F^T7-_F:M\B9:HN'25S^!`E3_B$OE,MF8QF/,+#R3WL
M1B&`2CK`-4^#::$>&"O3Y_`3KDK(`5"+@`^>2JQDJ/(N\)Z[-)JWCPP58W6L
M(%4F1^&&79`B0-D742I[5`M3\0!V(FOXMPV.!0KU:$P?_T1Q6C2Z\J@8T`M2
M`J@0]3[$,M_+G)J8]](,Y?:1%1B:K+KQIL_)6.O0UBK)`7Q#2[&#YP^H3B`+
M,:+&5``K/V,A%\7M15:Q")2"'U#6'Z82#E,8^3NR[#AB'W\*EWM5O8.X!>(`
MRP[)QCW9V/J_+MFB=/,4OV>FMK8V'O\F*]B9'6U9_=24'Q&WB(^=XA?K60EK
M\[.ABSI?6VJI?W4M]O$GSZJD1)NB?G0_-1G(`-RCBQ*J_KA!8>*5F"%&.Q0+
M%T[&PHDG[@09T44ZT47Y`O_K*7X2/L0A?8?25"T6)P+')V3#)F4BN!9E-W`N
MB=HD8(E)5=R'+ZQZ@S`BG55DV+2(0?0Z45$*&7ZAY8E0Z(R@6O#D==<4B2]3
M#*5Y*9"RHF@$LB`NKY9H6R:$:U]3O-`$C59IR4^EOEFCE(/V%45G5X5HB"FG
MXWC-0L>DX=8M^^11?-S@5$`GO92VXNX9.%W)W*=1JW-:S=<OUQWW=M5J*!,E
M2FQGO$=")29<.K*4$WK"39[856$*,\2Q/G%5I+F+5F*=\GR538[,'5D.EP5U
M2K"9.=KKQB70P)BS&5,$0Z))FVYGA^`]2XC7E9WR?.6ATA33<,FW-U3FGA+$
MFD]T,>(WFH!V^9ZJ>O:RM<]AV3876IR>-`[+GNCNE3T[;7I7L\II>5=B\2"'
M3(%NIOW-]`;!_.K1C0SGY'W^Z.4I*;)D&-PTUPY$Q=/UNM+M,R<LW*I;65*-
M-XOM<"84^_J6P)+:JSUN_L&V776O'V>OPS%(N8V5*9H#*0?#$F9!]'V'-<S'
MOVX_6]_Y^%/,.*ZN/-TLD,C'9D5WN:)M9WO+IV-"C`*3KQ2.5%<.0:4T)_X+
M[M<4'D^%41__NKN^6Q[K18':@9IT$-`()L.J%AD+#D>-^3$LF%$N.N+EJ^%O
M.RZ12L+G-Q*(.X<)AS(^D&&5"HFU.A`F9#C<M4(E5<B(=E>I0`E^*IB.',HE
MYW/7:V\@&*`<'*J0_Q&K_43STG%@2:2?_#5WA;,XP.QVBU_8J7?4EB-%W]`'
M!]"<1O)JA/I'B"253Z)5(`6CP7AV^('!:JN`GXK"TS"&[+.=9OZ+%4S<UQD2
MY(#$5JMD:O4L&S![P](OBUE0T->(S6;M2&V'>N`IE<X?LC.X?U0_6FO-XRG:
MO7CU"&LZ%VB"FKI?1/(+#$YM@:,_VH*4NBO=C&$>\0(?<O9R`>LGV"LZO+`!
MS`W/H@%"%6!6+=-K%`7N-VX2,'>U[7JE(CWEB^1HI/^4CS^_6-_>%>7]%/(O
M0*S5S7`C#".E8-QF]ZVNNY2<E,6]/-<&0\4(\Y>?Y-:R2:JD4=L<#^`4Y[[^
M@;/;7C`[>,D.U%05:=50S5XNYP!%IJ:P,=T!',6MT%)#ZM<5<RR`=Z:4&I@K
M2:SBB2XW=+![WCSF:VOP#`<YO^>$2`PQX6@2?#WNSJ._H)7<^*5EI%QWD)]H
M=%UVDHE9QC-H/3/'*JN%>Z-#7-@F_5A`Y9@%ST?7YDW=%\BR'AF#QM1L`H""
M*3!"J$<W)L)O&-4O4U!8[GK\FN,6U_-KH0KA.`&K7[H`EWU+4V!ZU7DBB?;L
M3J/7H%FK<8*L8&!+J%UW+09**+>43O`>*4M@FW_.+J7-=!ZR3%LXTTM:I5S%
M739)[)L#E^0WX@Z)^B)!,UOFQA'#%/+"LJL50\FEMV1@<;'OK47?ALMF/O[T
M5DY)799:O@0L3?6)E-EB=[#EXF+Q<[A5O&DE?SVEMDCSSEYZK.[DJRXD/BN1
ML=Y@=7-C;6MGJ_[SXXA8%M*ZX#ZT^ENKS]>>;^S6?WW%<0KSVK2C'O,HF>?7
M8=9PVJ@$R:G8B?&^RWF]RTZ#@X(B4PA5U';?P/A>NXP%YA7/74M057ZA-%R,
M&HNW&A*7IA]],W,0K/19IS(XV"^.).[3#EQ3+TZN%AN#J/5"X??,#TH:]"+^
MU_D2(PC2/R)*%79>JETB^*+"P^X*E;Q2Z96J:I6@3$>I4S>+Z&JS064J#@EN
M>%+05>"S[9<J4$0<@&!(.'3_B_I>K0SBZ4::>$,-/4(VZIET(!&-UB6<F'1U
M7.B)(0;H`Q86J@5S1=53/TZETRBY[OK3T4(N,9R21CY1/'CPN$'UJO=[0WF.
MXE:EGNJ\4&W)R-KI*3`-_KBHK;)<7'[F&D/U<F_I9B"%9BGD<IPI9OD4VD.'
MD'7N*1^I$U2Z"A[=KN%*KB*W%'#D;:XX+SQ<9@]K0;?(K)ESH(8"%K<1_,0`
MW>\U@F4X^5/5SAQ*4%N?\U\@=KK$DM_=6NEY4MM&!K@?PZWSND+,HA3X_MJI
M"J&^L=O&AK0L?M3CTF(M@2L70XBQK>?C3\C<=\[.D=ZEV07MKXF;M2I8@Y7A
M(7_\Z[/US7*@N;E95-5Z4"OC`Q,I2RZ4A)VX)[U3##:_OK'P(B.O.30N#C;Q
MFJTE'1V]!"TVC"&0;LZFL*DU"OC*7<1$"=@M^`1>3,R*M]>W/U.-C=VBP80K
M'&OXB5(&SC"UW7WP=C;V[724A6/1Z;A]0#!L$R@"X$`9TAB.@^@(H)$7.VN!
MMMV2B@OA'R90D6WAZ+`'\7<'K"+W(-OS<W&!^+?DH+!UI:`(0%4OO/L&;]+E
M.QY@-=B/<2I9<0%&EB3`9XQN1)(`LBB6:T=+/'XPT3SF"T?MF<\3=VF*@A3"
MPQL";><@#96$88E0)>"QLM>BQK5)<P$>LY;@LYJR*DP6Q/WX5R"=LC1LK>_$
M8JG'(=6R3+N@H`P/#V4KJJXH(7HF_?'"ZS19MKY.=&V0\Z1)A1F#@M3E;1#*
MY-",'\D07AZ0F6AE.8'H&LTZ=3TWYLBZP<C*CL6&;K6F\PL.Z9`:GTEZ!M?G
M"#H=!+8)BA*3:%`&LA>N'\$^24=P]B3FC3B,+$^;M<AV08ED<<,$8T/V1PLN
M.[$%/(\D%P<?/OYT/V+=H.GLN-IBHC7$M5,;7LAXPIRC0I5!2I'*`XO]`FUF
M,"*,3.Z[,85WZ0X;6$C#7'<AO^%2==NKV=ZOJB1!@:)O048Q4%5$S.6AC2_:
M);,!P4J0%E04NGS"PHN0L+21)KNE*<01'TA(:4H_GKY"7/@\RJ79TY6=9^M;
MZ1?6J&U<<#T&2A:SO[*Y_C0U#C^\2#_P-@,I`66.9S'Q:MFF,"P!M^1F7$8J
M9&ULLG;.L2@9+;_"ZT:P=XRSRS)0\`%CQ(HHW713OIHA3/+!%\#_;$86I92&
M]5TO;EXJ9AL]]KA1XCWR^/CLNF!`V8]X`U-%MJ&W<;UY7#S1:X$<ME_\5"$N
M-;U4ST'&D%,/6J32IN(U:>81GPAHM#P'4N(VF"KG\*S)2EK98G`ZBIJ!,*4@
M(6'7<HYIM\IHS'G.@;=0^$!NP:/$5G%)\'0-=[>R-FWN_%IZ`30C("0>KY5<
MOH=7E/V6"S$_J""O,IA04@4_86^P"U`Y;EC9N2:`*`U/>[7$5C2WF1[5B2MS
M@C!=CZ0ABO,92W5>Q^ZK>X,$+?L&X(F2H7<U6#VV&H_X.30*X_5%%C8I9(-P
M%+L!]BN"ZA-$J+WH4Q:KF]L;=6V[NKFV^[SQ$;K5IVN[S[;K;?<(PGKI?*)_
M%8'+VID-JL120(*2ZV^M;JQO-K``?MQY46]Y,!B:HJ$>1/6:1'.`C7PYX%,C
M=-B@QL[9+78<D8'OV%Z%\N4#O*EJI]"XVN9">Q7]%:ZF@("A<?*GI+&!O:\.
M&MND\0*6558*/6C(S;_F"6"1D4O3\?6A87&=)K>&5=S+&-N7'2^2H).5C?5"
M_3N_W\_*_K:^2ZN#YEJ(O,H3"J&\9^)"%5]]`=5)FXQA86?4*UNM<X'F1-2A
MO@@S:ELE*Q=6]3"3NUVU>(M6VUSN@JTKJQ./[8%_TN%6O7`_GZ:VR@7S>=_@
MI!KU%?BA]-*])69?*EO"(/K<"OZK0`4*!WS&/G:*!J(?D7XP4I%*E%E*&2U"
M4`>\^9$.M-*RF;=Q$!=OY%A`B586&NJ=7WC7%A*ID&3-=&5K?3,Y1`^0B&TY
MBI@UF7,I/L6954X/VJ%,AE"Q5FU_PUUEA"+-"VPZ$.0NWZ-?NPK1JMR]AM%B
M:?8>!2#`#^L+:;'VX1ZZD+B692P@G7B-DF87\Z04Q+EM#98/@O&9.&I-M!(Q
M@-?PI%O(:IIQ49<+_<6[EJF(;82MO?NZO>"\,J5HZ6W!;JK-3">O)Y06+7>B
MY"/9X0/MJZY^5-5@9&NA,N98.I(GKBVL1!`"/,"RHT>`>,.LT&MRI8Z+"-UQ
MNKL6'_88($KU2>(Y!G/X@X%#C`D;+@I+FB0)DND;+%?,P(=%O!>0_Y)/5S<`
M+.,H/^>T#"D8);-JF&/,M41O+^1@F,'>?##DX[I_C/>GXT'&GX221E-LW!4O
M0:+S='.Y.\K0W2\$L;O,!+A#&%R$F8[0>87(SYR?Q(ZS2#K&WO9[D/8=HRE-
MN/*\/NN'3!4JIA/TRT@H%G,L)F:6H>+K+I_TU7WT__F_F.CJNV]2O0^T&E-[
M(OK8X?_F#KCG#8Y&I<R`TF@P.GK4NE]-.%C)AW5Q;U\9IIMJB,*E<<#KPD+8
ML\H$1`(/EBH_U]QKBVG='2_CQW&"]Z>;![?QO>+8J4<_,4M3UZC+DV\2R7@#
M0Y6/+;=JT*!G>X#.5G;7MY/%@&Y$%.2U=7&DE5,IU-%]K6X,(@)0,G9&[,CQ
M:S56TPHJ)'2JNO3<L[Q'_%(93QJTP(@'GBD.3!TNL5JH0`IM5HIG>;WN1M<O
M6/C_%3YE^EL&(_)BN;)E]K+T^>.Z>CU1Z>&^E1[>T4HR&S8RT\6$CF(G5NWR
MP>G/,$7!$V3K7DVX@S/[MCN%30?=K+W>6M_C&Q;(<_S-M9DYDURQKEM+^K@-
MZ9XX3WQQ^>&`KTQ(YQ:E:OI^+/+P)O]AT!L;7W'N@CN`").Y-,R^;^$'A/CB
MALY]MQ4GFC048Y-QBDK.*PG%NZ88+"$HUMX;#Z=='X4+PG%A60Z?8%#=LA[;
M\$R_;9^%.8PGUE<_?/BP?G[]?AV;MW[]0]!6OY^30+6XB\^S"\C]%EX^/3EV
MJ8N4%;_/A5Y)FNU\`7;)/R"G""W.OG0C7O@(EU]R)Z*$+F34@I(B*@"5H5/9
M+;]^1)Z%*WK>B+T:(86'$5H)JEL@ODDZ-5*!XC7QZ\0K@DB*R.3ADU@UQQ+.
M$$4J0<62."^=;S0/40ZI9X"#F_#8.M+V+8H``F)[QSES(ZH0NT@>T=L2*Z+X
M$O\HD<UXL$PWB54J']*L`B>$C%K:_'B/0ZK+@U/M*X.BC.Y6C<SXELOI`3(0
MLS=_.)&$R9,S].&`N_MT;D?/^#JJ/2MN5B39C!,/7]@4>3<#E-QY8<L-?VT\
M5>YP`61MC8KC/_%"[&JD6V%T6]X#V7'YTIFL%MD^*,D%5^E/N-._?I&$M(:O
M;7.S6-O6^HN-\B%39PT0)B%IN25HERU;K%!=J+L,D6:[FMK"(7<VTZ.M]6?/
MRN/?+W27>#>'=SH'%)?E&JL'9E'Y0?AI"9]Y2`-3(?S2>`'T80WJ1_Y/T$9T
M`^1?N">:#)A/<8W$@\_L+EY.MFJ7DJ0RBV]<GP)$10G0HGRY&"7S/PH<!.&\
M\U2,\#[%2<%?#%<J\%;M#I:'L+U-`DUE>KQ/,2G$BRI6U%_9W"PN=%C9W/5O
MI2N83,?A&I%K6Y"V?7:]`/S55]+4`@<*/S`-QRY*+$1:\2!F!W4<RG<;F"$M
MZ[X!+]5_PEOG?JJWDS$?'JT_@Y`R'`%&K:5ZZHU!AS>;O_%)]@8Z+("YTG7C
MM>>[#?!X=7.3:S,:/R<YQF$)Q\"J2+8/5!]!>CJ(3&'.@NV%R`E!9D\B\>MW
M3&GK-TH2$QWV!RB;8D`Q;M6C,=8J!PQ49XNMS1$(5Q>'-NFRDO(4BWNX$I03
M35P3.EVB/:!$7'W=SGY"F6Y7S,//([&M;J,$T(KM/TFRG:(V)[D&?Y?^K;-.
MRRQJXKM[7!(E55NB^:I7<MB5]I&\9D#_A$^)JG;WE>"PEW/O<1,2+6GMT@99
M#GUE>[NDLDV';^\66=^J8?,M2K>\WL=M:8Y7-A$^7N67!]/J3K59EEJY#]UL
MAR@EL40I6&FC8/ASQ.6S=B=B^XN6.4JOVL<A3$F':8K/#5`DY<EJ7%/H'C^X
M5XI!4M0"(?8FW1\'^B2&?0U/>QP5BH70GD%)IZAEV3<M&QH+%^+68I3]4".V
M'!@*K5^"(ID&4S:%KQ$B#)S@T=*%U)+N.*?R;+AQ;<C57/(!<-<7;W>)I:3&
M#.9Y`@PZXGXR3I=.!-4)R`U?AR\*JYSV3Q:%*^O@4^DS3"Q,)HU)$&"%&07O
MA0LY=5Z6=7,"/%6O(NHXWPGW"?GFTCQ53K-@GO89#INIQEK&?L&I"C6@VHF2
M?*KGDHB*EG;+5O*U4,28Q2?I</AJK*YC2$-R=*UKN*?<ZP/]^,(3#[)UGMSW
M1!1PTO$IP,O;X.[Z97O;(/B-Z_8J@9FY<)'G4DS6%<Q4U'F4=LTS@U4;`<\D
M\2FLGAG\VO?J"WOR\P*MA@_4*22F#CQ&K6A\#\A-R17EXF)A$K(S/O5%Q![8
MZ>L"(-@?"^IVKXD=;4V!*1(*29#T]7XKRO[77*^5?:,[MGRCV<\;:K`T#S]<
MQ^>B[/LHXGK!Y]\7']TLH`L:^U='5!L+)4]H>;66[0/73X"5I0[;'.>^XH0[
M54V];M4F<J?0C%(GT#_G:E:WL@D`I@L*)81+E9O=Q,,8JI@-7KDK%U%TH0IA
MY7Y7UXB@L'Q$FZVT^_,66#/359!QP2-;V:+X4**R6,$$-JV'P1#-YH;$<6U0
M^5[/';N.L6ZPCE/AZ(+,`45`KN-*6B(,P$ZA=Q9QTCJ[5B&)KC]%;?B]K;AD
M"D%2:1[]G`L1];L_V#'Z1TU52D)M>Y1SKW&\'4=C`>7<!Y\^$LVB$+.I9%[5
M*P.](LCK9]_R&^6_V=<L#L,PK7!TI4GD[>_L0SI*W>L]`_)1Q!]R./*`BI?A
M^,:J)LN2$9[''O:YAT[5+,1=4:!,,I)]!"O[Y_W$IU63.W;)[HM6W>@$N(?.
M!L)L0;R#<!O)0Y%HW&V$:V77O^93U0S:][AE=HL*`&VVN_&9[%1ERTT0+44Y
MT5$'F)4WB\KV.D((4\%MU"[I>[T3X6C"QW2G$\A*;0IW`Y?5612H4[`EB]R!
M,-?[H8>5_DUI",=4D"2;?F^+Q?Z4Q,OZ^5F(7MRQ9&2+&12!FT:JRIXVN(P-
MA`N5I=S5>)$=O0.>JNK"4*6YI:#8+[1=V:U^"^IAW==`KW^4]J]LM(<P6T_=
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M8'BD2JT&UHG(D,ZSS]77!SEZ6$^O@5U&8''U;E:?K3U_T8`?^75WMPE[;J^]
MV&Z4IZYNK3U]]JS>[^(3CO56J[MKSS8;[]+CL^T&O&H5.(T.MI\W:W>WMIJ3
MQ&"]6/3S]MIF<_DMHB4AV2:A$JK2I:VUBJYJ!%#;SR2J]T/J@JR8_M:H]Q:6
MR(BF6$LRV`J7H'Q:4HX+%`2E1)RWC.U6M]>VG^_4MZ&80,A?UAL4DT+%+6FS
MNK-HVXNN,1I%-\3!TB]KBW1U=7`LB]]_$-V=`K21\@T?52T!"B07_<B/Z^::
MT)9H$X"8=.;/K[/;":?%K!MT--^-0M:-BP2&3\UG%I&UP_I&EZ,HGE]->U_E
MJSOFX)$^B,L=^`H?V;';*831<<$RL)!RL?Y=0<ZJW8#_@=Y@#G7N7R9FP<G*
MS9WUC<^>;'(YT6?&9L0",7FI6[W].U8<T?L`,*`$K8S;%HV?;'\6".))._VN
MI9<(+E-1I<N]5Q\^,VP$#F!:-5)/!#WT"Q"#`ES@;OSB%Z-\_`]GQ`5CE5T;
MB/'WWNCCCLP;JO!'8'A+1_U_=X6+KX@HZREET/F^LTL:0E4`GXBX,4%#3!.=
MJE?K=&#.,O]QG1B>]G_^;V"#`B/C%NS\<HR!$%XO'$77"NL+0):-CL"W'U&0
MMXN$D8C$X@MEP4?W2T^JP>EY<?FYOI""$BIC6@XA\[I.![J':7(4<7;!NY*K
M2EK,<3R.Z.L21$"Y<-&#1\Q@6F$1CO5;ZD&5HN;.AM-M-%7*1@/>,+9BC>JL
M4[T#7YFVU(+K#\&+`0G7K!82L<#;/X&[_)=C7+'$VPMN]?_Q<@(,G#A1JN)7
MO5'J'Z:3[B&Q(@(.MP&/B`2(<<1MQ3%[%-UW;_]Y*,.9!SGH5>%2)80DDGLI
M3*SZ^LR0ZH4PHJB4]-5H*1HP<@D=5_3K\T?<61H^WGS!):Q7=EH*L)P*9]5.
MB?3<*JIS=@74CZB'X^2B?U&:(Z\AG)IP!6:78;I.\5B4:3(;M2ETBFN]JN:8
M+LH4@LB&]%@UQDZHE%#'PCWU=(\(L$+E5ZP[%I(RM%2*ZS8Z-64$'="YEB%<
M?"8@U;RIQZ+D+7GNB^"F3Y??+8RT#P[W.L[/I5(.5;4>6G"]Z/$^E,=LM.*W
M1>NO'Z<[,Q<D#I`I<(0`NU/:JJ_V])6TL4HQ[<\9GJX1K3Z.X^N_>_MF/+F$
M_/LH>22R._I^+3M9;\E1S%I]/$5EECW#V;(;)]7I_OC)OFKX&+S+;>_ZW?V3
MK]M[^]8)Q3[T<6)AMIJ$KR9A+JSG]BUW?87/3-S9+457L+*OQWF'=-A#EJG,
M@'=@TL7D,7%*V<J?10;*;@!_DU3\@17KZ;VHZ++\D`E%Q)TB*0RM9=_"@7SM
M[PL=W@PW32!X$(MR%8Z7,35!K\P+=N^RJXHY-,NPK4?A6[48]FON#K<`Q"Y*
M4AN@W-WBAM%L=65GH_0G0N'.@331^_C%%4D]MYO/!D\\<\^7L(K/)GIJN,OQ
MI`]9AZL8LM=\"E<B;M_+-<'=+0T11*40B4,EDE-WX52U=F/YNO0Q7!%+_*ZO
M3X=(H+Q]7.ON_,7942_+5I=%A*V09?H;[HKD.BX]:0WI3!\4@6/A_3/^M4:A
M(?B-G#QWM9!*?K:B"KWREG,/L>41KJC8_P@?ARO,U,_-<#[-J"(AW^%`>:O_
MW9P+8?K9Z^.]TU*;30(M=EK-=4_*A/OK1;6-]6>\BWK;7-_:I0&]Z,RI3_=P
MCOZURMG%4UTV5GD`KO_Q`;8T@#,O](Q75/M,F!,6NU1'$+C"-[?@%=WFX_<H
M,74.:F.SI!Q$IV)OU8WJ&GW?8ETOJYW/$$.T`/R96C/R0F26U[CN-M07<WB1
MN8M*.[X(-&2\BZ5J7K@)1O0MB<0%=V09G;=%!R)J378^HE(?_[WJSBYEQ08W
MMQ;.>:V\K/)J"Y=XZ1!8<7:`\LSMTD%-T1;K-:+\9P8U+>"A*%;&PYOO%(TQ
MPJ5)J<`P&(_*5MYK)M*_-^BD=,!B9?=94:CF+)0V$-^`.$3I_?OTW<]93A^%
M!O>K/`*&1_\.!Y=V6QL?7-37&-FN`(Q7;Z.#&D+'R3<3HAFJ'S_E)X?G<DZ%
M.>ZFB!;/3!FL(R0FXC`E%E=TQU>L>[;6[@!G"T=F'V`;K-T<5^>LFB8M<99.
MF8Y4N![OUV36=B=>DS8-!NK`A$&1Z4M6_B$!<>Y]65+:2I^CX((+XLYX/R'E
M&8[#E)6D-"AM1)=X)REZ'V%BXBQ!\J#OFCM\E$J"*-45G%1RGEP-2%&42PSL
MO*EY%FRI^AKIBZ";%/58!?LZ"CY<S\2$F4(B#ND-7!97FLF.])C'LL]YQ9N`
M`I?X5L(^:<H,G:.7-0K^B6EJ>4?V34-Y2>&SG78$,!+?EQ+.#4NN=#LVC?$'
MO'K:YVN=.KUTH1D,7+Z?RTVH*4M]^;JQJC15W6LH]1</_VBJ;NAC^8+HQR(:
M#-/:.\LZT>XB(I-,QB$9ZN)1\B;\U$HQFX=Y+#*^R?96;RA%-^C;)5S4B/<Y
MTB5^`BGMP`,F\?^P=ZZ[<1Q7'G^51J!=40`ED\.;%.\*&)&4S$0B&0YE)PCV
M`T52-@-9)#BD%07^L.^PGQ;8#U[D3;1OLD^RO_\Y5=755=TS(]D)-H:1(!&G
MN^MRZM2Y7RXNG4!HP9,K>*FOHUV@`L'78(;"0`)`W>XHQ.EL:/!3&2R=$XB;
MC8U:]+B5EFGXNY6%EUH$7L:`6KBDE54PSRZIN>-3F;%4+##'X6'2KBL#WXP8
M:&%47Y-1C-;'6:L<EP=.N-\P2:-"CI#Z;#DT>28KE"KV`O1ZO9U(BG9SLQ=E
M6FB('<LC,2#`4JX0"*WO:IHX"H1B16?GLF,A`IG@9&II.^W'X)JN5N<ZJ>2M
MIZMQN)3:E\8;P$70FX#9!9YP9]92^88>0E2%U/\#;+T?KK^C:K'U['EVF6=`
MDG.2WS?V8C^Y-ME%`KD3(R-0W[;QI5-O?N</-5O:CZU/H*?B/3(OS"G!7NG+
M4-@@NHE'>LN*?/&"S51%"QRK]"T"5PC<4VTY^PJ9S;PL1M,\?GM)#4D"_6:U
M)C%5(#7[@QT.PW-Y-R5/.;N)],Q'8Z#7%]?3F_N8++#9EEBDG0BWQ3O;-`'_
ME/$Z.[:_.?\YXQ%Z3I10JFP7B;MF$7R[U^=]A#>59SN(%Z4&KSR$8H%`,!'V
M&4PEXD1E1!Q"#G"75<+JL*A2%XNW<,:@\[*/6,`Q#HS(X5V>[!4FMX"W>*2`
M5(L-AQ,@FV]E&#$HWW`F:1D$5P:[])<3%6=`0?L.^LQ8;\[%EA:B5[UT\*-N
M=*[/(J-PM,A@:DZID'73'QP#8!LAL`4=[`354])"]DX(40-:'8H017_;HFJN
MG)\1`@@X\W1PB9@Q8<QG2^2;@C"4&Z.6A/AXK6W3%.>6V-AS5'&=QZ?M/`:=
MB#!0O%=ZTON6@8L'Y@H"9X0:E-ZE\F+B2N6KPNF/%NF9CE9P)N6\E6T@8XP:
M+\@[DDQN(1<0RDRB$?:P.'41O2'&*5/RM;385Q;DXZ(#,$HKV.VPII>I*7Q7
M2^.[5#(3K(]C2#'&^J3"\*\O_LR(P2IXJE+(TC51YR]DSD197ET1"4*I]OAC
M8Z"O+V^MN*JNJP?H$TD%DA"T?\V-B`8^)_H?=:S&*!-6V]E:+U?AQ]!)+;KE
M7ADJ"M31-H&NA$F,37C--[;NGC$48B`0(<$Q:46ON]L&SW6R/4+2YZ9/+_9Y
M%6VP_KG$M\[D?@K5[")$&+HV/C>RC_MXH8]T`\^MN]_GT4`F:LX>A6BZ*_W[
M1&3H;-7PE[?5D,#/)'8?Z(>\3",4YA(U?07BM559H48L*!1014_)R-`*9HE?
M"QE[:6>DX9)!`<4I\?LH;"I%9?3?CRPVTA2R\V]G+7KT<8B:V0#:9*]J57NS
M+,Q2<XB$T]S([]]=D+2`6IV3JP`X5F:B1G8#^B+,I2_:C>1D1&W.T/>YT"D,
MYV,V6.W$XH>B2319U*N`*,7^A#HP:=YX+.8A;8)=)6FBRE0WVW:TLV)6EMHE
M8_0WV(T\-$**L]F;[21;6_B2A5K?BW)F#(0GL(4\)?I672C[Z2VB19S&!A%B
M>R.GHQ=/FM6'#U:ZM8M34;M0UZ&S/E'C3.8($3"8!RA)`44'\*$LEIF^(!E2
M9).B7&JFKDH'(22#768+E''%E%G/1Q%J"V<.SR\11TQA0O6_15<ZU14T@#S`
M`7A--`F?Y:)(=Q_]$GX\+>-_T@%,?>*2.LTCG\(C9_%\!0^U1NU:Q=H;L=P(
MPAL/'N4`?K1A`<KW++0WQW?-J:TE\0]&Y#62-Q^LK_]3IB5T=E(AZ^3X8/NW
MS?;!B\/=_<E8O=A*UX^%93XUS]'\EZN`M@`C@WV0I\U`+L.4VI.[<2SZU/+:
M7<Z[,3[(>3@G779=F`8I<S/[M`IO//#B\.76OD*7_`91[7[Y(`0<E3]#-*Y/
M+Z95B4W+-2U?3GW/RP<2;4*OBO+1FXO7I(M;GYJJRN`XUDDJ/P(%O+=;^4`A
MW-5:`RARXKF<]<-S$VTYDL+,R_;+-X]W`S@JTK:TMO9H>:U.9]\6AY$N($6F
MG&-I;;0\6JF"+'?_3$&P@2\\.:`<J'>''?[;O\GX73AE69,6B/KSD+]4Q$H7
MTD_#[;N1!'DU9F??<#/T#M,S=(6]E0@_W5=;D/)[E^RL[FU;\U:Q/1;9&VP'
MEWZGOB')2?*8RNB9;MW].:*O40Y"E_+[:':-'B"Y9%HNBMN&%'N*>5O&%MU4
MD[,NR'?]YOP^EY6:/OGHNIO:ZMD%O7FA_\@9K\YOWE'RS'Y6;H'(MMTC46:]
MFU..TTZ+PT*:\M,T=J+OXBY]M(K@'2>(EYMBWGS-"K?RZQ[UB$5ID6@SPN5:
M2"G/O)QZ0IF0K3R:(/J]WKSOAS7+4C<6]>@*QVPHP1&TZ^N>1^`_9^((?!U?
MJT%A/6QNWRH`@N[::OW2F0>HU\4U&;P'3?`S>2*!G8`U8-;4R*<*:@.O%2@B
M89/DVFY==-M'IU=.MAQK.'."I2S0Z1@(ZHX2S4"IF/40XU;2@9U;*Y2I%2W$
M0[K:46+F2(B1\MJ$%&RF5LXTE="*)H0$/>08F46(&#7/$O<\),.&MD)R,FDD
M%L8E3$*1>IF9[P$(RTH0FH_"_,0/W/6AO<1CM04ZRE1+,`*0P);B9^T3'Z`-
M6]125.U^98L5,7=LQID=`V*4(T8O1M@A:67R=]M:M7R[S^;/8HTUHE5+[AVZ
M']E"GM-Z6S;F1R(1'N\!'#IF6]M!F,P`,@L:0'/SX4J;5K:U[G]$><;M$7,%
MFDA$NJE;&(=$0D;+JVMK[13ZTQ/9XB0+(;R-)4+5G:.B$^.!*\^9(_6:VW>T
MM;F\MIFZT@9C#?*O%G3R[D0EUPR[J.=&EO&K5EA&XC>L3W`V41%!8(5X#A+,
M39/;@V-@!4+U57.8:H%[^PBPN\W2\X/)Y%YSN'LD@?;%P7XS^6)\M%O2!1-H
MGX4\HX_Y\(G57P\T;:`VNL7IIA*VL6^#&?=T([)R<F&`P,$K$D>1OU<`ALO9
MDAI=LH"-!B7N#'@4B7;K2GK0Q%+N<Q;K%9DQX)`=VGU5:(:/$$6I^SN45]8"
MFU8DT`Y8Z\K"^+#J7U&))5KYSU167F>WV$:<I$7Q0I*B@.!KT:IL.(CM@NOZ
MM+BZ=#7,N3-#L^ADE]$2ONP0$`I?5=(\65[%#O[WW_^CWF6)N^1+]>4QK:Y4
MN4U)MXD\,T*_11.N0)BRG&8W<?#V\&19L8C/2KN:9,)))=8ONHYPK.5*%KES
MY3<T-]BHX,&/*U6BV4[H>#`;E\KQQ12X`U>W[A(4>GX24B[,`X16WG3;)4!H
M*='RH1%F,UI>VR*-;O51O&"Z)7TOKJW15@*ZZIA0$'T+01C8E26.#][\C^,U
M\_:ROKZVO/XP"5A#>QDMK\-R9NX&GV'`>6-1`880$(^B@&B9^'5#*>9`H$+9
MO"'^<CS^_>ZD1`;C)E_DW*3WM0/$R&CUQW0I<H9$G!'T6-5'/E6D1^L0B59D
MJK)1(]D]5>-,3R5?J>\)1@_2=:]E\XKJ0WP4NFP*.;-9C&W@^`^>^F*67CYO
MII709K,-ZF'8.Z-URS0GL*Z>HQ@91C&]Q?-K48V!Y?&*6&+L#Q>\R<D]F*VZ
M`RC;@AA6NQBO-8]0@9?Y5LDQS!!7A\3D7F8W$\97K05>!1E;M2)?U9G2&=%V
MD/ZRI!FDTCBZP%L?5RM"8P-44IY,L<$6:;%(J+[\'N.12I0Z;MF\B1/R"ZHQ
M!P,)*&TLZ9^@R%/BQ0*23,'"__KVY$^7US(,:R^=%W[M3N<0,4J=G1/,39>T
M>J'^Q@M<O(3#8H>]4:ZC^KO_@<`@_]=OL"F@T.LJ:OZ7RBQ6Q\.W7Q,3T(42
M@CB>0N7I(2=DIE]S=\=8U4!MM<#S/Y_@7W/S3A(ES/XE]1W9$4*'A+HR;#35
MBEP=[-B:LX'3N.$H#8$,3$A.TI$[4#*&KT%]%7BJV"OBZ"/V[L5^)#%7).*8
M+_+QK;<$_B"V(+W!KB@,_P:)&=5.H$2U)B_'L-[HN;\&T##!>W,'Q`Z+&[U"
ML4*)%*IE^G06S]H=SJC=6R(91"'4#4Y`U([R]1%?C#%.#Z\"E3%^@,/;Q*TL
MQHX=I'`V,[*R#DT858T^`0L*97#KL138M[T@?/)RLK>_.YDTD]UG+W;W!PH$
M[!FIG?-NE8KK^Q'UE,5)#F&,<+A,+&0L58.;>MM<PK,-7[_"GG8^)>-%_0<`
MI>,I(-/VC\XM.V7'RESY)>A^1(C&UQ8!SYTHH0]N6_A!BJE)2S`ER0.9N(>*
M$SWG1#1A6SW(>0"^7Z^BP^FVN36=-S$X^,JZRP_=@<TG'B-&(D=("\DP0&%B
MI-QP#^2!@!K9?FRW@:B"J5>M7PXLE;0B$=W>3'",(/%%=2`8'XG;X,>&7V0P
MZ\!!/2)U,6+8#W_3E#0X6$2+<\`H*(8.X]A$X^W5&S_OC+C'D//9Y:5^EFF.
MS_&=6%C+A*NJ"BG.5GN2HG]VVX_I=H$KL>64:=RM2""_<B!+NIZB]?#.P'Z-
MCE@_8[M[1`?*'LD=]DN>10OJJI^_<[(4RV,ZD8.[11;2'?U!\]4W%]B#=*N=
M`$=BFQ$V\I"_O2!D/EUA%_S2FZT#1,00,H-E-0GSC./.!1@?35@NSSIDE]00
MJ#];%/F(A+6@J[:X2#TZY3>[FP1D,#_@@1L#9J@M=4G_7'X1#X'@2HO>P(@C
MB5:\QJ$:&'U_Y>@0`A@Z6T_5J5+\S(SX1@BU30\9P8R"MA$%2.-VX<21O+WK
MF`D<X(7^TG9L$:0@`6'K/"K*JI!T%74Q@`F"7"\Z9(:(=O&<DVZ67OR@#0I>
MX&4%*"+\&(Y:$#>>BQ`VQ:*\78[F"BUSX8^U'58+!Q3D8S2DV?B"VY)&]'$Y
M_SHP<&,-H9D:;Z(GP'0D-@&R;OIZA&5[:K9C7F][N[!HRB.F+]O8^02)4LKO
MHDSYM,.QRX<=SED^=&-[0J?R,35O5A]N5+^N;=4](D>;M14%,_/#A]77&VMK
MY6\O9T*C?)MJ+Z/-RO?+KQOK/6M865[M>1F7\V:U#(=&N$Y%^DBUB-7EASV;
M`V";E>6(#IWK*W7U'ZS@Z_4V5K'05"M;&CVJWZ1JYT95](8>H:M;];MK]3EL
M5L6,EE8WZ\->?50!U>&$QXK+0ZE877I#\AF%JG1FCVH0C#!%5<,OK:XL;X[J
M!6/.K$V78XL%+T\G0ZC/4&6\M.;Y9TUON2;?CL<MEP/19N9X;__9[O[VWH`Y
MYS>F8\Q\[RONNFI=>*.R*<'`M,9`,CZ\Q;1RV1S1B&>Y>7Y#USF%4\6WNR\H
MP`JR`W\E0/K]?8\7SP*;`F\):AMY:<:K1=00B&-?()E04H08S'I"&.`S@KK_
MY[\)^,Y6`YO";H%TK:A9F+_=!;&N_!TJAV&E,9TQKW4:5F!;.3S:V]D^T-*E
M@*8>:BL/G5<'X\!$BO6TV7W[W<7UY5NI05#=PVN\`BZJ*]V:9-XE+0#X[!Y:
M:6%0[BU](F3!L=7J:;8?BG?R]*SY2GHM*,"@T7B`Y(`BS_;SW<31)SRS8+;4
M7I`X2<WA:O'D5@Q=`^\;XMM*+6Y>ROES^&"4,F`9V91<%05Q1"U'3.--<X;/
MV?*IWMDBI[=D)KVOK`4&.'7O$]CZD4,,W6,\TDD!)8Y^G[I_+G@<1B<+BXQI
M=+JT1TH79-72T/>RMM>'M]?J-WJCC:^/3&8A&HU81[<?/=I<V5HZ\:QJ_KV^
MU"V??WU.8OI4HD;W5(_(W$7+0DD6FO"*`1&\9B7MNL:G1-(?<YX1EP`>GV7'
M8#CPG^0P#ZP>BO3J_)N3-U1/>#T`,^H_`=G?W"+R8&&@2M8\T*)%6AIK>QL$
M8P6"`S_=+$0'"U)W3$$V!%6(6?.[Y!'HX(B=D%\,W[<0-VXT!A*X;&/C^3IC
M(6.+7UGSZY--#X*VLX-Y5O7BM:<!8%[)+Y:G%5Q\'>@V!\S\<;%=L/>MIB20
M^3%!,-Y*)L*%:\*N@IQC(4N?+EASM7(#B]X@]HV48*Z#HOPX.$9)T?71;J1;
M:=#B?UHC-CD2848E\X&H.@@9LFQ/Y'$&2YAFP7(U]23=B/[51>MNA:KG2B`U
M+5&7GR0(R\EP(RW4PQ,?748$?BKT!!8$(TH\T*XE..1*IJS7FW@,VC/V$D4O
M,C*VHUL@J$N!,&(".>`)%"B>;I?@FYTRV6/TI<&7-K`RIB,HO\$[X&>N79B/
MF7:<"HR6C];:<W)=U34R:\8JWA',@B=GQ#SC)8FN6[?6A&W:["P,"_:%0D[@
M&)]F,JS.Y.#XB]VC$N?,C?);X[N]S[=56\:VB&5Q6GZ]$Y-GP$URE[T8B6',
M@LXI'<UP^&@<GM+5Y]<??C"O4K4$8/3AASA]_]/+UQ]^D)YV?58^/_24209@
MF/+A'17YS/^#*Y/2`95$>-`61__PP^J&Q\51C??%R?OV;T/!\>W7\/GLQYQ@
M6:B]F7P3O$5RJ;5M,2:DL6ZL;+;!)QN(=D1K=-V)L;Y(=,B8@5+I<(0R<22Z
M4E!JS>K&@'FN4*>.\08.CIJ,TE`4&N1:=N&=L$`HT!LH%D0]W+JX.[+^W[MF
MK!8$WYTK[@+0K#O\:O3-WXI`MJT\N23.1:!RH[#"O2(^P+=#R@_7,TTLJ/I9
MRH7AWLI\-9%#L!KX`RQM0VLW](NAG@SA&$7T51O&&THM;%2+CYB<K0SBI'-8
MY**LS8N&V`%[TYY+-+:':;WETW`#+#JM?-9[`:B_4;[G@0A8]J-K'!H.P_NV
M?(^+,L8$_R8%WP/=:#XTNM=SDL%-J2!)@2N;A"UYA@3M)[)83W[.;E4@IVV\
MCK/E;)@X@7-5\`&=HFO"XNP#J>ZN(`@@.5MC:G=6(;#0(\7<""EBP*TB`.`[
MC@M\?$N%03)R1>,)3$>`<X&0*"+\B[HOBZ)'>4OC.>!`PU6\L;41'?((V^"[
MQK5S$&J#6[3Z(%OU+TF*.0';I3=$RQ1UN-K&+,X/<118/A;G<8/=ISP;`EHM
M3O.!=:GPD$USC[5P5SQ`VJ43(PV]R'58KZX7J@2))D'=25XSF+/9"R4*E:C8
M^2(KLP[V]'Y?!=\88S22+<$J>AC+:;IOX7FM"S3OTU[>I@S2I$F_-\K10`VJ
MIT76-[>DN0LAMW/["EKCG')=Q_+%P:%0K+Z9?OAA5PI!^<XX&]SP4V0<:N?!
M:P)VM;HGF`MEG47C?75.62.Q'!%F;A4%5LH)L*^,5FOSERHVU[:8T?*C];Y?
M'ZY4OQ[K,H7%JBU*;`08$&Y@,=0][C$L$75<U[Y>6JU-2-G6D91F;'I]>6-4
MF[787KWI_`1(_SRGPLN9=9-`]^$@6D15O8$>9%GJL4'U&(/JA)&E46V6W.$,
M(5Q21+,@YA89\@9-6A\\-O1MO;,V2@+"8F*'"4LB3J5T(Q)Q9[1IS^\0?)O&
M78AN#`Q;X>5ZC\&LLO#EAQ,E>0D%HH?F?P[F\KP<1W5AEK9Z@(_9<:U"ZJ6M
M]8KORD!9&F3-!3\.;3\14=Y@C/,8%M/!%J$8O^YI)!%[-CS\U6>/_P4E!YH'
M&^FK:[Q]\N;BU?6%WGN-G0@^1S[4O_YJI!^FI_K&?\"$='FM'S^SBJ@WCY=6
M0[1FUX_&7J@T&[@36`67)(E;2J[W,.G!NPW'CX<).V9A7:J/-8`=;EFXL[KN
M@XZVTJ@S<&[>H!7*;8WJ$^=T1Y6R$2RL&6T.FC",H3456>0@5'@V*=I8'JW5
M)N-UZ&\U;<0HF2-<\(4405H_PBDEDB718UOF)PQ75FR@57,M)D@7QVA'\):A
M!U?,_LEXLC=I#IXVAT>[DUVZ6RA[LAGO[S23ER]>C(_^T(RWMP]>FK&Y.3QX
MOB=[<[-TB$)]"DLM0H+MOJ`3M0)15YHZ)>A:B5-8A2C9AY$7:5!Y4VX8>0I%
M]K-D'/WWYU'<]_&''_[YY-NKSYNG*GN-1[?CE51.`&*D:#'YVV8*)C`WA#;2
M=_'-Y7L"?6)\D\7^8-#X$P9FDQ]2IGMH;1-U5J4I`6T$.4G$_,%EW\$8ZWIA
M[.;M\GNKD4JKY_4[:YN>EL)'F#AOKF\A$R9?1D=@+F_.N+FM;L(X"!&,'?36
MX!4%BYG#NJ4)'P)Z=FG6)Z+HL=3A$D%O'FNSK<RW%^O>E31DO/V[EWN3/=T&
MT'U@++PYMU0_8U>'UY?-4[G3L0A8W)!=SB\PNZ,,R*1NO@3C9.SW`*G)Q+]R
MUF,J?W-6R@^Y*9]A^#ZURK*'C%B95_;VO]R='%O$V>!R)VW#Z<YR6+(2W'(K
MN\3P+T^F8!K]$Z%,6</I<EU52YS!^4O0I_X?_;XR7ZZ5%<#P'F1X+.L21MT`
M@G\YMH09&.*X3`P?7%PVFVO@!YYW&J;VR%&;G./.0%6#8U8VSN#T,'K+1$4G
ML+OJ*0.B"C&\/YS2TG,,QO?,U`(\E<(RD4I8+N,8W@#>=<94O/:I49I/BO3O
M:I1!#5DD2'*>P:6*@QR$4@SZ.[*X1V'!C),P$^S@4*9,MI8D:*.97$LX=E1;
M^^:I^KK.F+:+Y;E@:TY><ZFTLH5.4P'*Q747(^TO"A]EAT^41AO?X-^#P0Z(
MH,)L0_%#=ST&/1A,CU<0F.$BM4L>Y8SF/B6TO=`DQ#2#?K.T8S&L]YHET:@[
MA4!R\YB*F:Z8X_&#MY7GR[D_:`([K+3G"1+VV2TNG`-:H%*5#]'_5*['O@7^
M\;F<)'NT2I[^6SG)(2G8L'F56A*W,WM02)E-(2ZBLA+HX(787W775':)]C#!
MY%JY"R:T;KS2%="[5#\Y4SP3;)8R-W7!A'GZ9I.I]KD.4.X$/VF/-%"^!2>T
M`H=DJZ@LBQ6NLFH1S?=X:A</O"K'W?;1@%2F-.<"=#3,EQ_ZS5,J9G-LQ3Z#
MKTV^\>_%N/N76PZSCX71.HF?F$I8/GZJ_D16KT+'?-:J^#23!6HFCA.\%?U\
MO9]_J7(7R\W!JRG%#,V@?_&6'"UHA'<L&K%>T._Z%BZTFP>TM5OT;-/HM6:+
MGSQ1(%C!+>@LUM"MG*R?^RX&CQ,%RI1+M,@Q<,T+?4_>G5RU9?VK_8@/2JLP
M\:K/]W17UH_[*VOE+`#PXAI7!H)I^6CF`CB#EA5\@;F(FU<.T&4#2<Z<2Z_:
M-V=1E+&Z@L7$JKFTL5S;RDR22`W]!TWTO)6?BL@NU53VV9/#9NG#7ROJ.Z$Z
ME-=];G95E+`<;CO$:TX4-%H^="S+MUJ^\42=NA3;D+W4S();EQ*SLKSZ)"Z%
M@69K:1Y[P>'N%D,9K<M5??AKL[9%9)VY%,N'?4,I7D!!+1X1<QHRDRTA=6KV
M_L4&Z7QH=&C1[XS9<CR^)SG,<>Z[BA)=>>50:#PJPPD9JDUSY;L[E*X31T^M
MSMKBJF8&*-_/6'TJ+DE=<QD,E-OESHGR(V0HZWQR2@!P]7*%6WK;;=>(Q'$'
M\M&4PZ;S`KJO0I87O-I+UHEI9ZP(JB^_@Q52+\=!;NM8WG!R1-W%*&"UPMU@
M#9"7@($[F,<ZJ_<3Q0ILP0CU#E4\F[V(7+IMU;JLKX*13AECT(YC]%,,F"Z_
MZ"JB6EM^^UIY+%=FETV#K.F&Z2[,FB.<[D(MJ/UQM1*KC%=J?KZ7M&@(G`]5
MKOR/HVJ,K\K*X0D<U<=KU<=2LA*_'UH$(MF52[KN"`U_M!]*ZH/568`0&74>
M1*%8HX[!Y.1&B:=V3MIQ,!"UX2PWM+Y0EI4T=XWHF7\POG7^3#E_FV[QB94:
M;PFX\:O)/1[<`'CQ"A.4BA>"BQK\)+;84:#3A[_2YC`6`X(Y/&K]Q_<J>^,<
MY#E$E<6+AMT?Y169/@GW.3)57&:/$$[JRTMW5IUX6`D*!J-<OR/9.&81U"@%
MG6;EY3E'+00H%XL=I\AX=!@`!C!VT[F9L),P,I.5,D$LVT^_LI(4#B9/A">[
M76RO?TTB$K/X7M!8%)BH@$P)EN6^?[0Q:^[N^G;$AC+3&<A+8->\S4A$FEIC
MGNFGZX7/KF^O+EL;U^3!^,&3"EO-^>F1!,U*I1Z^\**Z)2!?D!).K=WRYR^V
MQ^5/N?)9>3&?3=!S;Y2P>0I`T'HGGU4#/,,Y>]9\R94A+J\<G<";!\V(-D@0
M@6KM.:;MNACTPA*.F+2%[BR4ZHI2BON^GJ*2BB4&N<HSF(PE^G&5*]R-^B&B
MAOFYG2.;H^5^\^+W^[(6<U/*[\:$_$F9/J/%$D7^.Z.(_H5A9@V!-<V*SC9+
M9^?^KWL?L_(=,K;,!1BI]!7UL-Z7ZPR`%41"Q)A[SS%+YTIV+?GF#8:'P9F/
M44[=U;TDE?0?P395]=_+<)#XV/"[,;I)(%[TB)V:6EFV'V%S3J2EW.9V8<U/
M,E4@P"T#F4]PN6U1(@M?2V[%.Z68UUDW(39=7E9L_[02S-K'4.$489++@^6N
M[BI.LORQ'::R%M*7'ML6L@"^B/O/"2HX:Z!<9^?D`M#N8&!9LS]9=*FS1^E=
M:0'EL+QFB2M)QK5P,6ZU8O1/\RU6Y[4LR\A"`.[Y5`K!(DMX[ITGR].9M[)>
MS)CW40_XLG,MEY":R+N+!&$(<EQA8R;>+.I52;=OR,9:@;,9PY;B*2YT=TQ;
MN6AOH.M$R\V3%/D48H+*7:=9Q`FKA2S+ZBN4&OBZ^F`1@2*JLURS9`;"!'%%
MH";E1X94'3HJ/VB(/A8[7B]WT4J/2KO-#7YKY:O9C5.];P4.I!OE4,L:@%H*
M;*M[_\BQLH;EY4B(,LY/87;=GN)2T##^0HW>0HWJ[U!0/]J`]3&ES<L98S-*
MH:C,V>:5WB;T8%;KT*.A+I'EZ"_(',\:/;9EN<L7S<H6'`\5.HQON`^_-+@@
MG+(;/Z)T%$D>%B3[]VYP46D'N^J]63=+D!S)':\4RX'719VDJWH,<(DF`Q_%
M^(L^6M+3C+,:E1YGS4[;`;-\[DX2:O"7#WK&#MW(RC<[7<>.)-][Z['RO4YE
M]_+A]OX?RI_<HI4<*C.92[C5,;-4%1,4QT+N6Y_)7UZ"1_?K^GH]HYB"U[;<
M@^)=6:_&<K$J095@F3)<R[?,<RBCCA.AN%P1=M`")XBI1]33.;V^L*"$<H"[
MAB6I`V!6-W^0;F'1F=4%]BX&%)N*@#W94U.-B+9NEQ8U50M8LPCU(`:\Y_]A
M!UA;[3]P`]CR[)%@,B3QVNRO0S]=:ZEHV+/(5QY]C$"A#KM'"WQ&1@:>KYE#
M@T9##6K+[[KV!)S9AG/EG0@=9N.%D\&:%!,SBU(JHQR30*N>)J_56_A7$:%,
M3BPO43%_^>GX.^OR[/U\L:82R8<'/C24GO-M=\/=5F]0`[1L\TJG7'HYJXGG
MJQN2E8O:+N@("/)MI0?</<:.^S%RE')QU=W+3<R_=!^S3"5):<<64:!.KXIK
MR7`),PG$,PEROW0?^Z7[F)?0C'P1H^%/UGTL!<E_2O.Q&`'UC]![C(V:/Y2;
M)Q^7*PC1H37I:YS;>H!^DM9CP>S?;>8W0/NQ7Z<N?,1VUSWXD*)HO2>+:M5E
MS].)2^+^-YK=DSKDB(W5JOJG?SJC@6#88+GB<"9J+]UV&RQ?2O9XE*>I'^+L
M#X*79;&7,Z-7)[AWGGFXM3Z]\F2\<MG!NC3PU$.(4X\3"^>"(_"1,!C^WY/'
M5Y4:CYU/X+\]<=_5ZZECD_ES0XLF@LY>#_9DBJO,6)>9S8;7>'<SNI=C3ZM'
M:%3O*QDCCARVH/W/&SGT06GH3N((V%`2O&_LU$E*:A*Y"0IM-A]&>41Q$7W;
M<T?1T!=]R^[_PI%*SH@4/#'7IC5D3+60B/O$:LN\F(\X;OL?JS9T_E[TS(S5
MI&*F2NP93P7(=-)D*J3F/`EC:Y_YR\4:[?1%TO2@:EOMKQ^N=T<!T1Y&;"!C
MK`\;XB%W>W98G1B98_I'MV!6"D\#:#O`$@_NIED)(NZ;-1O`P1<+TRPRI7_1
M[3)3K6#5]E_^7,V;C1("C<M/NOY`616@)MJY+P.J]"[T)^IIM%,.UD&":BQ4
MLO8:]"'"_%P'1<7KT'0!(`..ZW/=$+O1R7K(EQY9M*`'3\X?8KJ4!1.J5=Z?
MW\:BPN>IY^9GA`;+MB5=E`!<[-.0I5%^#*NTA?8G@LPWIC=+ANUD(2G2HO*Q
MY0_+J6L(+\?\%)IGO8_'M:T\63DRHD/O^-UE8S\V(<A@ECMU3#!7ZF:`ABJ+
MG71?H@6\(K,YWL&,O'=%?Y:,$"%'H7(_`93'*B6P".#ZG<CM**RQK>8V:X_F
M#FQ#P3UJBU+R*<^O7.F1F@)89`RT)9LP1A=1'_5UPSZ:P]1O87*+50,SREDY
M5OB\*%T?*.TL,Z-,!H*[5%ITW;]-D?QRM18V8%L;>VT-S+??$^]EPG3Y\HRM
ME:]B[JU+%`Q,UA_18V'EY;`IR"GD*BV`5^40X<N!GW%:J>B[W`9Y'LPL;-M/
M;9B(11PJ&/]QT\V3G$.*(XM,</B^*#!<3MC[B9DW8\WZA;Z865=V(.MK+FN)
MB6+*H?727+/@G=X6"S.N4*X\O1$EM]4Z,K=Z9_2VNLK5.VMU62X/H_]D>90R
M6\/I`!9C-I0K0!8XN544U<*Q4KFQ*5*%.SR4GBK!XTN>!6([R+-0,<UB4\LQ
M$FB(J.V+=RR?(^'5:2"_N[46]WF]*^+%>C,%TWC^@H<Q]HU9O'A^AJ.$J26$
M>RY3N1/GR%S=F`&,)585H5*Q(<2X_HPD$X+D,XV?5@A4O['<KT;-3X2<>XG$
M.MK4ZSQ6Q\];SWLR(^>.N]-F6KUN4[!^RF(J$8O7+4Q%Z/Q3U%*9-VJ)!X2,
MW:JBPR>F?I;#??)Q#`9I]XM'\PXZ\.R0V#SKTL\_:&2:<IMYH)WN&.&\7.J\
MY`D?Y2&8GTVG-X__3P````#__P,`4$L#!!0`!@`(````(0`X_9@:EP,``/,,
M```8````>&PO=V]R:W-H965T<R]S:&5E=#,N>&ULE)=1;Z,X$,??5[KO@'A?
MP*1`$B59+52]6VE/.JUV]YX=<!)4P`@[3?OM;^RA-#8)E_2A#?CO/[\9#Y/I
MZLMK73DOK!,E;]8N\0+784W.B[+9K]U?/Y\^SUU'2-H4M.(-6[MO3+A?-G]\
M6IUX]RP.C$D''!JQ=@]2MDO?%_F!U51XO&4-K.QX5U,)E]W>%VW':*$WU94?
M!D'LU[1L7'18=K=X\-VNS-DCSX\U:R2:=*RB$OC%H6S%NUN=WV)7T^[YV'[.
M>=V"Q;:L2OFF35VGSI??]@WOZ+:"N%_)`\W?O?7%R+XN\XX+OI,>V/D(.HYY
MX2]\<-JLBA(B4&EW.K9;NU_),B.QZV]6.D&_2W829Y\=<>"G/[NR^%XV#+(-
MYZ1.8,OYLY)^*]0MV.R/=C_I$_BG<PJVH\=*_N"GOUBY/T@X[@@B4H$MB[='
M)G+(*-AX8:2<<EX!`/QVZE*5!F2$ONJ_I[*0A[4[B[TH"68$Y,Z6"?E4*DO7
MR8]"\OI?%)'>"DW"WF0&]/UZZ(7SB$3Q_[OX2*0#?*22;E8=/SE0-?!,T5)5
M@V0)SBJR&>3G<F00DMKS56W26T$MX#A>-C%9^2^0P;R7I"B)76>0A*8BNZ!(
M!HD/>`,C1'X_H]ID,5H$*4ITW>BXLK,;!@`DYAQ@.CE*O';!:H@\G@UQZ>>D
M*)ECYA9S:SD[7X["8#'L-J`>[H%28@OJ8;!%*)0L-%3@!=:!9E>7#2@HY]LS
MI<065&1!H>0JU-5E`PJJ\'8H);:@8@L*)9'.5!@%^L>49),2`RZY!TZ)+;B/
M=P:/$24(1V;QG)#Y1P%AF1N2,$F2A^##Q8!37V!GW6&Z\)78@IN;:4E1,@EG
M2";A%O?`*;$%9Z4E10F\?!\OKHF?32F,O!%HH;<G3JM-N"0P'YWVFIDN.A)8
MR]G591/+ZO;3YTFP0Y]WLL3J"FFO0:P1%!K8BR:2ZKDWEQC!#FT@V5V]U]A/
MQ=*_LF@BJ?Y[.Q)V:P/):N@I0<U4:4U*3+R[&C\9=_YQ;:&F;V@7^UEO<UEB
MXMWU%:"F*.N]'-<8:JX<Z.5%$^FN+P`8)$=(HQI#S16DRXN(A#,FCF`UZ_8L
M8U4EG)P?U?P8PNL]W,79-B5+&%1@IK3N9S#SZOO^L``C9TOW[&_:[<M&.!7;
M@67@)9"B#H=6O)"\U9/1EDL8-O7'`_QSP6"T"SP0[SB7[Q=J+![^7=G\!P``
M__\#`%!+`P04``8`"````"$`60P$?PD&``#:&```&````'AL+W=O<FMS:&5E
M=',O<VAE970R+GAM;)R9;6_;-A#'WP_8=Q#T/I9(/1MQBDI%MP(;,`Q[>*W(
M<BS4L@Q):=IOOZ..,7DGQ['6`FUL_GGZ\7B\O\W<?_C>'IQO=3\TW7'CBI7O
M.O6QZK;-\6GC_OW7Y[O4=8:Q/&[+0W>L-^Z/>G`_//S\T_U+UW\=]G4].A#A
M.&S<_3B>UIXW5/NZ+8=5=ZJ/,++K^K8<X67_Y`VGOBZWTZ3VX$G?C[VV;(XN
M1ECWM\3H=KNFJC]UU7-;'T<,TM>'<@3^8=^<AM=H;75+N+;LOSZ?[JJN/4&(
MQ^;0C#^FH*[35NLO3\>N+Q\/L.[O(BRKU]C3BUGXMJGZ;NAVXPK">0@Z7W/F
M91Y$>KC?-K`"E7:GKW<;]Z-8%T'D>@_W4X+^:>J7P?K9&?;=RR]]L_VM.=:0
M;=@GM0./7?=52;]LU5LPV9O-_CSMP!^]LZUWY?-A_+-[^;5NGO8C;'<$*U(+
M6V]_?*J'"C(*859RPJBZ`P#`OT[;J-*`C)3?I_]?FNVXW[A!O(H2/Q`@=Q[K
M8?S<J)"N4ST/8]?^BR*AH,Y!I`X2`+T>ERN91B**WX_B(=&TP$_E6#[<]]V+
M`U4#SQQ.I:I!L8;(:F4!Y.?RRH!&S?FH)DU303W`=GQ[D-&]]PTR6&E)CI+8
M=8R$*HH+BN0L\0#OS`@K7\ZH)C'&^!Q^6D:.DGC*LEI78;U!`"`Q-L#UY"CQ
MQDWLE:?LP2B!?\_)86C%-05!"Y>@*?'&A56>GRLSAH:2=-K4,$O,CDPI*^AP
M:(8)%!2UG2]55.&;Q^6UJ-0D"A?X#`XET00G?)'$K.H*6Y`F4KS!!V5I\UW?
M3R5F7()QH41SP;&6#+P@`B&3S$0@B8.JL<%N.XUJ$@.4#!`E")CY(J3#A3T<
M)>D;<,K-K%9Q/6M*S*`"^M0<)0@59`$[)`4=#DU*2<:R)5!*S*!8*G*4()3,
M_'FNB$"$<6*.+@$3T$5O3]>D9FBLN'.MT6QQ%K&$%E20Q)E)*45C3?_Z3@IL
MU';7",R:L9-JC=Y+/\UF:!A$"^(L?`M-M>";BTQ@PR9HYLAK--3@DX4?Q58E
M84_345`112(T/9&F337EV]FPA1,VLVC-AAJ=%1&S8BR$/2YE;.93L$4F(.8N
M$)@5:S#4(%@8Q?$<S58$09Q8,2B<ZLFW9PT[.#2DLT7Q_<K5)R\XQI";LX;5
M8W%50O&8%]S6<L7<%$+3-74.2=/WX0_M?X4.<GD=%%(U:"N'-T)B6[<K,.3&
M(%!SF4$?#Y3H(LT"<\`HXR)[$'-_"%G/R+4FF.P^BUA^B_/PI3*@:(M,0LQ=
M(F0',]<:?3YDZL_@F$U(4Z$$32YRB4E-72+D+J$U>KOB-&);7A!!*/S,1*!H
MBUQ"SETB-&O&$Z$UN*$!)R_TL";W+9.A7*JA6X?ANGM);/_D$)@*UERHP0=G
M?F89`!X!'00%8%Z9J0>*IOJUA7;;.95J%MM5T^DU(FJ00(K4JB>-:`M$&ELE
M2Q$7>86<>P5/3JXUB";\,&-F4E!!8GVGH&2+C$)]Y65)BUB#S;5&DXG`CV=G
M`:.@(LQD8,XQ9?M?+B'G+L&[6*XU2!`DT<PEM`"V]X+;44CF$N\<C+D[\%:1
MR_?=04MTCN,X-95+X1;9@T1[@,>?%\T_[>9:<SDQ^E!@F,L2BL<L0IW<^-U[
M$#FWBLBT!GUR48--CU5HH0/P08*FKF-X4TF@;J]O[S2+-I7(-'I$TQI\NIA]
M`:/#\HV-#1;9Q*1F6-PFM$:75)1FB3F5N*]4$<8R,9\=:.X6>44P]XJ(>X76
M()Q,LXC1%T00I%*:@J!HJF$O]HI`S6+Y,QNCMQ4UB'@72>L3FTX?$02)=5U!
M$1=Y13#WBHA90:XU>FM3"7_9AV*F\#/?5"V%8W9QF]?"+3'/7\P.9:XU^@[L
MTI<?HKCXY0>ODO&FM:W[I[JH#X?!J;IG=4TLX2/M^5V\PL[%.I?J)I*]7\#5
M]O2^=QZ`F^53^53_7O9/S7%P#O4.0OHKU1-ZO)O&%V-WFBY`'[L1[I2G'_?P
M.X0:;CK]%8AW73>^OE"WW^??2CS\!P``__\#`%!+`P04``8`"````"$`^V*E
M;90&``"G&P``$P```'AL+W1H96UE+W1H96UE,2YX;6SL64]OVS84OP_8=R!T
M;VTGMAL'=8K8L9NM31O$;H<>:9F66%.B0-))?1O:XX`!P[IAEP&[[3!L*]`"
MNW2?)EN'K0/Z%?9(2K(8RTO2!AO6U8=$(G]\_]_C(W7UVH.(H4,B).5QVZM=
MKGJ(Q#X?TSAH>W>&_4L;'I(*QV/,>$S:WIQ([]K6^^]=Q9LJ)!%!L#Z6F[CM
MA4HEFY6*]&$8R\L\(3',3;B(L()7$53&`A\!W8A5UJK59B7"-/90C",@>WLR
MH3Y!0TW2V\J(]QB\QDKJ`9^)@29-G!4&.Y[6-$+.99<)=(A9VP,^8WXT)`^4
MAQB6"B;:7M7\O,K6U0K>3!<QM6)M85W?_-)UZ8+Q=,WP%,$H9UKKUUM7=G+Z
M!L#4,J[7ZW5[M9R>`6#?!TVM+$6:]?Y&K9/1+(#LXS+M;K51K;OX`OWU)9E;
MG4ZGT4IEL40-R#[6E_`;U69]>\W!&Y#%-Y;P]<YVM]MT\`9D\<TE?/]*JUEW
M\084,AI/E]#:H?U^2CV'3#C;+85O`'RCFL(7*(B&/+HTBPF/U:I8B_!]+OH`
MT$"&%8V1FB=D@GV(XBZ.1H)BS0!O$ER8L4.^7!K2O)#T!4U4V_LPP9`1"WJO
MGG__ZOE3].KYD^.'SXX?_G3\Z-'QPQ\M+6?A+HZ#XL*7WW[VY]<?HS^>?O/R
M\1?E>%G$__K#)[_\_'DY$#)H(=&++Y_\]NS)BZ\^_?V[QR7P;8%'1?B01D2B
M6^0('?`(=#.&<24G(W&^%<,04V<%#H%V">F>"AW@K3EF9;@.<8UW5T#Q*`->
MG]UW9!V$8J9H"><;8>0`]SAG'2Y*#7!#\RI8>#B+@W+F8E;$'6!\6,:[BV/'
MM;U9`E4S"TK']MV0.&+N,QPK')"8**3G^)20$NWN4>K8=8_Z@DL^4>@>11U,
M2TTRI",GD!:+=FD$?IF7Z0RN=FRS=Q=U."O3>H<<NDA(",Q*A!\2YICQ.IXI
M')61'.*(%0U^$ZNP3,C!7/A%7$\J\'1`&$>],9&R;,UM`?H6G'X#0[TJ=?L>
MFT<N4B@Z+:-Y$W->1.[P:3?$45*&'=`X+&(_D%,(48SVN2J#[W$W0_0[^`''
M*]U]EQ+'W:<7@CLT<$1:!(B>F8D27UXGW(G?P9Q-,#%5!DJZ4ZDC&O]=V684
MZK;E\*YLM[UMV,3*DF?W1+%>A?L/EN@=/(OW"63%\A;UKD*_J]#>6U^A5^7R
MQ=?E12F&*JT;$MMKF\X[6MEX3RAC`S5GY*8TO;>$#6C<AT&]SAPZ27X02T)X
MU)D,#!Q<(+!9@P17'U$5#D*<0-]>\S210*:D`XD2+N&\:(9+:6L\]/[*GC8;
M^AQB*X?$:H^/[?"Z'LZ.&SD9(U5@SK09HW5-X*S,UJ^D1$&WUV%6TT*=F5O-
MB&:*HL,M5UF;V)S+P>2Y:C"86Q,Z&P3]$%BY"<=^S1K..YB1L;:[]5'F%N.%
MBW21#/&8I#[2>B_[J&:<E,7*DB):#QL,^NQXBM4*W%J:[!MP.XN3BNSJ*]AE
MWGL3+V41O/`24#N9CBPN)B>+T5';:S76&A[R<=+V)G!4AL<H`:]+W4QB%L!]
MDZ^$#?M3D]ED^<*;K4PQ-PEJ</MA[;ZDL%,'$B'5#I:A#0TSE88`BS4G*_]:
M`\QZ40J45*.S2;&^`<'PKTD!=G1=2R83XJNBLPLCVG;V-2VE?*:(&(3C(S1B
M,W&`P?TZ5$&?,95PXV$J@GZ!ZSEM;3/E%N<TZ8J78@9GQS%+0IR66YVB629;
MN"E(N0SFK2`>Z%8JNU'N_*J8E+\@58IA_#]31>\G<`6Q/M8>\.%V6&"D,Z7M
M<:%"#E4H":G?%]`XF-H!T0)7O#`-005WU.:_((?ZO\TY2\.D-9PDU0$-D*"P
M'ZE0$+(/9<E$WRG$:NG>94FRE)")J(*X,K%BC\@A84-=`YMZ;_=0"*%NJDE:
M!@SN9/RY[VD&C0+=Y!3SS:ED^=YK<^"?[GQL,H-2;ATV#4UF_US$O#U8[*IV
MO5F>[;U%1?3$HLVJ9UD!S`I;02M-^]<4X9Q;K:U82QJO-3+AP(O+&L-@WA`E
M<)&$]!_8_ZCPF?W@H3?4(3^`VHK@^X4F!F$#47W)-AY(%T@[.(+&R0[:8-*D
MK&G3UDE;+=NL+[C3S?F>,+:6["S^/J>Q\^;,9>?DXD4:.[6P8VL[MM+4X-F3
M*0I#D^P@8QQCOI05/V;QT7UP]`Y\-I@Q)4TPP:<J@:&''I@\@.2W',W2K;\`
M``#__P,`4$L#!!0`!@`(````(0`/RN87TP(``+L'```9````>&PO=V]R:W-H
M965T<R]S:&5E=#4Q+GAM;)Q576^;,!1]G[3_8/F]$"`)*0JIFI!NDS9IFO;Q
M[(`!JQ@CVVG:?[]K7`B0KJWV0F+?<P_GW&M?UC>/O$(/5"HFZAA[S@PC6J<B
M8W41XU\_[ZY6&"E-ZHQ4HJ8Q?J(*WVP^?EB?A+Q7):4:`4.M8EQJW42NJ]*2
M<J(<T=`:(KF0G&A8RL)5C:0D:Y-XY?JSV=+EA-78,D3R/1PBSUE*$Y$>.:VU
M)9&T(AKTJY(UJF/CZ7OH.)'WQ^8J%;P!B@.KF'YJ23'B:?2EJ(4DAPI\/WIS
MDG;<[>*"GK-4"B5R[0"=:X5>>KYVKUU@VJPS!@Y,V9&D>8QOO6B_P.YFW=;G
M-Z,G-?B/5"E.GR3+OK*:0K&A3:8!!R'N#?1+9K8@V;W(OFL;\%VBC.;D6.D?
MXO29LJ+4T.T%&#*^HNPIH2J%@@*-X[<R4E&!`'@BSLS)@(*0Q_;WQ#)=QCA8
M.HMP%G@`1P>J]!TSE!BE1Z4%_V-!GA'5D_C/))#Q3.+YCK]:>(OEVRRN5=0:
M3(@FF[44)P2'!MZI&F*.H!<!<^?,ZNB]_LLJR#,DMX:EY0(7"MKSL`F#Q=I]
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M=M_M`S`[&U+0;T06K%:HHCE0SIP0!$D[?>U"BZ:]K@>A86JV?TOX2%(8'3,'
MP+D0NEN8`=%_=C=_`0``__\#`%!+`P04``8`"````"$`)1/1,N4&``"?'```
M&0```'AL+W=O<FMS:&5E=',O<VAE970U,"YX;6R46=N.HS@0?5]I_P'QWDFX
MA23J]&@"X:9=:;7:RS.=D`Z:$"*@IV?^?LJ8,KB<A,Y+TSD^IVP?ER^8YR\_
MBI/V/:OJO#RO=6,RT[7LO"OW^?EMK?_[3_"TT+6Z2<_[]%2>L[7^,ZOU+R^_
M__;\45;?ZF.6-1I$.-=K_=@TE]5T6N^.69'6D_*2G:'D4%9%VL#/ZFU:7ZHL
MW;>BXC0U9[/YM$CSL\XCK*K/Q"@/AWR7^>7NO<C.#0]29:>T@?;7Q_Q28[1B
M]YEP15I]>[\\[<KB`B%>\U/>_&R#ZEJQ6\5OY[)*7T_0[Q^&G>XP=OM#"5_D
MNZJLRT,S@7!3WE"US\OI<@J17I[W.?2`V:Y5V6&M?S56B;'0IR_/K4'_Y=E'
M/?A?JX_E1UCE^S_R<P9NPSBQ$7@MRV^,&N\9!.*IH@[:$?BKTO;9(7T_-7^7
M'U&6OQT;&&X'>L0ZMMK_]+-Z!XY"F(GIL$B[\@0-@+]:D;/4`$?2'^WS(]\W
MQ[5NS2>..[,,H&NO6=T$.0NI:[OWNBF+_SG)Z$+Q(&87!)Y=$,.=N,9L:;D0
MY([0ZH3P[(3.Q#8==]'6?D=H=T)X/E8CM*?M+SP?JW'>">'Y6(UN)X3G8S7"
M%&V;"L_':EQV0G@^5J,!Z<>S@>4A'VG3FBP<QYXOK@_EE.=3FYY^VJ0OSU7Y
MH<&<AXRI+RE;08P5BXN)R0=5I.JM3(4495&^LC!M,$C"&J;7]Q?7,I^GWV%*
M[#K.AG-@8'K.7*9X2&$3@,7U*;"E0(!`']60@X;(P*`1!6(*)!QH9\\4C!)N
MP<Q1W++`M>O3&,UA*MD<DW1\PRE#;XA['C*P%SX"?<==5^[Y%BFH"1#H-:2:
M$!DHB1#H);2:&"FH23@`)HJ1-ONF28;"BB(9>M](QE[K,$-%7-LFH[WA'/@K
M.,1K#QG87!^!FY(M,E`2('!3$B(#)1$"-R4Q,E"2('!-(MD(Z^L#-C+V6H=!
M$A;9-LF##><LVJG\9)@&*?=XN=7N+^U,E026L;1)+E)!(`G,I4T$(15$LF`Q
M(X*8"A($^G[VJ2#9![O,`_8Q-K6O3^]VW=IPCL/MLZS94G;#X^4#^Q!@2R><
MS63Z%DLQ,P(ION'0*1E2080`B_]D+$D%,19C!0D"H][!FO6`=XQ-O'/H#.:<
MSCO;,4FYQ\L'WDD"<ZFD'A4$DD"M(:2"2!*H-<14D"`P:A\L9I)];/\=WU&8
MBBR$#ID.&\Z!)43,\C[[VR3UD(&#[B-P4[)%!DH"!&Y*0F2@)$+@IB1&!DH2
M!*Y)I)G,WI>&QYG[^PECDVQ4%D+.L?A,GCORQ/2P%%OJ(]#.,W,AT[=8BO0`
M@99ND4P/L13I$0(\NDL6Y1B+D9\@,.H;G$$EWU@:+D</-DPE^^=:EMSE#>=P
M_UQ2Z&$A-MA'H.V@3>W#4J0'"#"Z1=;8$`N1'2'`V,:2S(882Y&>(#!J'CLW
M2^[=S[J6+MMF*XM@1^*^$1\\48AM]072&N>2OFU%,0H"@3`!B1^*0J1'`KD:
M/Q;%*$@$,NX>.VP/Y^SGED"#G]%A91#KFSTG$V+3D>XM@H*"3?<%TD=6_.25
M]WM0,"X*!05KB@1RLZ984%"4".2:2%H,#78.'SH[DI?\V'[_7-C&A"V*KX<N
M7;(\48[M]3NDV\\-PR(;U5:1!`+AV6:353<4Y5A)1"N9TP..(DD$,NXC.X</
M?609:L,):<1/?GP?9JA+.[\Q..ENAB(%>^N/B[:"@J)`(-?ZVQX(0D%!4220
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M*A2J4*1"L0HE$B3WF9W@AWUF.<12\-'[6?XF,$PJ9;G;P`>0]CP_W(QL5YFJ
M@H73R.^%"&U5*%"A4(4B%8I5B'VKZ9H*-7+'^+<7?KE=9-5;YF6G4ZWMRG?V
M787-%('B-Q\7/OJX+#U("3B!GX.4DA5<0:N*P%C!+;**;\P5W-RJN&^NX'96
MQ0-S!5>P*AZ9*[AF!7PJ&@2?AR[I6_9G6KWEYUH[90?HYFS"[O\K_H&)_VC*
M2WOY_%HV\&&H_?<('P(SN%Z?38!\*,L&?[`*Q*?%EU\```#__P,`4$L#!!0`
M!@`(````(0!J<'BIM`<``!`G```9````>&PO=V]R:W-H965T<R]S:&5E=#0V
M+GAM;)R:76^C.!2&[U?:_Q#EO@VVPU?4=C0!O#O2KK1:[<<U36B+)@D1T.G,
MOU^;XQ#.@=IT;]HF?GCQ.;8/+Z[O/GT_'A;?BKHIJ]/]DMUZRT5QVE7[\O1\
MO_S[+WD3+1=-FY_V^:$Z%??+'T6S_/3P\T]W;U7]M7DIBG:A%$[-_?*E;<^;
MU:K9O13'O+FMSL5)M3Q5]3%OU<?Z>=6<ZR+?=Q<=#RON><'JF)>G)2ALZCD:
MU=-3N2O2:O=Z+$XMB-3%(6]5_YN7\MQ<U(Z[.7+'O/[Z>K[95<>SDG@L#V7[
MHQ-=+HZ[S9?G4U7GCP<5]W>VSG<7[>[#2/Y8[NJJJ9[:6R6W@HZ.8XY7\4HI
M/=SM2Q6!3ONB+I[NEY_91@I_N7JXZQ+T3UF\-8._%\U+]?9+7>Y_*T^%RK8:
M)ST"CU7U5:-?]OHK=?%J=+7L1N"/>K$OGO+70_MG]?9K43Z_M&JX?161#FRS
M_Y$6S4YE5,G<\JX;N^J@.J!^+HZEGAHJ(_GW[O=;N6]?[I<BN/5#3S"%+QZ+
MII6EEEPN=J]-6QW_!8CI3O4BW(@$JO>FG=_RR&=^X%9908^Z`-.\S1_NZNIM
MH6:-NF=SSO4<9!NE?(D,^M''^EZHJGM:Y+-6Z;14%(T:GV\/H1?<K;ZIG.X,
MLP5&W>/*$"2Y(#ILK9M>OKA>P[!J=B$NETCXHDO=2L78!ZK21P,5:B),#^$E
M+GT1CHN3/F\G$-S%9$R$(4;2,<(QD8T)*B+'"+_>!^5"_)]<Z(ONE^%P_+PU
M[N46&/6S'V.2KL1)I$XB<Q+21J!,K'$F[+-!P_=+E>8^NC`B"0`DZI8`"SA?
MDPPE"%ASSF.LD`X!$?MQ2#*8(4"$44"FB@1`I:#OYE4"!:]JSW!)V(/7,`Z>
M>31Z8/PN^AO!8Q);@MJYSZ[3$Y8[:F=>P,D-,@2$H4<$)+3/"%V5H?FA:QB'
M'OEXU+:`0.31FO8[&38S%L0"7YX.VX47DDF3#9L9\V,/7RZA?4;8:O7.#UO#
M..PU3?@6&(A[[0=!0+J>`##=-1ATET3FE)!#"2&"4%PG'IKPVH\-'G;V":]A
M'+X(Z;`#8XDN<1*ID\B<A+01*`,QSH!^W+N?@OHB5^4'QI8))Y$ZB<Q)2!N!
M,L'4PW_^9.AH/!M&M=\PL!B4LQ-K8E820D1L30L!(G@<,)],N8P0\=JG1=`0
MTV.!<Z#-TNP%P<!:#9]_XT>`@<PS@$41*>$)!C@+2))2#`1K[[J8NX*1$4"L
M:3DTP)P$:,\T/P'@L(8)$/3QO&4`3=^\"R!Q(ZD;R=R(M")X)JC^#A,QKS`P
M?96K,AC(FA#0L2"I6R5S(]**X(1H%S5_9H#G&LZ,<7D`!E:&$'Q-UFW"A@#S
M1$#F=8J`*(R#T<H8*G!_+4AYD49A.M$X?FVEYL</QFL8_T1I0.Z-B9#T+M&O
MU&HZ"?"/G-J<U+2;VK+V?&(V,@PP%I(,ROX.3F_,M*>:'S\XL&'\@KZ?;3M)
M'=[4S4UEL#DYL$MNE<R-2"N")X(V5X-$S*P,8,G4S_XE)!R]+3*`K`EQ(JE;
M)7,CTHK@A&BS-4B(W44RL&;#F3&N#,"8RA#XU]<U,RM0>TBW(%)S#[B>L<@G
M;X09!G@<$D`:8'HD</3:8,V/'NS8,/J)NG#Q;'K?Z$:,#`-J#DAR4H::63#R
M2[@])E57]M=?9^KU%BAT_B''V-'$,8Y>GPPTG7<8?#>2NI',C4@K@A-!;..\
MDL#!/MI+@H&L"0$="Y*Z53(W(JT(3HB:X/,7!=<TGAFC_03#P)*.8T:>]`EJ
M9SZ/R:,PQ8#PXNND[N95A@"N7IJ)#Y<&F,XS#E\Q'PA?TSC\\;X"!\B41!8(
MZG420TQW#QZ53I',+2*1"(]9.'C?PEG0YFMV9>1@U8:5,1SMIQG($F/B1E(W
MDKD1:45P(HAUG%D>P/PYRL/%(4X5:U,OG4BJ_UW2^<QW53(W(JT(3LB'O"0?
M>\EQ>0`&E@=GHXT&HP%.FC-BM%/3;`P#IX8B0^TW7#D*LN'8ZT]E$,>N#=S\
M50%V;[@J)FH#0*;WPHM&+Q(<",NZ20WRODCF%I%(1/AB8#YP$CYD&?F$9:2;
M(%L#64),W$CJ1C(W(JT(3H0V8X/9,+,T@(53@VIYF>`7GW>%R",O<2.I&\G<
MB+0B*"%Z\W68$/O+1$?C1R==FEO#F)=H0:U^@MMY0/QP:MIA8=PHMT[\>(8%
M_-$>0]\^-1`X>.(C'<&#[[/7!G$QA_I=PJ=^.^F;I_H&IJ%')A6ROOE=!=DC
MW?_!Q74/`@>O7>!@*3B"US0>>1$1S[<5`-EJ@AM)W4CF1J05P8E0_1TF8EY-
M$/HJU]:C@:P)`1T+DKI5,C<BK0A.R(>,I!@;R7%-`,:L:<'ISF)B1"Z`3_<F
M4PPPCU&)#!.Q"(CID`:8SC1.@/9G\Y<&N#E'70`(_C$?Q8P8FD2='G)8PM0@
M[TED;@E]1DG?Q4A$T;7V0OQP``G.YQR+^KE(BL.A6>RJ5WVXB*M]T?Y;./BT
M99ND.^I"OD_91IV,T4>:^@9U'NF</Q>_Y_5S>6H6A^))27JWH>I2#2>:X$-;
MG;L3+X]5JTXB=7^^J)-GA3J.X]TJ^*FJVLL'?8/^+-O#?P```/__`P!02P,$
M%``&``@````A``8?7U`0!0``!1@``!D```!X;"]W;W)K<VAE971S+W-H965T
M-#<N>&ULE)C?CZHX%(#?-]G_@?`^0`%%C'HS6&;W)G>3S69_/"-6)0/4`#/.
M_/=[2@%IN=/B/#B*'Z?]>MIZZ.;;1Y$;[Z2J,UIN360YID'*E!ZS\KPU__G[
MY6EE&G63E,<DIR79FI^D-K_M?OUE<Z/5:WTAI#$@0EEOS4O37->V7:<74B2U
M1:^DA&].M"J2!CY69[N^5B0YMC<5N>TZSM(NDJPT>81U-2<&/9VRE&":OA6D
M;'B0BN1)`_VO+]FU[J,5Z9QP15*]OEV?4EI<(<0AR[/FLPUJ&D6Z_GXN:94<
M<O#^0'Z2]K';#Y/P1996M*:GQH)P-N_HU#FT0QLB[3;'#`S8L!L5.6W-9[2.
M7<^T=YMV@/[-R*T>O3?J"[W]5F7''UE)8+0A3RP#!TI?&?K]R"[!S?;D[I<V
M`W]6QI&<DK>\^8O>?B?9^=)`NA=@Q,36QT],ZA1&%,)8[H)%2FD.'8!7H\C8
MU(`123[:_[?LV%RVIK>T%H'C(<"-`ZF;EXR%-(WTK6YH\1^'4!>*!W&[('!'
M%P2YEKM:H,52'\7F/6H%<=(DNTU%;P;,&FBSOB9L#J(U1.[->#\&UZ]4P9$%
M>691MN;2-,"BAOR\[P+D;.QW&-.T8Z*?,$L1V?<(&T$6%_<7[G&1>$O<$RQ]
MH#1XP6B-O7Z>J;[[#&;=[]N-^`6(/?BX8KO[*1$$(H*GB!0DGA*C((*.]X@.
M@[=F,.I]@*1QBS@#KX.AG`PM@;5$K"($/_\1/P9O31B\H>\!DH8VXDS8SD7/
M"OQ0^(N?)'XO\K`N)P@>(XZ%@!$3'H^!T/("(8:@"RMM_NQDL*CK>_+BXHS?
MZOHH7$AS<<^_5Z0;:XE810AVL`_,MV.P:!<@3QS8B#.*WN^U!-82L8H0_&!E
MS?=CL&XQ<D;EIR6PEHA5A.#'RI;1;X)Z[V2PG#]I<46<4?EI"<R)V0LZ%GEI
M00NZX2.Z#!9U?7<E35?.J'2U!.9$OZ`#)Q3;B,7O/?^^%PEN"&J=^;EL:=E.
M:CGJ()6>'L$=,@@NI1TME@`O_,J050"S9ROB]<+XMV.ZF7:0TI#'42"XBS(8
M!KZ40@GP1SD6<\C*A/F&O*@8&P9(:CI"'%)T?Z]'L!Z)E8AH"9UYP)+1NFT5
M<4AIJ46P/DJL1$1+5B/,SR6O*,1<RILKXI#24HO@+LK\_56Z0;7!LD>E!Z1Y
MG3&6GFZQ;4AXC!K5@'+]JD=PA_1+=#5:@>WS1RP!OG??ZL6TLMIA?EIYI2$:
M3K9953G2]FZ/M`CND,%P(<V>6`+\U;UR%`U9]3#?D-<:@N&D9D6J@J0SU"*X
MBS(8+J5Y$$O`PKD_"HF&K&*8;\CKB[%A@.X_46WW(\0AY2S5(E@?)58BHB4K
M'.9;\C(#LC!ZU+J/7V?)(:6E%L%(B\1*1+!T'RI[6EHL>Z8/E!VDLM0CN$/F
M;[/2#:IMUGVH$FII47JZS7:04EI?"751AB7J2WM=+`'^ZHMMUH7E-G_RMK1L
M*#4==9#2D+6J_*W!793>,/2E)]A8`A;!O1_BQ(6./&#(:,EPLLW"P:BF^WL]
M@CMD,)1/&-CY*VNF!Q;A?0BX(3]=Y8>/!:G.9$_RO#92^L9.3CTXNABN#J>Z
MSRX[DY.N1V@-)X73ZQA.@=OK]G`#',)>DS/Y(ZG.65D;.3E!4XX50(E1\6-<
M_J&AU_8H]$`;.'YMWU[@N)W`&:1C`7RBM.D_L)/&X0!_]S\```#__P,`4$L#
M!!0`!@`(````(0"VCC(9804``.X8```9````>&PO=V]R:W-H965T<R]S:&5E
M=#0X+GAM;)2978^R.!3'[S?9[T"X'[$H,A+UR2#OV4TVFWVY9K`J&1$#S,OS
M[9]3"DB+<L:Y&/7XX]]R_FUICZL?7]E)^:!%F>;GM4HF4U6AYR3?I>?#6OWW
M'^_I657**C[OXE-^IFOU)RW5'YO??UM]YL5;>:2T4D#A7*[58U5=+$TKDR/-
MXG*27^@9OMGG1197\+$X:.6EH/&NOB@[:?ITNM"R.#VK7,$JOJ.1[_=I0IT\
M><_HN>(B!3W%%?2_/*:7LE7+DN_(97'Q]GYY2O+L`A*OZ2FM?M:BJI(E5G@X
MYT7\>H+[_B+S.&FUZP\#^2Q-BKS,]]4$Y#3>T>$]+[6E!DJ;U2Z%.V!I5PJZ
M7ZLOQ(K(3-4VJSI!_Z7TL^R]5\IC_ND7Z>Z/]$PAV^`3<^`US]\8&NY8""[6
M!E=[M0-_%<J.[N/W4_5W_AG0]'"LP&X#[HC=F+7[Z=`R@8R"S$0WF%*2GZ`#
M\%_)4C8T("/Q5_WZF>ZJXUJ=+2:&.9T1P)576E9>RB15)7DOJSS[GT.DD>(B
M>B,"KXT(T2=SW3"?'U&9-2KPVJI`IY\-8BP>Z,N\48$!WJKHCZLL&Q5XO:J0
M^?21GA`PD^>6N=KDS?QV7S3N5&V\$U?Q9E7DGPK,)O"BO,1L;A*+M=%:S@WJ
M!L&],0#F,Y47)K-6%ZH"]I8P<#\V)EFLM`\8;$G#V$/&T.<BLVT9-K:8L",'
MW#;0:TEJR&N15L1O`]=KB-ANT!+M)2$/\)').A*U@:M&O_<:I+/+*8Q<(:>W
MIT^;.D:SU+5-VVW@VI))3+&_6\XL29WJ.3%-*9'.+9%G4<0=,KI(>$/"E'KB
M#Q%))!@2LDC($4AQ;_@LQ;Y$-QA]VC&"`3#I'S"`T8(!<F#+`Y#MUB-'1EPY
MX,D!7PX$<B#D@7X6C(7D672#T:^,D`58O![(`J/7JMFW0)=FB<T9Z$)GDS3U
MMBCAH(2+$AY*^"@1H$2($M$8(5@!3[\'K&#T6H7QWJ79U*5)97/FN9[_!IG"
M7S<5ZH5S*P#3Q0!P1(!)B`HN!T;<]E#"[S="#&(.6@D$@MP@0K25:(P0?(`'
MU`,^,%KV828FR>;,2)*V*.&@A,L)XZ[;'BKA8Q(!*A&B1#1&"$;`.O.`$8R6
MC9`>>#9GQHQ`"0<E7$[,F\?NTI">AAZJX*-$@!(A2D2<:/JI3^=W'A'LX-;?
M_8WO5!@MVV!(\X$S8S:@A(,2+B>6M0VSB3E?"G_ND[1:>B(/YX@!XO>1Z80`
M(]Y9T`>6DYDYU`@Y,G+S45]DO./"=(&3PP,^,5KV27I0VYP9Z>H6)1R4<%'"
M0PD?)0*4"%$BXD0WL>]-&'9$>L")&I>MD-8,NX'&O,`1!T=<'/%PQ,>1`$="
M'(D:I%O$9M<E7Y@<A!W-^JL8.\/.P*CQU:R^3/;FND[6NRB[@4:]X2?#$<3!
M55P<\7#$QY$`1\(&X=N->F\YV+9%HS*B/>S@UK<'L86?\\3=KW06M`F'1G*^
MQ1$'1]P.824-:8/L=5]>-^K2,NMWR(WK@^9+GF=];ABF],P)N\OOMA"-(J(1
MD*Y'C&"X-#]F4@ILJ$8R:-0(%'%P%1='/!SQ<21H$'ZRFD$!>C#V0UR%56GO
MYX6[PJNPO!B7T>)`M_1T*I4D?V<55IA?FU47YN7?0+>@:``U""D.9>&76W&;
M6%`_&_(NL:!&-HS[Q()"V#!NZY9]2W^K6U`:&?*.;D&!9!AW=0OJ),.XIUM0
M+AG&?=V"J@G$M>Z&H=I\B0_TS[@XI.=2.=$]Y&HZ,>$$6/!Z-?]0Y9>ZMOF:
M5U!GKM\>X7<%"I6\Z03@?9Y7[0?60/=+Q>87````__\#`%!+`P04``8`"```
M`"$`_HDDL-$"``"K!P``&0```'AL+W=O<FMS:&5E=',O<VAE970T.2YX;6R4
M55UOFS`4?9^T_V#YO7Q_)%%(U:3J5FF3IFD?SPX8L`H8V4[3_OM=VPD-I,NR
M%Q)SCP_GG&LNR]N7MD'/5$C&NPS[CH<1[7)>L*[*\,\?#S<SC*0B74$:WM$,
MOU*);U<?/RSW7#S)FE*%@*&3&:Z5ZA>N*_.:MD0ZO*<=5$HN6J)@*2I7]H*2
MPFQJ&S?PO,1M">NP95B(:SAX6;*<WO-\U]).61)!&Z)`OZQ9+X]L;7X-74O$
MTZZ_R7G;`\66-4R]&E*,VGSQ6'5<D&T#OE_\B.1';K,XHV]9+KCDI7*`SK5"
MSSW/W;D+3*MEP<"!CAT)6F;XSE]L4NRNEB:?7XSNY<E_)&N^_R18\85U%,*&
M-ND&;#E_TM#'0M^"S>[9[@?3@&\"%;0DNT9]Y_O/E%6U@F['8$C[6A2O]U3F
M$"C0.$&LF7+>@`"XHI;IDP&!D!?SNV>%JC,<)DZ<>J$/<+2E4CTP38E1OI.*
MM[\MR#]069+@0!*"^D,]<()9[,?)OUE<J\@8O">*K):"[Q$<&GBF[(D^@OX"
MF(_.K([!Z]^L@D=-<J=9#!>XD-">YU4:^DOW&3+-#YBUQ208#9@)8G-$Z%:`
MO$$C.)]J#*&'[Z=_E*0WC24%R431.Y`Q8G..2-,!,M((V?V_1KTIP^E))%$8
M#_PFVK7%P'6(;6)C<PDQTAB--5[.3X,S#`$,SXW"R9/7%C,S#0^3)!I+WYR6
M@S0*AO)(%;P!I\E=5J7!4U5O';&)64QL5$5I.CUEH_)L_E8>J8)S>KTJ#9[V
M<3:XM:HLYE(?+R%&VN#`7*]-@\>)S:?2+,2VT8]/3KA1#H-5,QS*<V_P9379
MH6EG2DM%13>T:23*^4X/1!^Z,-RULWH-L]I,-G<HP*SL246_$E&Q3J*&EK#5
M<U)HE;#3UBX4[\TKO>4*IJ3Y6\-'D<((\AP`EYRKXT(/D>$SN_H#``#__P,`
M4$L#!!0`!@`(````(0#GH2RM<P,``*P+```8````>&PO=V]R:W-H965T<R]S
M:&5E=#$N>&ULE);;CILP$(;O*_4=D.\W8,A9(:M-5MM6:J6JQVL'G,1:P-1V
M-KMOWS$F!)ND)3<DP,\_GV<\MA?WKWGFO5`A&2]BA`<!\FB1\)05NQC]_/%T
M-T6>5*1(2<8+&J,W*M']\OV[Q9&+9[FG5'G@4,@8[94JY[XODSW-B1SPDA;P
M9LM%3A3<BITO2T%)6GV49WX8!&,_)ZQ`QF$N^GCP[98E])$GAYP6RI@(FA$%
M_'+/2GERRY,^=CD1SX?R+N%Y"18;EC'U5IDB+T_FGW8%%V23P;A?\9`D)^_J
MIF.?LT1PR;=J`':^`>V.>>;/?'!:+E(&(]!I]P3=QN@!S]<X0OYR427H%Z-'
MV?KOR3T_?A`L_<P*"MF&.BFR^4XSFBB:0N60IRNRX?Q9?_H)'@401%8"'43^
M.85Y"'44OPG3_G\*^525[:OP4KHEATQ]X\>/E.WV"B*-(`TZ&_/T[9'*!,H`
ML0;A2+LF/`,+N'HYT_,)TDA>#1U+U3Y&T7@PF@01!KFWH5(],6V)O.0@%<]_
M&Q&NK8Q)6)O`[]&\#_%@&(XFTUM<HMH%?FL7#(;_1O#-<*I,/1)%E@O!CQ[,
M4P"6)=&S'L_!\'(Z(`]:^Z#%,1I#P6(DH28ORV#AOT#6DUJQ,@JX-@IL*]8G
MA2X<,#0@,(3^(%JL072=--G*/&C'#9VX7474*"P0R$)_$"V.$7@WXQTVKH;,
M*.#:*$:V8MU5C!N%13:\A4R+;;))XVK(C*)--K45ZZ[B"AFT0/^<:;%--K/C
MKHQB6,VP(9YAMY;F?9O\"A=,U?Y<6FQS87=Z&TD[,';G=U=RA6UR"YL6.VQ.
M4E9&8K&=9WA5\757<H5-;Y6]5P4M=MC<)C`2B\WM@J[D"MOL%C8M=MC.MJ8-
MC,1B<SIEW96<3:P.Q;"9]4]<I7;HG!9<U1H+SVF7]07--3Z]^O8N+#9K=7MU
M"]V.J#5MOM!MB0N::WQZE>[/9]9TB\_M"KTUP@RP^-RVN*"YQ@<^;3Y]BHB@
MYO_9-O57=IU#MT/@P.1RGAE,]]:24;4LXF@\C:;1>2J8>6C.0F:'SZG8T37-
M,NDE_*#/-A@^;9XVA[7Z%-6\@&-/27;T"Q$[5D@OHUOX-!A,8-45YN!D;A0O
MJ_/#ABLX\%1_]W`JIK`?!P,0;SE7IQN]VS?G[.5?````__\#`%!+`P04``8`
M"````"$`)2\A%%,"``"L!0``&0```'AL+W=O<FMS:&5E=',O<VAE970S,2YX
M;6R,5-N.FS`4?*_4?[#\OAB2D`N"K#:)TJ[42E75R[-C3+"",;*=R_Y]CW'N
MB=*\`(8YXYDYQZ2O.UFA#==&J#K#41!BQ&NF<E$O,_S[U_QEB)&QM,YII6J>
MX0]N\.OX\Z=TJ_3*E)Q;!`RUR7!I;9,08EC))36!:G@-7PJE);6PU$MB&LUI
MWA;)BG3"L$\D%37V#(E^AD,5A6!\IMA:\MIZ$LTK:D&_*45C#FR2/4,GJ5ZM
MFQ>F9`,4"U$)^]&28B19\KZLE::+"GSOHAYE!^YV<4,O!=/*J,(&0$>\T%O/
M(S(BP#1.<P$.7.Q(\R+#;U$R[6$R3MM\_@B^-6?/R)1J^T6+_)NH.80-;7(-
M6"BU<M#WW+V"8G)3/6\;\$.CG!=T7=F?:ON5BV5IH=LQ&'*^DOQCQ@V#0($F
MZ,2.B:D*!,`52>$F`P*AN_:^%;DM,]SM!_$@[$8`1PMN[%PX2HS8VE@E_WI0
MM*?R))T]21?4[[]'P3".>_WAX+\LQ"MJ#<ZHI>-4JRV"H8$]34/="$8),#MG
M7<CGOC.PY&K>7%%;"F@#W=B,X[B?D@U$R/:8R1U,)[[$3!]C"$@\Z@3WYSH?
MZW/@:WV#R[TG=S"=*P_3>Y@3SX4^R.YY?0Z<X0%&I_RZT94^CX'K$7.M[A'B
M0EOO4MMS/79%&88$COO'W9/W=@XF'C-L)V!TJ1^.HZL_UQ_'PR/&Z_,'SL]C
M0Y?\.]5+41M4\0)V#0,WU]H?-[^PJFG[NE`6CDG[6,)?D<-0A@&`"Z7L8>$.
M]/$_._X'``#__P,`4$L#!!0`!@`(````(0`MRL?A40@``)0V```9````>&PO
M=V]R:W-H965T<R]S:&5E=#(Y+GAM;)R;6V_B.!B&[U?:_X"X'R"!`$6EJX&<
M3UJM]G!-(6W1`$$DG<[\^[7C),0?J=\P7+1@'K]Q[->G+_CQCQ_'0^][<LGV
MZ6G9UP:C?B\Y;=/=_O2Z[/_SM_UEWN]E^>:TVQS24[+L_TRR_A]/O__V^)%>
MOF5O29+WF,(I6_;?\OR\&`ZS[5MRW&2#])R<V#<OZ>6XR=G'R^LP.U^2S:[(
M=#P,]=%H.CQN]J>^4%A<NFBD+R_[;6*FV_=C<LJ%R"4Y;')6_NQM?\XJM>.V
MB]QQ<_GV?OZR38]G)O&\/^SSGX5HOW?<+KS74WK9/!_8??_0)IMMI5U\N)$_
M[K>7-$M?\@&3&XJ"WM[SP_!AR)2>'G=[=@>\VGN7Y&79_ZHM8GW2'SX]%A7T
M[S[YR!KO>]E;^N%<]KMP?TI8;;-VXBWPG*;?..KM>!++/+S);1<M\.>EMTM>
M-N^'_*_TPTWVKV\Y:VZ#W1&_L<7NIYED6U:C3&:@&UQIFQY8`=C?WG'/K<%J
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M$T1"TPF3.3'AN@-C=F"L#HS=@7$Z,&X'QNO`^!V8H`,3=F"B#DQ\RQCC4=VA
M)&>P\?L.9W!:<H9(:#K#T,E@NVYC2/<VVQBB8W5@[`Z,TX%QVQA29J^-(67V
MVQBB$[0Q\[JUBCDM[,!$;<R#K!.W,=<R2\Y@ZYX[G,%IR1DBX3H]KFF"21,L
MFF#3!(<FN#3!HPD^30BJA.:T=JT"4=UM#&FVJ(TA.G'%T)F9K7KNJ%M.+_NS
MYD0\)L/O2C"LX]>3-2G+&A(F)"Q(V)!P(.%"PH.$#XD`$B$D(DC$*D+J;JQY
M)4OP5?68[4?4BS:>:]EGZX"ZV8TQ626L!*.R!B1,2%B0L"'A0,*%A">(^4.Q
MHR"]Q%=]&4#M$!(1)&(5(1F"1SB:VRRU$3A-C4"6G"O!S(N:F6K&B+_D^6$M
MD*97C#'9H9BW#!EJ+$C8D'`@X4+"@X0/B0`2(20B2,0J0G+%`W%%MV&"YZ+N
M(-N:E6`,L1.?:Q,ZCJP18`J@:1YJ#$C8D'`@X4+"@X0/B0`2(20B2,0J0C*&
MQN8*:;SHYHPB&[4&:;95"0EO/!3C!ATX),1H&UO,$E'Y`R,V1AR,N!CQ,.)C
M),!(B)$(([$2D9W"XT7-F:6C4W@VZA2R*%[Q$"B#%&V\QHB)$0LC-D8<C+@8
M\4I$T3U\"6GM'@&^4(B1"".Q$I&=P@-,3:>HUR":B$?)JU&RDUV5D-(A0D>!
MF*6*J')-F[6L92Q\);N#C(-E7$F&A=?Y2UY8>5C%QTB`D1`C$49B)2)[A#73
M/1[A.!U%2)1BQ1^`H%$$(F:I4FX%QH-QT2[U']WZ0G9*%KZN?;>H@T5=C'@8
M\3$28"3$2(216(G(_N$AJ>88TW$V$I$L::R9D$ZWXD^GD(\@8F(5"R,V1AR,
MN!CQ,.)C)"@1,<#JDZ+7R$-:*"&MV\D(7RA6(K)3>#2MZ10P&XG@F^P0$A!8
M\4?-R"$0,;&*A1$;(PY&7(QX&/$Q$M0(?W1+>EY8?WD-3)%-18216(G(WN!Q
MMCN\(<)RLC?(;+#25+&[(DZ\QHA9(RW59-5??EI-=HVTY'?J+S_-[V+$PXB/
MD0`C(48BC,1*1'8%#[;=X0H1FVNZ0J?/YU>:*H!7N@(B9JE2KE^G\Y;QU<)7
MLB69R8S]=HF]Y&':P3(N1CR,^!@),!)B),)(K$1DC_#0VQT>$9&ZID?F-)*F
MJ:)YI44@8I8JE45:FM;"%[)E%1&[H0:!97'QA3R,^!@),!)B),)(K$1D@_`0
M7-,@'1>H(G+7-(HQH1%Y317>*YT"$1.K6!BQ,>)@Q,6(AQ$?(P%&0HQ$)2(Z
M65OOB)4BDE%T&H%5KT\+G.R$)^19RZJ$V&:W?L!'UE%KC)@8L4KD\XJPL8@C
MB>C3EB'+Q2H>1GR,!!@),1)A)%8BLD%HX!48I"7@.J%SC8X#KA@Q,6)AQ"Z1
MSSWD8!$7(QY&?(P$&`DQ$F$D5B*R0=AL\0M3C<ZST9&$#!.K$E*.)$)'@9A8
MQ2H1X8*VP(&-11Q)1&M3<;&*AQ$?(P%&0HQ$&(F5B&P4'OULKDG`2,)Q:A#Z
MZ$87D*+UUQ@Q,6)AQ,:(4R+"9GI;S-W%*AY&?(P$&`DQ$F$D5B*R0VA8%3BD
M)9PZIJM5=@Z$VZCZ`<EXQ/>;\F9B73(*%YD8L3!B8\3!B(L1#R,^1@*,A!B)
M,,(/ZUP;B?WLE[_J-A(6$8=QQ)F.8W)Y3=;)X9#UMND[/V@S8[\`J5/%(:"(
M'0(J?LE)TMGAH*_%H1R2OM(6[%@&^]$C23>U!3MZ<9MN:PMVON(VW=,6[!#%
M;7J@+=@Y"98^K"_`S@2=-Z])M+F\[D]9[Y"\L%L9#?@QEXLX520^Y.FY.,'R
MG.;L-%#Q]HV=_DK8`8[1@,$O:9I7'_@%ZO-D3_\#``#__P,`4$L#!!0`!@`(
M````(0`B];29.@P```\]```9````>&PO=V]R:W-H965T<R]S:&5E=#$R+GAM
M;*R;VW+B2!*&[S=BWX'@?L"2`&.B[8DQ('0^Q>SN-8UQFVAC'$!WS[S]9JF4
MJL-/:\S$]$7+_O1G5E5FG526/OWZQ_ZU]WU[/.T.;_=]9W#3[VW?-H>GW=N7
M^_Y_?O=_F?9[I_/Z[6G]>GC;WO?_W)[ZOS[\^U^??AR.7T\OV^VY1Q[>3O?]
ME_/Y?38<GC8OV_WZ-#B\;]_HSO/AN%^?Z=?CE^'I_;A=/]5&^]>A>W,S&>[7
MN[>^]#`[?L3'X?EYM]DN#IMO^^W;63HY;E_79ZK_Z67W?F)O^\U'W.W7QZ_?
MWG_9'/;OY.+S[G5W_K-VVN_M-[/PR]OAN/[\2NW^PQFM-^R[_@7<[W>;X^%T
M>#X/R-U05A3;?#>\&Y*GAT]/.VJ!"'OON'V^[__FS"IWVA\^?*H#]-_=]L=)
M^[EW>CG\6!UW3\GN;4O1ICR)#'P^'+X*:?@D$!D/P=JO,U`<>T_;Y_6WUW-U
M^!%L=U]>SI3N,;5(-&SV].=B>]I01,G-P!T+3YO#*U6`_N_M=Z)K4$36?]37
M'[NG\\M]WW4'[G3LC">D[WW>GL[^3OCL]S;?3N?#_G]2Y32^I!>W\4+7QHLW
M&8QO;SQ'..DP]!I#NC:&4ZWT#L-18TC7ZTJD^M0-IBL;C@?3\7@TF=YVUW72
M6-*UL;SK;-MMHZ<KE_2QH-#8K*M(U\;P@T&A^M2&=&T,78I/1Q0=ZF\R_93?
MZ\IR..?BA^O:YW#6Q0]<T9N!,[JI^UQ7?3GMCDK"!V/C<#K$#US?#V;>X8R(
M'SX4IJ$<9O6H7:S/ZX=/Q\./'DV%%.?3^UI,K,Y,>./Q*AO=CN"?#6`:N<++
M;\+-?9^"0$/S1+/.]P?/O?DT_$XSQ:;1/*+&,15S5HAI0;A=V&!I`]\&*QL$
M-@AM$-D@MD%B@]0&F0UR&Q0V*&U0:6!(Z6ES1!WZG\B1<"-RQ-%]9*"2YEH)
M806;+&RPM(%O@Y4-`AN$-HAL$-L@L4%J@\P&N0T*&Y0VJ#1@)(2FB7\B(<(-
MK6]TZ1@UC8@FFE8TL;+42MHT`5D"\8&L@`1`0B`1D!A(`B0%D@')@11`2B"5
M3HRL40B-K%W>DO",)M1U<CBHCY*,]4QXKCV%M2(V6P!9`O&!K(`$0$(@$9`8
M2`(D!9(!R8$40$H@E4Z,7-#.YHI<"+69"TG&=&E'A>?:LU<K:G,!9`G$![("
M$@`)@41`8B`)D!1(!B0'4@`I@50Z,7)!J[:1"[D%&(C=9_<0$89F6B09JS5F
M#F0!9`G$![("$@`)@41`8B`)D!1(!B0'4@`I@50Z,7)`>T`C!]V!%VHS\))X
M\BE(;)WF0!9`ED!\("L@`9`02`0D!I(`28%D0'(@!9`22*43(_"TY;TB\$)M
M!EZ2<?U07.]9YRU14Y,SL?;""RF:T$6;OSQS75^V(IZ__-8WDQ60H+7278],
MUV$K8D<1.(I;HAQ!0Y+6D1)YKE5:VHJXM*SUS21OB7($I16M(R7R/&L)+EL1
M^ZY:WT2,[-.#Z179%VHS^Y+HV0>RD(12S=59`O'!:@4D:*VTMKMC*Z^MB`N+
MP%$,)&FM.ERGK8A=9^`H!U*T5IIKSUJHRU;$KBO=D9$Q<4)P1<IJN9FS!NE)
M0[1HD)XV1#X:KA`%RE`+@FOMXD.EXBA$Z"M&E"A#W?W4[!FI4K'[#'WEB`IE
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MK$#,JLX8)$K%,4@198ARA?3&6+$JE(K=EX@J`YD=1CRP7]%AY/.],9XEFNC!
M\CPKI'-'JNAYI:,U"Z7BUBP9R6QY=Z/1C14#GR6T4>CJ+VT-V'?`ANHA*FS0
MR)&=8SJ8NG?:/VN-C=A#9]$QJSH;GR@55S!%E"'*%>IH?Z%4[+Y$5!G(["GB
M..&*GB)/'XR>(M&($M'FR?.L7=%<_.WP`U-+J^+6+!M#&M>Z>VN]]MF]WEW=
M&ZL2*U;IDPN4&*H2Q60V'8RL:3)B-WIA,$W&K-+C`JI$J;C%*:(,4:Z0B@NX
M+Y2*W9>(*@.9W8/:>$WW$')KFRZ1-9%8(VXN_NXFND?G6%HH%;=FV2`:V2H,
MGF?MMWPVU`?TA>[15H+=!VRHSR52Q7,)_57;VD-';*27!JF)6:77'%2)4G&=
M4D09HEPA%1AP7R@5NR\1508R^X<XD-&GC[^WGY3'.L:L(I$YJXRL-6(N_N;Z
M@5FE57$CEXVA.:N,K!,(G]U3QMNI[4*W`?<!&ZJ))E0EUELD9S"QYK"(C?32
M(&,QJ_YB6H$ZI<J0HY`ARA52389*%$K%ODI$E8',;B-.<O1N\Q<;6GGP8_0/
MB49NNT^<BS][4V<@U%'U!:O4YGB)R&>DW*\0!8A"1!&B6*&.JB9*Q5%.$66(
M<H4ZW!=*Q>Y+1)6!S"2*PQT]B7]O[,LC(B.W$DUH:6Z'G3>R#IOFCE1YE/56
M!3UUP2HU@2\9R;TG/:S<CAU8,!KGG5/XBCVI0XB`D2HO;!`O&*.!?6X6L5%G
M:3&K.AN<L$I5(#4K,!G8K<W8IK/\G%6=Y1>L,I<UZ\&A9)7,P>UDZMS:1U$5
M:WY6*Z,SNJ3J[(R_']Y_=K"A/3K7;LP-3(/TF4:AKJ['*OEZG/ACSA*1STB;
M:1`%B$)$$:)8H8ZJ)DK%4T&**$.4*]3AOF"5BD2)J&)41\),+G6FSN1^Z-3*
M%5ZLW$ID'HN,K/W<O#'T],,3G&E8I=;\)2-Y+.*,W=OQG?4PX;.F<]5?L4JM
M6@$C55[8(#X#\093>X_!1IVEQ:SJ;'#"*E6!U*S`:'!GE9^Q36?Y.:LZRR]8
M9>Z$[)F&53('$V=$[Z!:V\B*-3^KE=D9Q9%?U[+WP9E&GASJZYXKD3'3M*AC
M?"W84(VO)2*?D3[3M.YYW`>H"A%%B&*%.JJ:*!67F"+*$.4*=;@O6*4B42*J
M&%V8:<0)J)[<[HTI90^F%(G,5UKL(X1Y8T@J#L,"T1*1CVB%*$`4(HH0Q8@2
M1"FB#%&.J$!4(JH,9(X]&NO7I$?(K1E?(BL]UJ0Q%Z\WDZ&1'D!+5/F(5H@"
M1"&B"%&,*$&4(LH0Y8@*1"6BRD!F>L1AVA6C1YZ]4;IY$#R*U_IEX-4H]T;6
M.=Y<J=AP@6B)R$>T0A0@"A%%B&)$":(4488H1U0@*A%5!C+30^N;D1[QP.:.
M!Q3S*U\3=X4G:V!)9`TL:_V?-X;&P&H-.9E+5/F(5H@"1"&B"%&,*$&4(LH0
MY8@*1"6BRD!FYL1QSA4#2Y[^&`-+(BL]]C&LVZHX%PM$2T0^HA6B`%&(*$(4
M(TH0I8@R1#FB`E&)J#*0F1YQ\G1%>H3<&CT26>FQ3B7F],$7+$N`EJCR$:T0
M!8A"1!&B&%&"*$64(<H1%8A*1.)K.!4<F1[Y=9O\3F:_/7[9SK>OKZ?>YO!-
M?+GFB<.'%LO/ZA[=$7U75S_1P)TQW:GW:W!G0G?J=V7ASBW=J5]V@#M3NE.?
M&UEW*KI!;P+0^+-NT!=_OUWBC_0E8'W88^D?72KADA^/_%PJ^=&;5?52;#NB
MD%R,"`7D8CPH')>C007(.<DJ(9O.LHMMSJ<S\3X%!J.8SLI+;2CN9N7=);US
M,Q/O-EWPY#ATYU(`Z;4-NG.I]&@Z$R^6H+-X.A.OE^"-9#JCMR<O\+L9O9!W
M@5-]Q:M>E^XX=.=2?>DM%KISJ?3'Z>SQXHWY="9>T\%2%M.9>#,';_C3F7@_
M!V^LIC/QE@[>"*8S>DWU`K^;A9>:3J_9S<1+=!<L*%7BS:Q+=URZ4Y<^;/L6
M?8[ZOOZR3=?'+[NW4^]U^TR#_J9^'_XH/VB5OYR;D\'/AS-]AUH?$K[0A\=;
M.K"[$7NCY\/AS+]0T</V4^:'_P,``/__`P!02P,$%``&``@````A`)JOW"CI
M"@``:S0``!D```!X;"]W;W)K<VAE971S+W-H965T,3,N>&ULK)M=<^HX$H;O
MMVK_`\7]`+:!$"K)U`2P#;;!=LWN7G.(DU`GQ"G@?/W[:5ENR]+K.&1V;@XG
M#ZU74K?4^K"Y^?WGX:7S/3N>]OGK;=?J#;J=['67/^Q?GVZ[__G3_6W2[9S.
MV]>'[4O^FMUV?V6G[N]W__[7S8_\^/7TG&7G#BF\GFZ[S^?SV[3?/^V>L\/V
MU,O?LE?ZYC$_'K9G^O/XU#^]';/M0U'H\-*W!X-Q_[#=OW:EPO1XB4;^^+C?
M9?-\]^V0O9ZER#%[V9ZI_:?G_=N)U0Z[2^0.V^/7;V^_[?+#&TE\V;_LS[\*
MT6[GL)LNGU[SX_;+"_7[IS7<[EB[^`/D#_O=,3_EC^<>R?5E0['/U_WK/BG=
MW3SLJ0?"[9UC]GC;_<.:IK;3[=_=%`[Z[S[[<:K]OW-ZSG]XQ_U#N'_-R-L4
M)Q&!+WG^59@N'P2BPGTH[181B(^=A^QQ^^WEG.8__&S_]'RF<(^H1Z)CTX=?
M\^RT(X^23,\>":5=_D(-H'\[A[T8&N21[<_B\\?^X?Q\VW6&O<EH-!Q/KDCF
M2W8ZNWNAV>WLOIW.^>%_TLHJM:2*7:K0)ZN,>Z.K@6-1I9>*.*7(L!*Y[EG#
MP5A(M-1-WQ8]H,^R;GO2LR<C:_11R7%9DC[+DM>]*VMP[8B>M]1X59:CSX;>
MMA2D25<TE3ZK"B_HX759C#X_V4.+QI,,KXK,14ZU.!CB/Y^ME`(H*ZU'\A+'
MBH$K2ZI@.K6!U.):BX,I_O,9YUH<3?&?S_:4`VK5(]K2T[Z<?<5DGF_/V[N;
M8_ZC0QF2IM?I;2ORK3458CR-98^KB?W>O*8)+53^$#*W7?(`S=@3):/O=\YH
M<-/_3@ED5]K<HXVE6\S80F0+(3LWP<($K@D\$_@F6)I@98+`!*$)(A.L3;`Q
M06R"Q`1I#?0I/%6,:`K]$S$2,B)&[-U[!BIHMA$0MN`B<Q,L3.":P#.!;X*E
M"58F"$P0FB`RP=H$&Q/$)DA,D-:`%A!*3?]$0(3,;9<6:14`G#6E$66T:FJ-
MC2A5)E68@"R`N$`\(#Z0)9`5D`!(""0"L@:R`1(#28"D=:)%C5RH1:UYI\(9
M35@7P6&GWDLRJD?"&9DIK#+B8G,@"R`N$`^(#V0)9`4D`!("B8"L@6R`Q$`2
M(&F=:+&@95:+A5AV[%&OVOY<O/`((3U,DHSHHYHPSLA,;)51%28@"R`N$`^(
M#V0)9`4D`!("B8"L@6R`Q$`2(&F=:&&B!5T+4_N4$=9Z+"093:HU9P9D#F0!
MQ`7B`?&!+(&L@`1`0B`1D#60#9`82`(DK1/-\;0E_(3CA;7N>$D<>5@26ZD9
MD#F0!1`7B`?$![($L@(2``F!1$#60#9`8B`)D+1.-,?3%O@3CA?6NN,E&15G
MYV(/.ZN(RD?6V-@;SZ71F#ZJI&7;QMJRJ(PX:;E`/"`^D"60E22U5@<540V"
M5H>5D#*R;2/51I41MWH-9`,D!I(`2261K=:"2.=5+8CR4-,3I^OS\W[W]3XG
M+]-NNR&=.71XD4<:(:+'5I*:EV9`YI*,:7Q5@;3&9B`K(W:)"\0#X@-9`EE)
M4FMB`"2L2K4T,:J,N(EK(!L@,9`$2"I)0]3$G<'_'[9"18];B9S:,J10W0GF
MK"RMKH;%B=8>6$-]Y[U0!NPF5RDS\A#YJJ`X*Y.RHRLOE0'+K%`F4*BE&Z'2
M*BLSNA$I`ZYLK909;1#%JF!S-Q)EP#*I)J--6TL<@.N7$0WSD^[D>((6YD:D
MY1%:BW2%6EPT+[5&9%S-6V=D!&6AK+@W+B(/D8]HB6B%*$`4(HH0K1%M$,6(
M$D1IB:17]8B)$_(G(B8/U/):NLBR]U9YQJ936\WQQ@"=E58.G2<J*UB.YLU6
M(WUF+4JK(>6A2LNVC3.URUJT0U-6`\/*8ZMAM<'U%5(%K;'1B"5;B='\_4Y<
M_>JM7+%!O7[H<<!6K7X)E14/VZA$FA.<D='*-1>L-\(VG;!A*^6$6*$6)R3-
MC3!\G++6>XW0!Z0X_=<'I#I8?I!,RFN#XHE).30E&HM=@[K5O-(#-1/WU+1/
MH*VVLH)`S945AV#!Z%H.`6=L7>O2+EO0NE@U`*0]ME)[?1_1DE%9FWTU,#JR
M8HO6V@*V:NUNJ*RXNQ$C[N[0W`.OV:*U`1NV4MV-$26,JNZ.)KIS4[9XKS9]
M6(F+C/JP^F`PR7L/+<])-*S/5,=LU,R25A_EN<J*O;M0!1FYB#Q$/J(EHA6B
M0*&6P1DJ*VY7A&B-:(,H1I0@2C6D!U%<<]2#^+>.!>)1D7$N*-$5+675/'5&
MQFR>E58?)0HI[Z@#Y(+E*=%4\O:5(>^R_'OCN<AI'ENIV>,C6I9H:!6IR7&,
MNE9<I+6N@*T^2!70X:@L>-7:X37+MS9BPU:JPS$CY>+DHAI355`%HIZ/]=%&
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M*&:DM!)$*:.&;"'NL=HB>=$EHR5OP[1`2J0?.\PKQ%E9D,[D+0Z;LY6^!!O'
MO$5I1<N]TK)M8]%W6:N^WL)AT&,K==?F,ZK+-YR(9;?+/<>@-S#J7[%,O7Y(
M8@%;M?HE9*O6)D6EE>879VS<;Z]9J]XN\,N&K91?8D:MC4B:&V%<%Z2L]5XC
MM"1DDU7KT+TL"14R^I:E1/4DI)`:7!"V.5NIV;A`Y#)2,]M#Y#-26DM$*T9*
M*U"HI:DA6RGY"-&:D9+?((H9*:T$4<H(DY!-8Z<UDA<EH4+%"*00II>%ZJNS
M,S:OY<J"'VQ9V*I^](7YORBMM!LI3$*L55]L8;)Y;*66=I]1:R.6JA'B6HZ2
MD'%KL&*9>OTPF@.VJGL/K$*V:FU2I)JD!B4F(=:JMPO\LF$KY9>846LCDN9&
MF$F(M=YKA)Z$Q,5OV_IY81*2]\?U!=262$M"%5).A(#,N:":C0M$+B,ULSU$
M/B.EM42T8J2T`H5:FAJRE9*/$*T9*?D-HIB1TDH0I8P:DA`-<XCDWWJ9AZ)H
MGIU*I+_.8UZGSY05GXKFB!:(7$0>(A_1$M$*48`H1!0A6B/:((H1)8C$KP"$
M5\F%Y!PY!^5;_?)%X$-V?,IFV<O+J;/+OXDW]JG`W4V%Y<\)Z`G95#P;(@GC
M&_JAP1_%H##X/?T`H<G^WJ8?)C3I.*139"93R)FFC7PXI1?,L$'WHRF]T=3`
MQU-ZX::!VU1!8\WA9)H4&S:C1>'U-+EN4$HG4WJ\C37,K<%4/"O&;^A!\%0\
MZ\5OZ*GM5#R8Q6_HJ2N%HNF;^\GTOJG^V61*KRJ@TGPRI9=!&OCUE-XM0+Z:
M3.D-`^3!9$KO&1#O5XZBGWJ\;9^R:'M\VK^>.B_9(PVL07'./<H?B\@_SN5Y
M]TM^IM]X%$??9_I13T;'T(%X'?`QS\_\AZB@^IG0W5\```#__P,`4$L#!!0`
M!@`(````(0"+8$COCP(``*(&```9````>&PO=V]R:W-H965T<R]S:&5E=#$T
M+GAM;)156V^;,!A]G[3_8/F]F$`""0JITD79*FW2-.WR[!@#5C%&MM.T_WZ?
M<<)RTYJ^8/QQ?,YW-?/[%]F@9ZZ-4&V.1T&($6^9*D1;Y?C7S_7=%"-C:5O0
M1K4\QZ_<X/O%QP_SG=)/IN;<(F!H38YK:[N,$,-J+JD)5,=;^%(J+:F%K:Z(
MZ32G17](-B0*PX1(*EKL&3)]"X<J2\'X2K&MY*WU))HWU(+_IA:=.;!)=@N=
MI/IIV]TQ)3N@V(A&V->>%"/)LL>J59IN&HC[932F[,#=;R[HI6!:&57:`.B(
M=_0RYAF9$6!:S`L!$;BT(\W+'"]'V4.*R6+>Y^>WX#MS](Y,K7:?M2B^BI9#
MLJ%,K@`;I9X<]+%P)CA,+DZO^P)\UZC@)=TV]H?:?>&BJBU4>P(!N;BRXG7%
M#8.$`DT031P34PTX`$\DA>L,2`A]Z=>=*&P-;^-@'$W2Z0CP:,.-70O'B1';
M&JODGSUJS^59HCT+K'N6.`DF:1C?0$*\1WV`*VKI8J[5#D'3@*3IJ&O!40;$
MUR."4!QVZ<`Y3C`"7PU4X7D1)\F</$/JV![SX#'P'#"C`4%`=%`&M=N5'=@I
MN]PZ5QZ\X5@FNBX3OT?&@7,<P3)X?QFA!QUC_N7@),+Q>Z0=N)<>0MQ;9B?.
MI->CA"XZ3F;?H`ETQUL5=>=.5;TE/LYLG$ROJT(G7*A&4S<#;S22.W@JZRUG
MLK/KLNFE[`QF^O^]ZPZ=2GK+J60:GDGZ.\&/C.2ZXI]XTQC$U-;->P1#,%B'
MJV@9N3X]M\?9LK^BR/`!KHB.5OP;U95H#6IX"91AD$+ZM+]D_,:JKA_4C;)P
M-_2O-?P+.,Q!Z$I<*F4/&Q`FP]]E\1<``/__`P!02P,$%``&``@````A`)'.
M-AKN$0``6ET``!D```!X;"]W;W)K<VAE971S+W-H965T,34N>&ULK)Q;<]O(
MCL??MVJ_@\OOQQ9)72Q5DE.Q1(I7\5)G=Y\=6XE58ULN2YG,?/N#5C<(-D"U
MI.QY&6=^_C<`-OJ&EL5/__SK]>7JS_7';K-]^WSMW0RNK]9OC]NGS=N/S]?_
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MIT,'_>]F_6O7^??5[GG[:_FQ><HW;VOH;<B3RL"W[?8/)4V>%(+&MZ)U=,A`
M]7'UM/[^\/-EWVQ_Q>O-C^<]I'L$3Z0>;/;T]V*]>X0>!3,W_DA9>MR^0`#P
MWZO7C1H:T",/?QU^_MH\[9\_7_L0P[?U;A]ME*GKJ\>?N_WV]?_T+SUC0C?V
M36/X:1H'XYO19!!XX,O5,#`-AVW#J5,/U@Y1PD]TY-]XP\'XA)^Q:0<_3;OI
MS<0;3(.).[Z):0>S!-LYXX/H#_'!SXOB\Z"O=?>KQ.LN/B]"KTT<_`-]GM?Y
M'J9-_0.=.A_/PWRI?Z"SLQ+@08;U`W92?58*U"#6+3M)/_,!,>U>)^_N!\2$
M>_"/RQX0AH@.LS-67`]XJR?@83XO'O8/7SY];']=P2()>=R]/Z@EUYMY8`QG
MLIY_[=P^-K5A3BLK7Y69S]?PX#![=[`>_?DEF'B?;O^$->31:.ZEABGFJ%`+
MAC*[X"#D(.)@R4',0<)!RD'&0<Y!P<&*@Y*#BH.:@Z8#;B$];8Y@POPG<J3,
MJ!QA[]XCH*3Y=LKFJ,`F"PY"#B(.EAS$'"0<I!QD'.0<%!RL."@YJ#BH.6@Z
MP$H(K$?_B80H,[#SP0_'K#$B6,A:T9AEJ96T:1(D%"029"E(+$@B2"I()D@N
M2"'(2I!2D$J06I"F2ZRL01=:6>L_K."*IM2'Y&"GWFLRZF8BF/`9TXJPV4*0
M4)!(D*4@L2")(*D@F2"Y((4@*T%*02I!:D&:+K%R`;NKE0NU[?BCF_9\=/;&
MHPS9:=)D!#_:"1-,`C9E6E&;)D%"02)!EH+$@B2"I()D@N2"%(*L!"D%J02I
M!6FZQ$H3;.@B3<&=.M.;<_;9>5*6[#QIPO(T9'EJ16V>!`D%B019"A(+D@B2
M"I()D@M2"+(2I!2D$J06I.D2*T]P?K3RY%[:E-K.A2:CN_9L,!=D(4@H2"3(
M4I!8D$205)!,D%R00I"5(*4@E2"U($V76!T/)^8+.EZI[8[7)-`%KCKRS@59
M"!(*$@FR%"06)!$D%203)!>D$&0E2"E()4@M2-,E5L=#S7M!QRNUW?&:C`[7
M'(=:8]X2VC>\\<!>CQ9:-(:PVLW%]UD9$[8B7+0B09:"Q((D@J2:=*+.!,G;
M5MT0V3&E:$48XDJ04I!*D%J01A,=HI4Q=>M@I4R7FC?J4F3_O'G\XWX+?0HU
M4,_B%4!):0I-9<5.Y<'PY^M.K\PE6A@TAJG<ILX;\]21"CLFDF@I42Q1(E%J
M4"?43**<&CI"+4B%H:XD*B6J)*HE:@SJ2Z2J4^6=P:6)U-4N5#\8_KVZ78+<
M!IUMB%"W*_BL-*K)\'#SX`\\=HP(28#.(K*,:"E13`W5G0989@?)A`1H)I5F
M,HER:F@LLY@+$J#EE3132E11P_Z8:Q*@Y<8R8T];501WL]TS/>$\V,Y/73-;
M:=7(2FN+G&G5JA$,B\Z491D(U7TBC!I0X=-$$BTEBB5*)$HERB3*)2HD6DE4
M2E1)5$O4&*1[U<Z8JH`OR)@IF+L34:,Q_&@[?G)G;X5S=2NK9BO4>*U(;IBD
MPNR$$D42+26*)4HD2B7*),HE*B1:251*5$E42]18R$Z8*I,O2)BNJJTIIE'0
MW=S@TP:>,:.RYY-83'M5S%:HKMA5]J>')1<^>0F&;"^-4`([]O$!LD053=^8
M4+<ABR!!%49PYPW9TI"BQ!E!ABJ*("?DB*!`E8[`GXZ]$0MRA1)G!"6J*(**
MD"."&E48P70XFMA);U!R+`)[)*J;@`M&HKXXL$:B1@$LRFW2@PF_L50?LYRQ
M=K0J6CL,4AL.?,80^$/VO!&:AEJY#4`L2TM4#=M-(Y8H0:2]>8.`UP,I*IS>
M,E21MURB`I'V=C>9CJ=V+E>H<'HK447>*HEJ1-J;/QH&;/8TJ#CFS1XYH+)&
MSN^=[I45=KK7B"UM+.MS]9F;&E`GEK9610/*(#V#@O&(#=4(+1^;/X>R9(DJ
MFL&Q1`DBXVSB,V<I"IS.,E21LURB`I%VYGEW(U8$KE#A]%:BBKQ5$M6(C#=_
MRF_&&U0<\V8/)W7C<L%"I"]HK(5(HZ'?SO"Y^I@5!@D@Q]*P0!6=AT*)(D1D
M?BE1C(AL)1*EB,A6)E&.B&P5$JT0D:U2H@H1V:HE:A`=;-GI4?<RW?3\WFS7
MMSM6UC0:PNFB7;T#>?34JJ![/A5K_$)]G"TW&;9#AZ@R:_S8]X>L$HM0`DM%
M&Y1PMT05]6F,J/LTWIA%D*#*1##T?9\M_"E*G!%DJ*((<D3."`I4Z0B"Z6C*
M=^P52IP1E*BB""I$S@AJ5)D((.5CMEHU*#D6@3U`U364:X#^:_M^[+*I6\WJ
MVRQKA&IDK2LM<HR/A6=4^N^AU%UO*%&$B.;O4J(8$=E*)$H1D:U,HAP1V2HD
M6B$B6Z5$%2*R54O4()+KBOHK,"MM[LN&@]P^+A@TAG-B.U=]?BR?&Q44SZ02
M,WJ!*MKY0HDBB9:(Z"(K1D2V$HE2B3)$9"M'1+8*B582E8C(5H6(;-42-1:R
M)IJO[NRZ$^U$QI2<94PC5C&P17)^\`,'//>2CRKG8A.B2B\VTZG'EML(!<>6
M&GWF0Q4M=C$BI_\$56;!'_E3MN.DJ'`&D*&*`L@1.0,H4&4""`93=A!=H<(9
M0(DJ"J!"Y`R@1I4.P`_&_(_%&E0<"\`>A.H*\()!J&\,NZNZKQ&K,EBOS%%U
M8MDPMFA*A=A0GXY]3]R5H.#8X=B,.&.9YF^,#<E98M#0T[?A_,HZQ29.7QFJ
MR%>.B'P5B/#8SRN:%0J<SDI4D;,*$3FK#8('HU4[F+#)VV##KD=_0*FT1XZZ
MQ+Q@Y.@[3VOD:,26+UZ?0HO#611^M-M2SX9C5%2YAZ;A$`X/;</@CMW916B^
M.UNZSVR&3QL$EK\Q-B2/2;]'=KF78D.GQPQ5M$#DB,ACT>^1G?]6V-#IL405
M>:P0D<>ZWR._`,&&QSS:(PE6/&LD_59)Y"LK;'_4R%Z:[MB.,3<-3YUHC"V:
M5*%I:$^J.[;]1FC^V*0R`\R8IVD<8T/RF/1[I`EZL)5B0Z?'#%7D,4=$'HM^
MCVR.KK"ATV.)*O)8(2*/=;]']A%*@PV/>;0'F+KZO&"ITC>E,(9QLM^K/]O2
M]Q^(YH1H>>E9ETQ#LA5B0T(1(BH1EA+%B*AA(E&*B&QE$N6(R%8AT0H1V2HE
MJA"1K5JB!E%/Z0*KA)6>WYO_R@J;_QK95R)W;->;^UIUZGQL5#!/V]U$7$B$
M:$N?SNZ&/ANW$0K`6L<,VY26J*(>C1$Y_2>H,L=3;SQE*W.*"F<`&:HH@!R1
M,X`"53J`8#!AJ^T*!4[_):K(?X7(Z;]&%7;`:,KZMD'%L0#LE8-?IO*A>=YE
MB"\O60WJ7H80<HR-!:KHHB"4*$)$,W<I48R(;"42I8C(5B91CHAL%1*M$)&M
M4J(*$=FJ)6H0]:PHZO[R@@5?7W=:"[Y&UF6(-V"S>>YKU:FC@U'1)A=B0T*1
M1$M$M&'&B*AA(E$J48:(;.6(R%8AT4JB$A'9JA"1K5JBQD+V1%-7?!=D3-\(
M6AG3B%43[#0V]XWJ1#5A5,ZU)C2V[`*#KS<1>NRN-ST%1AL7'C!B;.@,(ND/
M0M0<QKPSB`P]TJJ;(W(&4?0'(<J0<X(HT2,%42%R!E'W!\'VOP9M'>L):U0&
M<+R\8%0>Y/81Q""[!.$?$<Q1!0O%\5/!`E4TQT*#[!*$WXE%V/#885F7(*BB
M61TC(H])OT<VS5)LZ/28H8H\YHC(8]'OD14]*VSH]%BBBCQ6B,ACW>^1%3T-
M-CSFT1Y)_+*7'R3.^A->]2$].^,:Q)8]%NL<5>YE#U54[H<&L36.[8,1-CPV
MJ<P`,]?5-+-C;$@>DWZ/[-">8D.GQPQ5Y#%'1!Z+/H_#`3LWKK"ATV.)*O)8
M(2*/=;]'MF@WV/"81WN`J0O.\S=0-5[X2-*H>R(UJA,?^Z.*GCF4*$)$)[^E
M1#$BLI5(E"(B6YE$.2*R54BT0D2V2HDJ1&2KEJA!)$^DJKJTTO-[\U]?0W:/
M/0?#\-WD[B`9#MC6.S>J$P=55'5OB66-:U36GC,<L'TV0EO'5D>S).@'@KC:
M8P\V=`:1]`?!BLT4;3F#R%!%0>2(G$$4_4&PO7"%MIQ!E*BB("I$SB#J_B#8
M]MB@K6-!V&L)'+2<@_6\JE?]?3-?8S2RUI@6.<\^1D4586C,#PE%B&@N+R6*
M$5'#1*(4$=G*),H1D:U"HA4BLE5*5"$B6[5$#:*>-89?<W;6&/=GRX&\\31H
M1"\]F$NTD"B4*))H*5$L42)1*E$F42Y1(=%*HE*B2J):HL9"]FR"I=F:32=R
MH>2LB-`(S@.X2LX#@182A1)%$BTEBB5*)$HM9#\SOS<[\<SR?DQ53-`-G>][
MS0DY5PK=T/JBH?RVFK$%*NS2B,PC6A)R>(S)5E?%MN"$5&@^)?.`[/Y35T;=
MTUQG*I__C3^UW?.AI)'5K0(M3$/XQE__-ZQ"$N##1`9U+"\EBJEA_S>L$A*@
MY=0R8W>3NE'H=M.)8:8O(*SCD[F3H'$PAR]FJ%Y37EW%N%:=^(:5L=7]AI5$
M2XEBB1*)4H,@5#Z`AK#17]`S![F]Z!AD?9-I.."%I5&I3<G16:3"I(8211(M
M"3G,QZ1"\XE$J86L8:2.LI=TEI*SSM)(3>BV&^2WB`Y^3OZI?;^*G2I#5.D_
M'PF\<<"_\Q"AI'OF$Y]0+E%EGS)9]1OWJUA0":K,'^M,O0G_4DV*DF-!V8FY
MK*A5=2I/C$:J,.LDAIV.YZ;AJ5%L;%$A'V)#\W%3,+CC[TN)4`(;=AM!3Q9:
MVPY5C+8H@@21^<!M!-_#L+_ZDJ+B6`!VC_,ZU;VB#F5!:A";"F+=,(6?<]0M
MT!8=?$*#8!BI#63$%Z0(FQP;7[KN1)73?4PJ6E=TW,;])&#S),4FQ]S;G:V*
MFN[V]5N[O/IXFX]ZC:Q1/Q2?7IF&IT:]L45C+L2&>LS=33TVY"(4'!MR)@FM
M9>>8;U64!(.,_[L[-KK24_[M+/"RZ<20E[42E*`J`S#1,,0Y(<>S+5!%MTJA
M1!$B,K\DY#`?HXK,)Q*EB&1!.51%QO]_?"HK;+O4B%U:L3O>^<']R8,8JNRI
MS$9DB"J],PU'X_&8719%*#DV=<V@U:&[3X<QVG(&E:#*[.'PM[P!ZX,4)<>"
MLD>R*GU<^3KOW@9>?RL2II$UPEOD&((+8PO&&$Z-4*((47>$GV,^QH9D/I$H
M1=09X?K]O/I]GJ_KCQ_K^?KE97?UN/VIWKT+2^*73RW6+P:^#T8S5>7#<[#?
M+(+I3)W.Y6_@9<)?#TY9BWMXR?!A3^/<GS5]^J_!["L\A'1P'T!,?7P(;S'N
MX_`,?8]P/YXUAYL>'M!DUO3Y77C^3+U:H2^BR>Q>%R3,%M3OLWGO;Q;PFQ`.
M#-(:5*+PFT-YPZQ!N3Y3-:=L`U7[3)6>\C=0J4.B^OQ`70J_Z6L#1?I,5:#2
M6CZ=U7U)AY?00-\<7H_$8FZFD/:^7RP\;Z;>M"*=P&M49NI-*?(W\!J4F7K3
MB?P-O,8$`NC[S?UT=M\;P'PZ4V_^D;86,+3['A)>"@1Q];5(IS/ULAYI*IO.
MU"M[X!>W;;_`FZW?'WZLBX>/'YNWW=7+^CO,OL'A?3@?^MW8^G_VYCMGW[9[
M>+?UX>MGS_`.\S5\%6R@7GWX?;O=X_\H!^U;T;_\6P````#__P,`4$L#!!0`
M!@`(````(0#])R[S6P,``"(+```9````>&PO=V]R:W-H965T<R]S:&5E=#$Q
M+GAM;)26R6[;,!"&[P7Z#@+OL43).RP'3H.T!5J@*+J<:8FRB$BB0-)Q\O:=
M(1W56AP[%]L:#_^/LW#$U>US67A/7&DAJYC044`\7B4R%=4N)K]_/=S,B:<-
MJU)6R(K'Y(5K<KO^^&%UD.I1YYP;#Q0J'9/<F'KI^SK)><GT2-:\@G\RJ4IF
MX%'M?%TKSE*[J"S\,`BF?LE$19S"4EVC(;-,)/Q>)ON25\:)*%XP`_O7N:CU
MJUJ97"-7,O6XKV\26=8@L16%,"]6E'AELORZJZ1BVP+B?J9CEKQJVX>>?"D2
M);7,S`CD?+?1?LP+?^&#TGJ5"H@`T^XIGL5D0Y=W=$;\]<HFZ(_@!WWRV].Y
M/'Q6(OTF*@[9ACIA!;92/J+KUQ1-L-COK7ZP%?BAO)1G;%^8G_+PA8M=;J#<
M$X@(`UNF+_=<)Y!1D!F%$U1*9`$;@$^O%-@:D!'V;+\/(C5Y3":C<3B9S2FX
M>UNNS8-`2>(E>VUD^=<YT:.4$PF/(O!]%(FFH\DLB*X0\=V&;'SWS+#U2LF#
M!TT#2%TS;$&Z!.'A@"`2]-V@<TRFQ(.]:JC"TSH*IBO_"3*7''WNG`]\-CZT
M\?`!VI"!=CT9G9&,J<6MW#G#*28<QD3OP:!S3$+X:G;?C]`YG?K\ST$KPO%[
MT.ALT4V(1\NBM9G9<)301=<G$YW;*&>9G:8S"N;#*"C_*0J/0AC9OK_0/;BP
MC766J(U=#&-G`U@Z&\'.W^Y97->F.DN;2H-A*@[PD^-AS_T43MTE*JYK4YVE
M0SUS-*#DI]2W`T3G-LI9J#TMK8:D,/A.A:\.QRYL0XZF3D!G#B&%$O?`='(Y
MCW9A!XQ:,>F`H^'ZT<Z4P8BC>813^D+?V)4=LALZ'?+X#!G'1*=UH@5T_-O5
MI&ZZP`AJYL#1U,%.SF`[0P<#GM#1['*\_0%$G:D#/C/L\'78C7<ZOJ+"N*Z3
M9V?J<,],/FCS%O=">OM#R`K$I#W\Z)GA!Y>,%LV>H`7TQ05L?PI9I5X;=X>?
MNY&X-W;)U8Y_XD6AO43N\;81PCNXL38WH4V(O=.U1\N-NR'YS3]P0ZG9CG]G
M:B<J[14\`\W`]HIR=QSW8&1M+PI;:>!N8G_F<!?E\!X.L,"9E.;U`<A^<[M=
M_P,``/__`P!02P,$%``&``@````A`*.7MZB+$```'U<``!D```!X;"]W;W)K
M<VAE971S+W-H965T,3`N>&ULK)Q=<QJY$H;O3]7Y#R[?'QMF`#-4DJT89OC^
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MN_WZV[-H]U_YPOJ!;*?_`?,OVX?][K#[?KP1YFZ5H]CFZ#:Z%9:^?'K<BA;(
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MSIDASE/OR`]4;7!3+A8+I;),:T_'YD6/IO4&5I3/K#>@*,L/5*\U$#S5!A1E
M^4$7S9_9N0%%67ZXL%J*<G#YJ),C1$7*&G=G1CF@D2<_4'/]4;Y5$U<Z#];6
MQ_673_O=[RMQ<1&Q/KRMY:4J7Y'F:`94T<[FQ/>F1#&-22M?I9G/UZ*\F.T.
M8A[_]24H19]N?XFY]T%K[E&3=Q554LC949JM<1!SD'!0YZ#!09.#%@=M#CH<
M=#GH<=#G8,#!D(,1!V,.)AQ,.9AQ,.=@P<&2@Y4%;D6:9+DB!M>_D2O2C,P5
MZN5[`E;RL,0@!16I<1!SD'!0YZ#!09.#%@=M#CH<=#GH<=#G8,#!D(,1!V,.
M)AQ,.9AQ,.=@P<&2@Y4%G,00,^>_D1C2S.=K.0][9A$M$C-N)BJQ;,DD6;H`
MB8$D0.I`&D":0%I`VD`Z0+I`>D#Z0`9`AD!&0,9`)D"F0&9`YD`60)9`5C9Q
MLDATJ9-%IQ?A=,61ZC19J)/O%2G:F1'<Y5AN9"(J5@,2`TF`U($T@#2!M("T
M@72`=('T@/2!#(`,@8R`C(%,@$R!S(#,@2R`+(&L;.+DAE@D79`;4NWFAB)%
M\2>;-8([OOS(1%EN`(F!)$#J0!I`FD!:0-I`.D"Z0'I`^D`&0(9`1D#&0"9`
MID!F0.9`%D"60%8V<7)#K#J=W%!+V!NY5?%/(;*@FR:*%,W:I`JD!B0&D@"I
M`VD`:0)I`6D#Z0#I`ND!Z0,9`!D"&0$9`YD`F0*9`9D#60!9`EG9Q,D)L75U
M<L*?"%+M)H(B83Y;I%:!U(#$0!(@=2`-($T@+2!M(!T@72`]('T@`R!#(",@
M8R`3(%,@,R!S(`L@2R`KFSB)($]J<7^;3@['I^W#G_<[<4$0&YX3"1**?:S:
MW4HC;GXH$I9-?F3$7&'R);;ZJ"E127AK788"=XD29R*Z#"5`ZD`:0)I`6D#:
M0#I`ND!ZBEBM[V?$-`Q:/\@,&5%P%[JM'V8B:OT(R!C(!,@4R`S(',@"R!+(
M2A'5>B?7Q*&DDVLG<DH<^U!22;6;5(H4TR/K-/&J&3$1@[#6E*@D_EA)57##
M&F<B"FNBR)VIK9X18PAJ:V2&C"BX*[JU-3,1U=;*;!-I`^EDI6S3=Z[I;B8B
M0SU%K+#U,V(,04,&F2$C"NY8V(:9B&H;*6*%;9P18PAJFV2&C`C"-LU$5-LL
MLTUD#F21E;)-L[`M,Q$96BFBPN:DL3PJ=_+86E"=/V>F5MS\ULCJJ2JBFD9B
MDB178T0)%JPC:IB"=FS8>4'3J*C&%MIJ(^I@P2ZB'A;L(QI@P2&B$18<(YJ8
M@IYF3XV*FCU#6W-$"RRX1+1R"KH))@\8[8NR?Z*4MU_83*E129PE6'->V9TJ
MJEH5BEUEIH*163NM8C-:3"HY?__ZDI=WN=S:$E*(->G[M=5)Y?6I02K7%JNQ
MJ54EVU9PQX[=6Z=ML95)FU2%;-1U#+(;Q)SHDNK=P/1(X3:&.=`GE=T8Z*S!
M:17S:4@JY5,Q5V:"$0F\+HU)Y75I0BK7%JMQJE7^OIJ=ML5"-2>5Z:N%09Z^
M6I+JO;BL2."VQ=3O#F-Y''S!,%:GQ^)XEZ:;>WE35(SLDMBI9T,F*)OJU")(
MJ\1FS*@@,VI&1>9C1`FBND$>\PVC(O--1"U$;40=1%U$/41]@SRN#HR*7!TB
M&B$:&^0Q/S$J,C]%-$,T1[1`M$2T<I";@O(P^8(4U&?/=@HJ5+#'>%#F)X/R
M#KQ(U(^N))F*(A-303T[%B*>W0DIWAMRZ1BHD\IV$\9`@U3F_*JID7_>:9F"
MGIYOD\K,.QU$74+O-KE'"F^3^Z3R-GE@5!3S(2'M0#DLL57]B!1>!\:D\CHP
M(96)^50C?\QGIJ`GYG-2F9@O$"T)O=OD%2G>:[([K$23+QE64LZ6^@JQF9V=
M=%3S2O71S)ZIJ(MC4Y!0@JAND"?"#:,B6TU$+41M1!U$740]1'V#/*X.C(I<
M'2(:(1H;Y#$_,2HR/T4T0S1'M$"T1+1RD)N"\KC_@IE=W1UP%A<*L9F='3=5
MY:_]SIC9,Q5%)J:">L@5RP6VY4Y(\=Z0TS-[9MK3-0VR9::!ID8%L8^W%D]L
MJFM10=N)(,=VP&U2&?,=1%U"JLEW49%5UB.!71E<I?JD$L,Z<QQ4`Z.BD`\)
MO1OR$2F\#HQ)Y75@8E3DP%0C%G*VU)]10=L)"/F<5";D"T1+0JK)Y2!B/;<B
M@5V9'4QW4`G5)8-*RMF\KE#)KN[$<DFI/IK7,Q4%.,YK%*F?D`5AF:580@IQ
M1O5^\M1)Y=TR-(R*'&AJ5+`+!F46]!85M)V`'FZ3RMQ$ZB#J$E)-SI<+!99/
M/5+8M=E=G,XC?5+9GH-J8%34Y"$A[4`N5V3-'9'"Z\"85%X')D9%#DPU8C%G
ML^F,"MI.0,SGI#(Q7R!:$E)-O@OYF<F*!'9E=C#=425O/EUPJ5+WJIQ+E4+L
M4@7'64KUT28D4U&`8_E#7GF-4Y-(,5<JL/U-0@I[6-OMU9>JS+1G[#7(EIG8
MFAJQ>1,.JK1YVPGHX3::[R#J$E)-+A2B@$TD/5+8M4&3^Z3R7BH&1D4Q'Q+2
MUZIR@5]S1Z3P.C`FE=>!B5&1`U.-W)A'[&QE1@5M)R#F<U*9+ET@6A+232Z6
M^(^O5J2P:[-C[@XK>9_-'E;_[#:$NEOGC#9]2\_V(HC8D*C*G[++0>.=SFI&
M18&/">GY-,BQ74]"@O<F%SW8SJF_0;;,?-?4R)U.(^9$BPK:3D#'MTEES'<0
M=4V-\FR\'+"Z>E3$KLON=GT!.Z?!`[)E/!JZU8N%N'LP/Z(BWNK'I/+V]\2H
MJ+^GIGHS*P81VV?,J*#M!,1[3BK3N@6BI:E1QCLLL@7#BHK8==GQ=H>9O`]H
M#[,/;L:HVX;.>%*H$&0'N]5\ADQ,;`_2'J^1RAS'Q8@20L9\W2"/^0:IC/DF
MHA8A8[Z-J$/(V.HBZA$RMOH&>5P=D,J8'R(:$3+FQP9YS$](9<Q/$<T(&?-S
M1`M"QM82T8I0:LO)-_EDD)-O_VA:3ZVX6Q.-G'N"^1)?1&E5*(YJW]\_U$CE
M7G79.(M)I2]X05CDS[PD)+&O-3`0ZJ3R.M4@E=>IIE:QZSZ;$UMDR_8+IJ,V
MJ4Q?=PAYG>B22D=&;"D*;.71(XGM`42F3RIO9`:D\CHU))5RJE0."^Q"-2*%
MUZ<QJ;P^34CE]6FJ5:RW6*+-R);M%_36G%2FMQ:$O$XL2:4"4RSF"VQIOB*%
M[8#=6>X(%Y=0[PB?[-[>^\V=]?NH0)IA0UPA^TJC50)YQ[,NJ)[AE8^6Q530
MH(20F0#K!GG,-TAE;#41M0@9\VU$'4+&5A=1CY"QU3?(X^J`5,;\$-&(D#$_
M-LAC?D(J8WZ*:$;(F)\C6A`RMI:(5H126VX>7G9_6CX[RO--H:+U,T^MLE`-
M48PH051'U$#41-1"U$;40=1%U$/41S1`-$0T0C1&-$$T131#-$>T0+1$M'*0
MFR-B$G?F*O_J5RQ[(4<4<A\MX<>T55U0J&C?4$,4(TH0U1$U$#41M1"U$740
M=1'U$/41#1`-$8T0C1%-$$T1S1#-$2T0+1&M'.2FC;B@.FEC+6(_R"!9DEW5
M%+*?.I$/E`N5A6J(8D0)HCJB!J(FHA:B-J(.HBZB'J(^H@&B(:(1HC&B":(I
MHAFB.:(%HB6BE8/<=)'W^,[?8\MW`_`<T7<)S<%`5:O$`9694D`5HRIQD.NG
M6-\Y?LJT#HHWPNP'62T+LJQ6R-F.!1$[U:_*5PZ(@A]MQ[1*C`IKT\96R3'9
M>G<9FY!"F+/LF)V)&PQY''U!IZG3:S%G4'?<!_I`6_S)J@LBV)%JE3C^RE3V
MVEJ=E9`MT]NQ1NR@CRW=$RIH'P;9>P>WS?(,[H(VJR,[I\WZ%,]>CX<Y$^*T
M-=5`J[Q;J!JIS+%S3$AO+,-"R$PGI#BOCR\[_`KP\$NCT.[C,,</DTDEFNWK
M8V7>&M$Q%52'R85BGO\T+2&%W;]V^CC]&_XKAR^I%7>T:Q3:W1[<L1N)55+Y
MNYU45K=KY&R30SA8IX)VU[^;ZO)@_X)43^6LS;@;U:H/=J.D,E-%C"@AA!L;
M&67']72:+LE75%V=_X!&:H6U2.UWG%]MA3EVE%W5!<4#4+YD)I4(DI7R?,XF
M%=U\QH.BA"3G);A<C=L3F+4P2T-SWMF#O!ZQZYE&]MF#0783V814(Y59^L>(
M$D(G>ENN!>TF^2_%\O8P=UVO)F5ZT.MYPAP[$JSJ@O86!5&,*$%41]1`U$34
M0M1&U$'41=1#U$<T0#1$-$(T1C1!-$4T0S1'M$"T1+1RD#O5R[6@G39F+7?A
MNYW$[P8@HQ1R-KUAC@WNJB[H9%16D%9),:H21'5$#41-1"U$;40=1%U$/41]
M1`-$0T0C1&-$$T131#-$<T0+1$M$\G6+LK=5IZF,4J]/5*\->]GL?VRJF^?G
MP]7#[J=\-6)8$C_6RK!Z;^-]$%;D]EET,GQ3$-^DEW;^32B^$?E\HDQ8I-=`
MLC*KJ"*?,\,BXL617].IE!6X%R^43)?0G`?"JU-VPLI7$1&LX%XT\&3[1"-.
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M;OB_[W9'^H^L('NU[9?_"P```/__`P!02P,$%``&``@````A`&1^@G9;$```
M%U\``!@```!X;"]W;W)K<VAE971S+W-H965T.2YX;6RLW-MRVS@2!N#[K=IW
M</E^;),ZV:HD4Y%X/I.UAVM%EF-5;,LE*<G,VV^#1!,$?HJVLKD99SXV`0A-
M@"1$\<.??ST_7?S8[`_;W<O'2^OJYO)B\[+>W6]?OGZ\_/>_O#]N+R\.Q]7+
M_>II][+Y>/GWYG#YYZ=__N/#S]W^V^%QLSE>4`DOAX^7C\?CZ_SZ^K!^W#RO
M#E>[U\T+;7G8[9]71_K?_=?KP^M^L[JO=WI^NK9O;J;7SZOMRV53PGS_GC)V
M#P_;]<;9K;\_;UZ.32'[S=/J2.T_/&Y?#US:\_H]Q3VO]M^^O_ZQWCV_4A%?
MMD_;X]]UH9<7S^MY^/5EMU]]>:+/_9<U7JVY[/I_H/CG[7J_.^P>CE=4W'73
M4/S,=]=WUU32IP_W6_H$HMLO]IN'CY>?K7DUGEU>?_I0=]!_MIN?A\Z_+PZ/
MNY_^?GN?;%\VU-N4)Y&!+[O=-Q$:W@NBG:]A;Z_.0+&_N-\\K+X_':O=SV"S
M_?IXI'1/Z!.)#S:__]O9'-;4HU3,E3T1):UW3]0`^N_%\U8<&M0CJ[_JOS^W
M]\='^M?H:F;=W(UF5,J7S>'H;461EQ?K[X?C[OF_,D@6U11BRT+HKRQD-+V:
MS&Y&%M4YM.-([DA_N?:;=^TXECO27][1NAK;D]GM6U52@^H/3'_/:^M4[CAK
M=[3>UU8::G6-]/?,MM[)/>GO>6VUZ#AJTDJ)XTK?UUJ+DRG^P;N^LV\MSJ?X
MQYDMYHQ:G93:5_;MQ)I,WSB*Q/'>?-JSDVIQ5L4_SOVT="0TU:I#XIW'O<7'
MA/@'5SO\::^;@5O/`\[JN/KT8;_[>4&3*V7X\+H24[4U%\7Q#-",UW9..#4E
MT%P@2ODLBOEX2;U`H_U`\]B/3_;X]L/U#YI[UC)F@3&6'K'D"#'1B&(=$UP3
M/!-\$P(30A,B$V(3$A-2$S(3<A,*$TH3J@Y<4WK:'-%0^ATY$L6('''O+A@Z
M23,2PA&\BV.":X)G@F]"8$)H0F1";$)B0FI"9D)N0F%":4+5`2TA-#_]CH2(
M8CY>VO1G8-3(()K7VJ"ID:4VI$T3B`OB@?@@`4@($H'$(`E("I*!Y"`%2`E2
M=47+&G6AEK7^BQR>T41TG1SNU(64<3N`EB`.B`OB@?@@`4@($H'$(`E("I*!
MY"`%2`E2=47K>#JOGM'Q(EKO>"GTIQT"]OC.&`1M$.?+`7%!/!`?)``)02*0
M&"0!24$RD!RD`"E!JJYHN:!3]!FY$-%Z+J1T!@&(`^*">"`^2``2@D0@,4@"
MDH)D(#E(`5*"5%W1.IZN\K2.%Q=:4[I9HDR=>:TE2M*3(H7J5@-D<F,,D#:H
M'2`@+H@'XH,$("%(!!*#)"`I2`:2@Q0@)4C5%2U/=`VLY6GX+"&B]5Q(Z0P0
M$`?$!?%`?)``)`2)0&*0!"0%R4!RD`*D!*FZHG4\W::>T?$B6N]X*?H@,.\P
MVJ!V$("X(!Z(#Q*`A"`12`R2@*0@&4@.4H"4(%57M%R(%8`SDE&'Z]E@ZHP#
M)`?)1?*0?*0`*42*D&*D!"E%RI!RI`*I1*HTTG,A;@OQ%KT^<PQ/3E9S0TDW
M&'RT+YAN6UHB.4@NDH?D(P5((5*$%",E2"E2AI0C%4@E4J61GA9Q<]A-RQNY
M:.XEM5PTI+*S%(MF-*LI<4!<$`_$!PE`0I`()`9)0%*0#"0'*4!*D*HK>M>+
M6[QNU__JHI6\553]O1!+C^*\TIVV&J+_MA=7UM2XN')X/YHWVRC;-LX^KHKB
M`>DA^4@!4H@4(<5("5**E"'E2`52B51)JKM93Z2X9<1$UE/;\7&[_K;846_2
M+-8SMD:TRBC7'N6-9S>-W7O1.FHI5H;KL:42U)-&N1]5V:;1FD(:VRB51B!?
M5FA;[50;((5($5*,E""E2!E2CE0@E4B5I)XTBKO-_S^-\IZUF\:&E"S%8OW;
M66R"IC?-0O2--=9OA5Q9"@6H!+;[,/D8%2"%2)$DU>RXE>YA9<PAB2JI7C^_
ML49ZLU,5P&W,D'*D`JE$JB3UY%?<U&)^S[YQ%=^2B,E5=<Q"DI)E*P-=Y7!)
M=+[LC%.COUP5Q?WE(?E(`5*(%"'%2`E2BI0AY4@%4HE42>K)H[CIQ3R>.]W*
M6V>5LX75D))E*]W\&`>\(X.FW=G6GMCZ4>^J*)5%LS[_/?4%JB35*GMB'#6A
MBN+ZHK9TEK@551*<31)5DHJ"SY>J*"X]:TMGR4$*M5NW<./#E"J*BZJZ1>EG
M8W%KWCT\>LZZ]%UJ>]J5=_(JZPOQ!2(-<''1W`Y+VS9FWR5'Z8,7#@Y9EAXU
M,0\.&26N!GY\&D^F(R/"X]KH!-VV"5+E<Y1>F]&FH#_*J#'DJ*9-D[M;ZVZF
M-SOBD,%&Q1PUV*BD/\IH5,I13:-&L]&-\2U2QA&#;<HYRFY/G86B;@\;#2@Y
M2F:*GK2PC9%><<BI%NA'JUB\..-HE6L=W:-54N?`L"=PL#9!;US]<Q`/,M=J
MA$ZIXKB\M6;&P/1$P-#QR"4.!`6R$O610KU:ZV9FC8P/%`U7'+=E#E2<M$'\
M>5.]XJEM&>G/AJO-H<0"I-3KN+VQIL:PJDY6HATY]GF+6W6X?M4B29_G)L9'
M7G+4X/!U5!1WILO4#!5K9AOSD,<!IP9*?<?C<]1@_8&*XOI#IJ9^FP:%T=$1
M1PPV(.:HP08D*HH;D$H:T^3>CA%[8DY8O&.W$;8YK>4<U9FPD,K^&HV/7?&.
MIVK4#S,Z"YXQ0=%]HGEQS*3U@O%4S5(&#4]0;1!WL2M%3E`63E`BH.U\/&&V
M)0X$!6T05QL:U4Y&M\;-=31<;]P6.5!OT@9QO:F4L;8^,S&^0\ZTNGL.I29%
M:KXMH**RMR)SN:@Z69%^!-'`.><($N'&1-40W1%P3RSMAB9J!=A!<I$\)!\I
M0`J1(J08*4%*D3*D'*E`*I$JC?1<B%7`[N7&+ZXYTLTO)$E29\U11KTQJ.5^
MVC%M7E2Y7&%GK0/)1PJ00J0(*49*D%*D#"E'*I!*I$I2/5;U1-+DW9/(,V^"
M:8$8TBBIF\:&WDBCW*\[W]JPYL@5JM5$#\E'"I!"I`@I1DJ04J0,*4<JD$JD
M2E)/&L5Z'8['<]/8K/K1P<+SXT(\+5RO,+(L6QDXY3@RZ/2:HPK@@CTD'RE`
M"I$B2>J#Q*T,-#M1)9U8<U0!W.P,*4<JD$JD2E)/?G_3FJ.-:XZ25%<M6QGH
M*H=+HO-GY[K(N*]S513WEX?D(P5((5*$%",E2"E2AI0C%4@E4B6I)X^_9<W1
MQC5'2=TL\JI@-S_&K9,C=WMCS5%%J2QRZ2Q^VX*!^@)5DHK"-4<5Q:5';>DL
M<2NJ)+@N3U1)*@K7'%44EYZUI;/D((7:K5NX,01*%<5%5=VB]+.Q6+_K3N/#
M:XYVL]RGS==R!5`[?<*:H]Q1?*7<&;QP<,BR]"CCOM[ELN3M.:VEF3]U\#B$
M3NVGJ_,Y2J_.:%30'V4T*N0H7C.XN[LSEPTBCAEL5<Q1@ZU*^J.,5J4<)5M%
M7Z5:QCUUQB&#C<HYJGL7_YYDE;RC;,%X9M,/R_35V(IC3C5!/V+%RMP91VRS
MD*<=L9(ZQP:N.]KO6`!TVB`>:*X4>5M/3TG?&O>XGH@8.B;?46\`]89ZO2-[
M-C974J/ABN.VS('6)6T0?^!4KYA^/GIK'(/9<+TY%%F`E$8ED_&M>7U>G:Q%
M.WA&YRT]UN'Z';TD;>G1_,A+#AH<PHZ*XMYTF9K1,IF:7UQX''!JJ#0KCQPU
M6'^@HKC^D*FI?S:>VL9R5\01@PV(.6JP`8F*X@:D3#Q=V,9<D7'`8/TY1W6F
M*Z22259&WQ*8WXAPQ*G:](-++$^]?V8:-:M9W9F)J3-#V%.C34L9-'Q3VP9Q
MS[I2>&::FC_@\$3`P,34EC@0%+1!7&VH5SL:3V;&_!`-UQNW10[4F[1!7&^J
MUVO-[HSO8;+A:G,HL0`I]3KH^S3S6Z;J9"7Z@4/#Y)P#1X0;LY*DSMK'",A!
M<I$\)!\I0`J1(J08*4%*D3*D'*E`*I$JC?1<B$6],P:Q7`-4MT&+D:3ZM0'-
MLV](#I*+Y"'Y2`%2B!0AQ4@)4HJ4(>5(!5*)5&FDYX*FW7-R(<*-<2&I.RZ`
MG!&0B^0A^4@!4H@4(<5("5**E"'E2`52B51II.>B;[W/GEP1G_GSJ1&N^3'1
M6E%[!K*GQJE_J:)XEG>07"0/R4<*D$*D""E&2I!2I`PI1RJ02J1*(SUSYDK>
M\"W^"!?LF+JC2$8I<C#*1?*0?*0`*42*D&*D!"E%RI!RI`*I1*HTTG-AKL:]
MD0M<=AM)TH>*<7&S5%%JJ+0[,KD8Y2'Y2`%2B!0AQ4@)4HJ4(>5(!5*)5&FD
MIT<L:9QQ\F]60+0K>$EJ7"Q'0`Z2B^0A^4@!4H@4(<5("5**E"'E2`52B51I
MI.="+(1T<R&^\!W=BO<@G7W&:=94M#Q)TH>1<6NR'+51/&8<)!?)0_*1`J00
M*4**D1*D%"E#RI$*I!*ITDA+G7C*0TO=\"Q7A^O7;4R=883D(+E('I*/%""%
M2!%2C)0@I4@94HY4()5(E49Z+LQ%"3&,?NFZ;8SK%4SZ*#*>$UNJJ'84(;E(
M'I*/%""%2!%2C)0@I4@94HY4()5(E49ZYLY;%1CCJ@!3=Q3AJ@!&N4@>DH\4
M((5($5*,E""E2!E2CE0@E4B51GHNS%6!7S\9C7'%@$D?1L87-4L5I8:1+$L]
M7N9BE(?D(P5((5*$%",E2"E2AI0C%4@E4J61GCIQ<]^]CGCC9"37`CH+.F-8
M'E@B.4@NDH?D(P5((5*$%",E2"E2AI0C%4@E4J61G@MS$>&-7.!*P5A29W$-
MR4%RD3PD'RE`"I$BI!@I04J1,J0<J4`JD2J-]%S0;'/.N!#AQD6:I.[I!<@9
M`[E('I*/%""%2!%2C)0@I4@94HY4()5(E49Z+LY;%J`WTD(NVKO[[@J:\>7=
MDG=4YPL'R47RD'RD`"E$BI!BI`0I1<J0<J0"J402[_FM>[7NG"8]S7M[F_=U
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M].U#[TB9+^A=$#W[T!;Q_H^^+53:B7THI_10`.Y#[T.@??JVT,__:4N=T^MV
MM-)KR5]77S?I:O]U^W*X>-H\T!1Y4S\/OF]>;-[\SW'W6K]2Y,ON2"\DK__Y
M2"^@W]#KAND5UY<7#[O=D?^'&G7=OM+^T_\$````__\#`%!+`P04``8`"```
M`"$`I'!088P#```;"P``&````'AL+W=O<FMS:&5E=',O<VAE970U+GAM;(Q6
M78_:.A!]KW3_0Y1W2)P00A!0-0E[;Z56JJ[NQ[-)#%B;Q)%MEMU_WW%,P#;M
MLB]`<LX<YLSX8U:?7]O&>R%<4-:M?30-?8]T%:MI=UC[__[S-%GXGI"XJW'#
M.K+VWXCP/V_^^+0Z,_XLCH1(#Q0ZL?:/4O;+(!#5D;183%E/.D#VC+=8PB,_
M!*+G!-=#4-L$41C.@Q;3SM<*2_X1#;;?TXJ4K#JUI)-:A),&2\A?'&DO1K6V
M^HA<B_GSJ9]4K.U!8D<;*M\&4=]KJ^770\<XWC7@^Q7-<#5J#P]W\BVM.!-L
M+Z<@%^A$[SUG01:`TF954W"@RNYQLE_[7]!RF_G!9C74YS]*SL+X[8DC.__)
M:?V-=@2*#6U2#=@Q]JRH7VOU"H*#N^BGH0$_N%>3/3XU\F]V_HO0PU%"MQ,P
MI'PMZ[>2B`H*"C+3*%%*%6L@`?CT6JI6!A0$OP[?9UK+X]J/Y],D#6,$=&]'
MA'RB2M+WJI.0K/U?D]!%2HM$%Q&(N(B@:!HM$I3,'ZL$.J/!8(DEWJPX.WNP
M:.`_18_5$D1+4!Z=Z3RN7G]G%3PJD2]*9=`"%P+:\[+)DE7P`B6M+I1<4^:^
M=Z6D<YM2C!150"5;CB]N,<@.V8X,U3UP=+4%Q7)MQ=#V7S=L=*&";!>1DV+^
M"XJ=47'/2%.;4MY3(INQO6<8(I;1V#;ZOD%%7OL@?NU!YAK4E,70PPE*%@Y>
MF#@*L]A.O#3A29HBQ_K6PE%X@RU3,]N46I2/NZ>"UGYJFKO)#^LIUQ3(X>K?
MM?>043YD;-]C6#9AOYF+]/W>*;+3NX5=_%Q3$MV[.`XS&R\T'@\X7"`V6EK1
M*#$6W%"\K1D]0=DMW/($&_SCGA39\>3DG&N*SCEU5EMA@I.94X[21&-'=VN"
MR-@%EAE83*:9CZU#%62;0FZM<\VYN++[4)@8FME@:8*1>QB:X.PW_5$3B7/>
M/]Y:*LBUY/QYKCGCXHLBI^"%QK5E-'?V76E%H^3NW#"C9[=@JUN9;>W][:3(
MKB7G%,XUYW(6SA;(N=(*$X>;W'%<FO`DBV*GES"PJ!0N\O-;/;4I/8SHN[HE
M_$`*TC3"J]A)#1H1;.+K6ST#Y6@)-RA<A,[[$F:CX7UP!6`VZ?&!?,?\0#OA
M-60/DN$TA2W.]72C'R3KA_MPQR1,)<//(PRA!.[F<`KD/6-R?%`W\'6LW?P$
M``#__P,`4$L#!!0`!@`(````(0#\,`O[W`8``+<>```8````>&PO=V]R:W-H
M965T<R]S:&5E=#8N>&ULG%E=C^(V%'VOU/\0Y1V([7R.AEEMLMJV4BM553^>
M,R%`M(2@)+.S^^]KYYK8]Q(@[,O,,#ZY')_[<0Q^_O"M/CA?R[:KFN/:94O/
M=<ICT6RJXV[M_O/WYT7L.EV?'S?YH3F6:_=[V;D?7G[^Z?F]:;]T^[+L'1GA
MV*W=?=^?GE:KKMB7==XMFU-YE"O;IJWS7KYL=ZONU);Y9GBH/JRXYX6K.J^.
M+D1X:N?$:+;;JB@_-<5;71Y["-*6A[R7_+M]=>K.T>IB3K@Z;[^\G19%4Y]D
MB-?J4/7?AZ"N4Q=/O^V.39N_'N2^OS$_+\ZQAQ<7X>NJ:)NNV?9+&6X%1"_W
MG*R2E8ST\KRIY`Z4[$Y;;M?N1_:4^;Z[>GD>!/JW*M\[ZV^GVS?OO[35YO?J
M6$JU99Y4!EZ;YHN"_K91_Y(/KRZ>_CQDX,_6V93;_.W0_]6\_UI6NWTOTQW(
M':F-/6V^?RJ[0BHJPRQYH"(5S4$2D#^=NE*E(17)OPV_WZM-OU^[(EP&D2>8
MA#NO9==_KE1(URG>NKZI_P,0TZ$@"-=!A&2OU_F2QP$+POM15L!HV."GO,]?
MGMOFW9%5(]^S.^6J!MF3C'S>&?`8]WIMJW*/*LA'%66()7?1R?Q\?6&>>%Y]
ME9H6&I,")G0=@\&([(Q0J9#T1HYRYY2CD#F<5O],23V$*?$0OU\Z`<&([!(1
M12,$<93:V1QO<U/@M1O94GC^&'>0-`6,_#G*1>AGMQ"(F_\(-P5>NW+CX_LR
M+R#<`!,/B5Y$$3.:#-PSM,X\LXQHR=*W)5.EYU]MJG-:U4-4.B),"IA;TMU"
M((ZR7&V.M].JP%0ZLW=(*V`$](@@/9*A5?,HHB3+9CXE!::48I)-P`2Z;4-.
MUC-[/8JN95-YG35(;BNEP)160F@!!I3R0U*"F;TJDBM2)8]P4F#"B7F$$V"`
MTR+D-'UH.>)L?!HED,G9-5^J`4UYF<A051JDB7'&QW>&AD3KUAS$O(@7W$XA
M@VF-!@5]WU2#H+8XNZAWNF[VA9FI.3R[N!A,;<R,I"K5(&`6B)!D.L/K86QF
M#&:FAO!\9C"R,3,Z^!F`@)D0,5G/]/KT>,/D'AK\['+RQZ:O=)T!!NI,,-*R
MF0XQAYJ:P)9N\X:_.G/)'I4#R9@3(Y,AU:!I$KH=9L]_]I`!#&C:JZ9RM(;V
MD`^HQ)F.`>GWV;7S!E-3V1+P3K/"#,>%=Y%<>]`O1.1'%_E%"![[H4'@RB-N
MH-)[_\C&)FR!$3=*-0CT6;`X-A1T<B'*&2"2:T.%N,-,CE,V02BD#$!`@7E)
M3&HT0P#N\=`4"=*1/V05`YJ4'R>#+=4@+4\4",H-`T1LD<?<B%W,TX]/V(9E
ME-`B&J0Y<N:')H>09(0(8F&&).:HK&!VEW"%)N.%$RM-->C6>+D)P?QDF`?X
M*33-+S4V#B"MG>_3,TR&`3R*S`XQ-^(>,_-[Z2*,F^SH_`)(<PR2Q)IR.K]G
MHS&3_EJ+3#C)_5&C/C%?2$DZ(=6@,TT>DU[*-&"Z%K"8#_D(!XM`X]HZM6D1
M;1^)+JBAU?$XB$D1#YF9X0DOX=1+.'**,`FL([K.,$+PR#KA8Y+$2FX;'8?A
M+V.;$P+]0)-JT'3:-#N(,PW!_(B-W.$W81^<V@>W[8-[(4M(DV<(P8(@L6(@
M=JH3[`$S+\7#4V30"%)AJ0;I[F`^9XST>48@`8L2`\$\?\A,Q(29"&(5J09I
MGE).3OH\PP@1>&:KF"1QDYEB@JN@9A9FYD(S"P`!24G`H@`%J0$S"E)(S`^D
M7#U%4T[*+AU"K]VSE+90FB5$F<.2N,OMMA$3KF)YOM;0=A7&0G)RS'20.>2(
MI]PA-^$E]%25"@"-G]#)P,S&=3.XKAB>>,A*!C3-JXFLE0.S.+>RB"XZY.PF
M]]FIL6Z=N&;V")@![A$B42H`-)T_77\`T1L1_.I8)*8RDR68`F9)JBP5``(*
MG"6DTS.]#H60^*;%\*AYR%7$A*L(ZBH:=$ZR',;CJ4"+9]O.@C$+@+CY/^0I
MPU.D$'TS:*$0-0@X)HS3;YXS!%C(4X.1'W,D?G*[@_T)'_&ICVB0[F!;'9`/
MK?N6#6%B:M`_W!\^V`.J/)]45JI!^LL9(FV&5B/+@#`]-<`?IZ>>HKDUE:US
M"R#(K9_XM/Q\>YW%D=$?,R3&,:]UY>W@)4-S%M$,`03W&O[EAQ(=!-9Y:-UP
M`4.X/X3KM;IL=V56'@Z=4S1OZFZ0R2_8Q__"O64J[RV'2[[5N""O#4_YKOPC
M;W?5L7,.Y58^ZBTC:1\M7#S"B[XY#;=;KTTO+PR'/_?R@KB4MW'>4H*W3=.?
M7ZC[M/'*^>5_````__\#`%!+`P04``8`"````"$`Y8<K)R\1``"%:```&```
M`'AL+W=O<FMS:&5E=',O<VAE970W+GAM;*R=VVXCN1&&[P/D'0S=K^W6V8;M
M8*SF$0D0!)OD6B/+8V%LRY`T.[MOGV(WV63QIV6WLC>KG:^*[*YBD?WWT3=_
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MX,,]%L'#%;+KMLZ!R(',@<J!SH')@4W`!:6ERPT5_)^1&]>-RTV(ZCZ`F*QA
MEHC@$9K4.1`YD#E0.=`Y,#FP"6")H`G\9R3"=7,[&-+/D2KQ3C3S.Z=IEIW.
MI4L/$`%$`E%`-!`#Q*:$98EVF66IO$B'&>.\FV2$(.X]&7>%L@!2`Q%`)!`%
M1`,Q0&Q*6*"TN/8(U'GS0#VAGVZ(JW$^R)U3R$\-1`"10!00#<0`L2EAL=,2
MUR-VY\UC]R099"`U$`%$`E%`-!`#Q*:$!4H'PAZ!.F\>J">4R&209]E,[IRZ
M008B@$@@"H@&8H#8E+#8G7Q.#XK'9[+SYK%[D@PRD!J(`"*!*"`:B`%B4\("
M)>G!`G5'_]'<:4DOLCXM`%Q//`F>4($E!3#/"J!SZ@H`B``B@2@@&H@!8E/"
M\N*4$$O,\0IHW'GT`24U@*A&)!!)1`J11F00689XS$X&I57OBF%"L*\4;.44
M'>;#F-Y7'O%:N,IJ(7J%AC4B@4@B4H@T(H/(,L3SX]11FI\/:J(54RP-'J4U
M`:BN``E$$I%"I!$91)8A'K,3.SUB]MHH'7J/V'%@<ID/?><5AQZ0J`!)1`J1
M1F00689X&IP4ZI$&KYS2-*1BJCFW652`:D0"D42D$&E$!I%EB,?L)%`:LUL.
MIJ/S>`+^Z6.#NV*1'1P"8BO"I,K+PC>,YTYU;!@J12"2B!0BC<@@L@SQ%#GQ
ME*;H@Q7!N6='"8_2%0%070$2B"0BA4@C,H@L0SQF)YK2F%U9#"?G-%)]CQ->
M?J6SQ".*-VJ&27YR7'5>H01J1`*11*00:40&D66(9\BIK31#'U2%%V=I&E*]
MYA<+0'4%2""2B!0BC<@@L@SQF)V2ZA&S%UYIS!Y1'25#/\H7A,XK#CT@40&2
MB!0BC<@@L@RQ-`S[R<;&G2\(`24+`J(:D4`D$2E$&I%!9!GB,?])LG&(LC$@
MOAR,LYJ(7EU-(!*()"*%2",RB"Q#/#].SGU^:@R]^DNF1D!I38!&K-%+()*(
M%"*-R""R#/&8G5!+8S[Y(.$N%F;'S(!X5607FQ?1*U:%[RNJ"8%>$I%"I!$9
M1)8AGJ%^BG*(BC*@M"I04:*70"01*40:D4%D&>(Q.S675L7Q`Z.[")$/O4?-
M';?VP!B\(JH1"402D4*D$1E$EB$>LY-N/6)V[MD1P:-TG`'50T`"D42D$&E$
M!I%EB,><2\0/QAEUX-"C5`S,\LL%T2G.\*Y=0`*])"*%2",RB"Q#/`M.GO48
M>:_FTG4?!-YB"*A&)!!)1`J11F00689XS$YX]8C9Z[0T9H^HG!,9F-\;&'9>
M89QK1`*11*00:40&D66(I6'43P8V[GS2!Y1,>D0U(H%((E*(-"*#R#+$8\YE
MX/%)/T*U%U`ZZ>?Y%8'HU(T\(H%((E*(-"*#R#+$L]!/[(U0[`64CCR*/?02
MB"0BA4@C,H@L0SSF7.Q],/*HZ$:=,$LG?7ZO*'K%H>\:!B302R)2B#0B@\@R
MQ-/03]&-4-$%E`X]*CKT$H@D(H5((S*(+$,\9J?'/K_>C[Q\2];[@-))7U4P
M]+YA^XA3\V1(;!B''KPD>BE$&I%!9!GB:7#BJT<:O%9+TP#R;3$"5",2B"0B
MA4@C,H@L0SSF7.2Y4[S3;AV.4``&1#E(9$!^\S!ZA1JH$0E$$I%"I!$91)8A
MGJ)^"G"$"C"@=$5`!8A>`I%$I!!I1`:198C'W$\!CE`!!L2'/A?_T2L./8A"
M@5X2D4*D$1E$EB&6AG$_!=BX<P484#+TB&I$`I%$I!!I1`:198C'G"M`MR)4
MD^:&T7%),$8Q&-"\NXF\0%0C$H@D(H5((S*(+$,\_'[2;XS2SZ-X6%@`J8$(
M(!*(`J*!&"`V)3S47/&U(]W[#M`8I:!':0Y:)_IO/!),L_O'=>B)IEWBE9T\
MB.@5%@T)VU,=27O*MJ=C3ZE7=J/*1*^P/=OU3H3G-)>/R>PY/&U6W^^W;CH5
MG\,=T0.WS=6P+V-4E1ZE&6V=/LBH[ZEJ'N8=7E;997<1-M4^*^XTF81-J8ZD
M:8)DYIO*[OH8W)3M.H8\.A&8:K%3:].+R9BW^W&+(EETY$AXM7=R5\N3VLQB
M%-$KU(I$I!!I1`:1]:C9=UYW3F:F^?I@J?:J-";A?MPB]^!,$E]6+HO@Q;.0
ME4)=]LJN[8O@Y>J>'C2?3J\FF324P85**]FI;',J>!W=*5WVRG;*!"^_4Y?S
MT3C;G`TN[^T4'YA<8'\P,"BBQQZQ%.27TKS3!XM!VU,<=.&;T;,1S1#,\UBE
M<SB6^=#C$2?=[5N8$B;;[-4T"\>^NUF>VUR9G[;8HF`?MRB;"_GI;/`Z6G9U
M]`KABX!\C4V&V1%'!H?W*JPY2JC@=73[.GJ%[9N`VNT/Q_-L$MC@\-[V^2CT
M.U<8X[F"1_2T2MC%141'*JL.7O&ND4`D`XK=JXB.=*^#5^S>(+(!-=VSS$SR
MTX>3ZK/IA9]5!,3F9K9V+KR3>]KC_1E<>R^^<&3U($)7?IF@%\^&V:(HG<O[
MFU&AAZ,[HS^S,R9TY7>F&LZN,H5HW]T9/CQ'SG0:K?;K]NT]K4:W"H-8<\_6
M9C?[/$H+.J(C::J#UU4W$P0B&5!2T!$=Z5X'K]B]060#*A0T+34]5,;$N6>5
MZU%R/AR\(JH1"402D4*D$1E$EB%>)30U^L3LW+.8/2+=F<R0_%+(I/,*BV"-
M2""2B!0BC<@@L@SQ--"QH$\:G'N6!H_B."\F@&I$`I%$I!!I1`:198C'7#H)
M.>WBZ`3/0P)B5\AFV;JZB%ZQ+'Q?<?H+])*(%"*-R""R#/$4]3OOF.!Y1T!I
M67BOB&KT$H@D(H5((S*(+$,\9B=Z/W^N-6DU,CU$%$;P/B"V(LRRH]@B>H6&
M-2*!2")2B#0B@\@RQ-/@1'*/-+2:FJ7!HSC.BPF@&I%`)!$I1!J10609XC'G
M6M<INM.>II^@#@Z(KPC9R<$B>L6R\'VE*P(@B0T5(HW((+(,L11-<]%[_(2W
M<><'BH"2LD!4(Q*()"*%2",RB"Q#/.:2DCRM+*:H)@/B99%=>5I$KZXL$`E$
M$I%"I!$91)8AGJ)^TG&*TC&@M"Q`3=;H)1!)1`J11F00689XS+ET=*O%:?IA
MBK(R(%X6^06[Z!7+PO>5K!;H)1$I1!J10609XBGJ)RNG*"L#2LL"925Z"402
MD4*D$1E$EB$><TE6NI.NGF_>3%%3!L1K(CN=7T2O6!.H*=%+(E*(-"*#R#+$
M\T-[WT-83)U[=@3Q**T)0'5H&+T$(HE((=*(#"++$(\YUY3_QU*!>G/J$>4@
MGH'.LHNNB^@5RZ)K&)!`+XE((=*(#"++$$]1/[TY1;T94!SP!:(:D4`D$2E$
M&I%!9!GB,>=Z\P,QA9IRZA$_U<@O94>O,,XU(H%((E*(-"*#R#+$TC#KIRD;
M=[XB!)0,/:(:D4`D$2E$&I%!9!GB,9<TY4EO:,Y04@;$%X3\"G+TZJH"D4`D
M$2E$&I%!9!GB&>HG*6<H*0-*JP(E)7H)1!*10J01&426(1YS+BF/+P@SE(T!
M\04AOQH9O>+0^[[BTYL"O20BA4@C,H@L0SP-_63C#&5C0.G0HVQ$+X%((E*(
M-"*#R#+$8W82+;W>XB3":0N"%WO)%2GW.0`GHMB",,\O1D:O6!5=PX`$>DE$
M"I%&9!!9AGB&G,9+,_3!Y'#NV6'"H[0J`-4S0`*11*00:40&D66(QUP2CJ=5
M!>K&62?_$MT(+W-$KU`"-2*!2")2B#0B@\@RQ#/43S?.4#<&E%:%]XJH1B^!
M2")2B#0B@\@RQ&/.=>/I:P5*RIE'-`OBV<0\OTP9O6)5=`T#$N@E$2E$&I%!
M9!EB&9KWDY2-.U\K`HHEL$!4(Q*()"*%2",RB"Q#/.9<4AY?'^>H&P.B13\9
M^OQ29/0*XUPC$H@D(H5((S*(+$,\#?UTXQQU8T#IT*-N1"^!2")2B#0B@\@R
MQ&/.=:-;$$ZXYC1'01D07P[RZY#1*]:$[RNY#HE>$I%"I!$91)8AGI]^@G*.
M@C*@M"904**70"01*40:D4%D&>(Q.^GV>;DT]THO48T!Q0>D%HAJ1`*11*00
M:40&D66(Q^RD6X^8O=)+8_8H'6=`]1R00"01*40:D4%D&>(QER3BC#X@WON*
M,WTC/5?,`5&\R1$AO^(<O>+L[[1E0`*])"*%2",RB-P7WOTY#FVQS5#[Q?;V
M2]HOZ]VW]6+]_+P_6VU_N*^QT]2YN^EP^ZGX^_F4OA7?+%E@F86OR(/EDBS-
M)^+!XKX\WSQ[#Y8A68;NF0&PC,C25"18QF1I"A,L$[(T9^ZY949MZ*2SL)T9
MM:&3K9*%<D"G)"4+Y8"D>,DR)TOS'A#LP159FD?2<LN4VM#%T4)O4VI#UPL+
MEAGEFJZJE2R4:[J:5+)0KNF:2\E"N:;+$`7+E-K0K;^2A=K0':^2A7)-]X5*
M%LHUW1$I62C7=-^@9*%<T^7R@F5";>CYE9*%VM`C'24+Y9H>?"A9*-=TO[]@
MF5*NZ:YXR4*YIIO!!<N8VM#;9R4+M:$7LPJ6">6:GM`K62C7]-!:R4*YID>[
M2A;*-3W15+",J`V])EVR4!MZ<[ADH5S3^[4E"^6:7BLM62C7]/)ER4*YIO<1
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M7\IYIQ06>KIWDZ+`OXRNOY`4P4W?N_GE^$57J?1'8-Z6W];_6.Z^;5[W9\_K
M1Y(EE\V[N+OVS\BT_SCX)]6_;@_TYU^:A]:?Z,_]K.EUODNG\QZWVT/XA]M`
M]P>$[OXG`````/__`P!02P,$%``&``@````A`%%G0J'*%```!'4``!@```!X
M;"]W;W)K<VAE971S+W-H965T."YX;6RLG=ER&[F2AN\G8MY!H?NV6,5-8M@^
M8=6^+W%FYEJ6:5O1DN@0Y7;WVT^B`!2`_$M<'.>FY?Z0R$H@$V`B"9+O__7W
MT^/%7]N7_</N^<.E]VYV>;%]OM]]>7C^]N'R?_X=_W%]>;%_O7O^<O>X>]Y^
MN/QGN[_\U\?__J_WOW8O?^Z_;[>O%Z3A>?_A\OOKZX_-U=7^_OOVZ6[_;O=C
M^TPM7W<O3W>O]+\OWZ[V/UZV=U^&3D^/5_YLMKIZNGMXOI0:-B^GZ-A]_?IP
MOPUW]S^?ML^O4LG+]O'NE>S??W_XL=?:GNY/4?=T]_+GSQ]_W.^>?I"*SP^/
M#Z__#$HO+Y[N-]FWY]W+W>='&O??WN+N7NL>_@?4/SW<O^SVNZ^O[TC=E304
MQWQS=7-%FCZ^__)`(Q#3?O&R_?KA\I.WZ=>KRZN/[X<)^M^'[:^]]>^+_??=
MK^3EX4OY\+REV28_"0]\WNW^%*+9%X&H\Q7TC@</M"\77[9?[WX^OO:[7^GV
MX=OW5W+WDD8D!K;Y\D^XW=_3C)*:=_Y2:+K?/9(!]-^+IP<1&C0C=W\/?W\]
M?'G]3O]:7%Y\WNY?XP>AZO+B_N?^=??T?ZI1J9"=?=69>JC.\]6[Y7HV]^A9
MIRHAR<$"^JN4^/Z[A;]<7P]:#CQ^I7K27]5S]6[MS6[F:])UH-]:]:._VFSO
MM"?2JAELI;_C$[W%;"6&>^"!-ZH;_3USB!X%A/0/S?4YC_3FNB/]X]R'DC_E
M0XUC3YM9$7FRI_'F_,2Y];0[Q3_.&JKVIV<<>FH(>=JCXA\G//1*+I]A-89W
MKW<?W[_L?EW0%D<+9?_C3FR8WD;HTNM01L6X,M]:F+0BA99/0LV'2YH`6GM[
MVDW^^NA=K]Y?_44[P+V2N9V0<24"+2&6NU`;<A!Q$'.0<)!RD'&0<U!P4')0
M<5!ST'#0<M!QT%O@BMPS^HB6T'_"1T*-\)&>W5L-C--\YA`MH;N$'$0<Q!PD
M'*0<9!SD'!0<E!Q4'-0<-!RT''0<]!9P'$);TW_"(4+-ATN?_AQ8-4J(=K11
MB"VL8!09W00D`A(#28"D0#(@.9`"2`FD`E(#:8"T0#H@O4T<K]$4.EZ;3C7T
MCB:D!^?H2;V59&E[PKM>LQ4S"NEN(9`(2`PD`9("R8#D0`H@)9`*2`VD`=("
MZ8#T-G%\02^S9_A"2+N^D(3YXIKY8A0:?0$D`A(#28"D0#(@.9`"2`FD`E(#
M:8"T0#H@O4T<7]"KMN,+D0+XRW<D?V82(!2Y;I)D2:K&S<N[OF%N&H5&-P&)
M@,1`$B`ID`Q(#J0`4@*I@-1`&B`MD`Y(;Q/'390D.FXZO'T):=<7DKB^N)DQ
M7XQ"HR^`1$!B(`F0%$@&)`=2`"F!5$!J(`V0%D@'I+>)XPM*E!U?R*SYG3B_
M'7:+Z.BZ19*E2<L"("&0"$@,)`&2`LF`Y$`*("60"D@-I`'2`NF`]#9Q?$"'
M4L<'AR=>2+L3+\G<&_/A`$@()`(2V\0Q4)R!S[!P$'=-5&A.>:C9/V\\MF:U
M%"4^1FK%5G:HI>@EV9):NKHB+;4<SG`K;SYC1X)82]`^9>DQ3W.G0!QI[./E
M82=Y\@1$&;'>?FX5FM-2-(^[848%6HJ"Q4CA%$CUELLCW?%F&._U_)IICK4`
M^7)2LSM<<6`X8[CR?.$,5R+F\;GKI<!34D<\KJ06XVQ&NJ-TK[^X9BE3K`5.
M\ZY(M>WA6MO@Z_>'^S]O=S1G-.D37I_3A*O2@4K8;:=+Q)R^X+.@I(XX74F9
M=1Z)&A-M!@MO</I\S13'JGU^FL]%CFM/PL1@J<PVCE:FQ([/)5KXHY\"4<L4
M%I(')Z-.54>4E)FY2'<T*-9H4.^&JT@);=-_SW]""]NW)%J0?<;\&[;7!*+H
M1AWGY`TCA8M623FZ5DQ7I'7)P%[[RP4[),=:XK3(%EG8H9GY]^['6Y%M.UNH
M85,CD>/L$1V<!R4EB^&B.A:)@J.($H-BC2:<+9(9>TA'XE3F/DZ<JG1H;<4I
MH%`4,\FHI9&*$,6($D0IH@Q1CJA`5"*J$-6(&D0MH@Y1[R!WX8FDQO:%6'BK
M^0GYHRC1\HB2:+$>=K,_(#L8FZWHNC&KPS5,)#/<L.L;\1;,U"9NA[I,@YQX
MD4@;QEY9`V]LM@TS]13',)_G4F+&YM<G&#;T=->@0MHP_NIJFFW#S"NE:]AY
M&8Z/&8Y"RVNSK!"%B")$,:($48HH0Y0C*A"5B"I$-:(&48NH0]0[R/6%2'CL
MZ#V\Q?DR/[)#5B%V2.8%"R.ET]00480H1I0@2A%EB')$!:(2486H1M0@:A%U
MB'H'N>X1:9?M'BO=..(IF;`YGI+(/C=3\_#*8X[2(:((48PH090BRA#EB`I$
M):(*48VH0=0BZA#U#G+=(K)(VRU'?"&33M*G@__6E\@Z5P6(0D01HMA!KITB
M$3S#3IDW.G9*M!QN)@PI="!>V$2V\E:J+Q-M+46;]YBITGT1]SP2&2D],[%&
M\BZ$\YZ>R-WLT5B+X?2SDR\S0&>0$CF#!!2JCDO[@.'/6.X0&2DS(EN7ZQ^1
M^-DC.A)',D]T3)?(.?SZO``1^$K*/1`P9X334OS8H*7DL<%;^"N3?PRNC[4$
M#7MTO6<=4MPIX'G=D2G`9,Z7R#WY>LRH0$O9\6@;I:)6Z;).OKJC+'=XZQN/
M966QEGAK0;CCY>GBD?%BCNA+Q%P.&9F2.N+R44I':Z352_\N9DM^U-<")[E7
M%`3.B/!!W,T\%7+<Z\^848&6.NQ>(S4.5R$J;)A@]6<LZ&/=T7:Q/WOC1$";
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M48&H1%0AJA$UB%I$':+>0>[VP?-!$6DGE6S$_LC=(I$NV;!$-5`]J-D$FN\9
M*=>P\[*T.69I"CEE`I^G4H&1TKM?B"A"%"-*$*6(,D0YH@)1B:A"5"-J$+6(
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M.\AUW7DG)3K6@'LD8N[AAV35T7'/V-&L+$`Q=DP0I8@R1#FB`E&)J$)4(VH0
MM8@Z1+V#7/?PT^#A4X&XML!7CT0LHV!%AD!UM-*'$%&$*$:4($H198AR1`6B
M$E&%J$;4(&H1=8AZ![GNF3J2_MY+%IY*Z50IG,D6%B^Y&"F]BD)$$:(848(H
M190ARA$5B$I$%:(:48.H1=0AZAWD>HZ?O(\L+#QN+]1QVWKS&U&(*$(4(TH0
MI8@R1#FB`E&)J$)4(VH0M8@Z1+V#7%],';=_;Q7A\5L<K&$5^;SL9:3,*AH[
M:A2A5(PH090BRA#EB`I$):(*48VH0=0BZA#U#G(]Q^L15DGNR(+"TL1"(JM8
M%2`*$46(8D0)HA11ABA'5"`J$56(:D0-HA91AZAWD.N6\^H0X@T(GC5(1(5\
M'?R!DK)0B"A"%"-*$*6(,D0YH@)1B:A"5"-J$+6(.D2]@QQ?B/?GX6SD+8<+
M<Z>_6SYH<6L1"E$U:G210::6:)?3Y9NK2LI]`]UC&6%DI+3Z&%&"*$64(<H1
M%8A*1!6B&E&#J$74(>H5DK/J.I*7)PYO<$NL02CD>$Q*B9+B@3?,5,<EG8Y&
M*=\W->+!KY&1,AY3Q0OSSE."4BFB#%&ND&5]89"Q"^*M-+J,E.^S=^\K(Z6M
MKQ$UB%I$':)>H2F_\N+%$;]B@4*L))%B6)=S##)CAID)M11Y:?2KMP*_*O5F
M+XYU1_/$!%&JT4'UF9'2$Y]K9-07!MFFLC2JU%('GU@9*?W$6B/SQ`91J]%!
M]9V1TNI[C0;U[JH6%0=>NCI_>Y9U"[N2+Q8K#PI`H9;RAQO0=(V)U9(C(Z`'
M$VMDYBI!E&HT:F9O(F1&0&O.-3*:"T2E1J-F9G-E!+3F6B.CN4'4:C1J9C9W
M1D!K[C6:<.UYM1/QB6R6!2ED;7F!00?60:BDQ*8S+FS?9Z.)C)0>38PH090B
MRA#EB`I$):(*48VH0=0BZA#U"DUMQ;R<<F0KQIJ)*):0$]U+#CX+T$!+D<='
M]TSLSDJ7*\7>,HBT+G4/;^7["_:X6(M0P>#MQR5:RGSF+37([L@LR+24LF"Y
M6B_82TBN10Y:4&@I=\"PQY\R+976)8V:WRQOUJQB7VN1@T8U6LI,2VO0@6GI
MM)2RX-J;S=G,]5KD+0O<5PJ2@E<*6:4X$J:B(\O=)7)N4_$/-`9T$!YBV=Y$
M)J)TE-*;2*0[RLM4J_6<N3#6`F_=I1KRR41+F;PC191II.YESF8+EMGE6N+@
MTPHM=7"TI9'2HZT4$N].C:O+]YFK:]W1-L*^13<,N=%29L@MHDXC.>1KCU^?
MZ+6`_3#;<VY<\>K7D6C"$A=]8`TV/>MC4L/0`BUT<'&'1DK/;Z20..%:\\L6
M<ZP[4C0:*>MFI@HI9:E9S*GN:%!FGBB^C>OZAI6\<]W%?I8]O<.S"BUU<,"E
MD=(#KLSCK:'X[`VM6G>TC9@(*!APJSN:`7?FB6+`_-.FO>YA/\H>KQM.O"1W
M))RP#D<?YQK"B4PWKO19?2#04O:RLXT:G!`:*3V]D4)LO3(?Q[JCO81@>A,M
M9=9KBB@S3Q33.WO'PS+7?>R'P5@*+75PQ*61TB.NS/.M">6;<JT[VD;`B!LM
M94;<(NK,$]6(64+0ZS[VP^P1NR%U7CE1O-7(7^]4.9%.LB:DYLRH0'44ET)'
M*=LH%5)*ERO%]OM(Z6*[%D29TF6O+)CSQ-BE79H:9)O*C,B,$6\%WL3S8<3%
M],/8BWHY+<5,JHQ)QG`?8W'"+IB7QCQ1STMKD%'O\8^\=\:(M\)SXOGVO#CA
MN:(@=A*SPSO>(.ZF8PJ)='`,/'_.\IC`2.GAAH@B1#&B!%&**$.4(RH0E8@J
M1#6B!E&+J$/4.\AU#^V7Y[A'B#/W2$0O@WKB@Q6@$%&$*$:4($H198AR1`6B
M$E&%J$;4(&H1=8AZ![F^$*5$7NT258HC2T96(.WRUDHBZ]V@0"'Q;J&UBEC1
M(YR6,D=FUUY>G3MB)Y;A5JKF9L<.H!"E(D0QH@11BBA#E",J$)6(*D0UH@91
MBZA#U#O(]06]X$+LG/3-#RO1DRUIB9SPD8B%#WO]"I4N)F5.(Z[)HE1AA_N1
M\)&5#2?,)7*V'D#A"E"$*$:4($H198AR1`6B$E&%J$;4(&H1=8AZ![F^H!S+
M\<7)GZE8B9XL?"1RPD<B%ACLU!8J74S*G&U<D\7A[8SPD6<])WPD<L('4+@"
M%"&*$26(4D09HAQ1@:A$5"&J$36(6D0=HMY!KB_XL5:$SYJ^^O[H:Q<><%?J
M@&O.4(%"+"[8<2&<E%J81-RU6.2P9T2/3'F=Z)'(B1Y`X0I0A"A&E"!*$66(
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M(K:PS/E`+:Q1RG@.4*346VLM1I0@2A%EB')$!:(2486H1M0@:A%UB'H'N9X3
MYQS;<T?V/7DL<MRC3DK6I47QS=.4WE-%VO@"4(12,:($48HH0Y0C*A"5B"I$
M-:(&48NH0]0[R/4%/T\=\04>HN@WLH:)I\FV-CEV8@J,E''/V%&C"*5B1`FB
M%%&&*$=4("H158AJ1`VB%E&'2/S,F)I"F@GI'OFS8?*'BIZV+]^VP?;Q<7]Q
MO_LI?A*,RA<?WX]8_E[9[7I./U@V7-&$E@6U#&\40LN26H8D`%I6^N?/>,N*
MGD/U'3(56D@;'=VG6M;4,A3/H,\-M0P?-^<M:_$#;,/A"EI\:AF^!H.W+,@"
M^K3.A`4+&@]]=F2JA6RCK'NJY9I:A@V%/V<U(ZN'NV+00E93Y71"FT]6TW<#
M3K70C,KMC6N;D]7T!1,3?>9DF[S[!'UH1NG3ZQ-]%F0U?7!ZHH6F;7+6Z/&3
M3Z<IFYPQ,FIROCSJ0-\&._%DG^:+OM`26^B:YD9<PIQJF5/+5`32#4T:R%0+
MW:6C/E-K@'[G[]/44V[)L"F[;H4;)ZSZ--]\HH6,YMZ2=Z=,NJ55.640W9O=
MB#N4J(FNSV[$54ILH2NS&W$A=JIE3BU3?>BV[$;<J,0^=&EV(RY68DNX]#;B
M5C>VT/ULFN"IEEO2=CNI+:"68+*%[C1OHLGQT%U7:IFRC:XS;\2M5K2-;C5O
MQ.56;*'+S32>J7FCFZ_4,M7GUE]N;NF+`5$;?9GB)IAL":E%?#TB]J$O(J26
M*6WTW8F;>+(E7,YHKB<7\H*BENY$X'-N%Q2W]`'NJ18*4/KL\%2+"-$A1J_&
M789^@_+'W;=M=??R[>%Y?_&X_4HO2+/A@R@O\E<LY?^\JB\(_[Q[I5^A'+XK
M_#O]VNB6OK=[)NIM7W>[5_T_].BK\?=+/_Z_`````/__`P!02P,$%``&``@`
M```A`+F<1_>Y`P``UPL``!D```!X;"]W;W)K<VAE971S+W-H965T,S`N>&UL
MG)9=CZ,V%(;O*_4_(.XW8#Z2$"59#8RF7:F5JJJ[O7;`2:P!C&QG,O/O>VP#
MP6::SO0F!/SZY?$YQP=OO[XVM?="N*"LW?EH$?H>:4M6T?:T\[__]?1E[7M"
MXK;"-6O)SG\CPO^Z__FG[97Q9W$F1'K@T(J=?Y:RVP2!*,^DP6+!.M+"R)'Q
M!DNXY:=`=)S@2D]JZB`*PV708-KZQF'#/^+!CD=:DD=67AK22F/"28TE\(LS
M[<3@UI0?L6LP?[YT7TK6=&!QH#65;]K4]YIR\^W4,HX/-:S[%26X'+SUS<R^
MH25G@AWE`NP"`SI?<Q9D`3CMMQ6%%:BP>YP<=_X#VA0H]H/]5@?H!R57,?GO
MB3.[_L)I]1MM"40;\J0R<&#L64F_5>H13`YFLY]T!O[@7D6.^%++/]GU5T)/
M9PGI3F%%:F&;ZNV1B!(B"C:+*%5.):L!`'Z]AJK2@(C@5WV]TDJ>=WZ\7*2K
M,$8@]PY$R">J+'VOO`C)FK^-"/56QB3J3>#ZCLF=B7$_$:[]1)0L4!(NU<OG
M\P(#KV/QB"7>;SF[>E!@@"<ZK,H5;<!K"()Q&,/R;U&!<"B3!^6BO6#!`E+Y
MLD^3]39X@?"7O28WFJ7OW3118FN*0:/R!H`C)83'I8PAX>^G:H!2DVRH:&F_
M+S<2FRFU-<6@<9D@6E.F^RQ*O//!:EQ\LD;VBW*C@=]1X^`6@\)%23Z#HL0[
M?S5Y31J[*$9S#V50N"A0?1^/BA+;44&9BV(T:UU42Q2'D1VUPHSK/F&5#"1U
M"J(+>Z5V\G]4C9IG,Z5)9K\S-YI4,ZWCM8MDAC,HT#&3:1J.'A8FY.%_8:IY
M#F;JALYH#&:4K)T-69AA!_.V%@M3??3<-O&1:*IY+F8\1D(WC]QH8AW->.6V
M!#/J4-Y$%F5F4][?DDILHZ',V?NYT9CB6T5IXFY(,SXO/@2YG\;K/HE6`TJB
M/PVJH>;S1X7UR%HV>J>)+X'@LTW<=-]IDYJ6K4F6?A>P3GL#RMRXW%1N?T"J
MG3J5I)+[65;3E6W66^WVK+UHRIJF3HX+3:17-&-5_=9A59^=S[(J&[O2TO16
MP3UK+YJRHLS=LG`>TE:3BC/G&_--;P@_D8+4M?!*=E%GER7LJO&I.5?EZERE
M*LU]'FW@6S=__H!"F*#/4NX,I*S>]4)@!H&=N^4HAA'#/]K!L:K#)_([YB?:
M"J\F1T`/%RMHUMP<S,R-9)W^H!^8A`.5_GN&`S2!'1,N0'QD3`XW*IGCD7S_
M#P```/__`P!02P,$%``&``@````A`)U+38VV`@``<@<``!D```!X;"]W;W)K
M<VAE971S+W-H965T,38N>&ULE%5;;YLP%'Z?M/^`_%[,+<F"0JIT5;=)FS1-
MNSP[8,`J8&0[3?OO=XZ=(DC2IGWA<OC.]YV;#ZOKQ[;Q'KC20G89"?V`>+S+
M92&Z*B-_?M]=?2*>-JPK6",[GI$GKLGU^N.'U5ZJ>UUS;CQ@Z'1&:F/ZE%*=
MU[QEVI<][^!+*57+#+RJBNI><598I[:A41#,:<M$1QQ#JM["(<M2Y/Q6YKN6
M=\:1*-XP`_'K6O3ZF:W-WT+7,G6_ZZ]RV?9`L16-,$^6E'AMGGZK.JG8MH&\
M'\.$Y<_<]N6$OA6YDEJ6Q@<ZZ@(]S7E)EQ28UJM"0`98=D_Q,B.;,+U9$KI>
MV?K\%7RO1\^>KN7^BQ+%=]%Q*#:T"1NPE?(>H=\*-($S/?&^LPWXJ;R"EVS7
MF%]R_Y6+JC;0[1DDA'FEQ=,MUSD4%&C\:(9,N6P@`+AZK<#)@(*P1WO?B\+4
MZ.TOPF`9+X!ER[6Y$TA)O'RGC6S_'4`'*D<2'4C@?B")Y_YL$<0A:%X@H2X@
MF]\M,VR]4G+OP<R`I.X93F"8`O'YA"`3Q&X0G)$Y\2!6#4UX6"=AL*(/4+G\
M@+EQ&+@.F'!`4!`=E$'M[<H(1F4L+89RXPQCF>B\3/P>&01G)(+;$/UIA@XT
MQLS/2R?OD4:PE1Y2/%B6DV!>*"8,P+B8=CX72QS&"RU%QZFLL\3CTB;A"\6%
M41C+OCX]")Y*.4MHVSJ9C<64%].)@L3'P_*Z!CI.-9SE*)WX?,-P6X\.`\K.
M$_^B*+I-19WE2#0Y+PK]/18-83M<5$6_J:JS'*G.CE3=CG,[H.6JXI]YTV@O
MESO<7Q&<ZL$ZK-9-A`?OV!ZG&[MRZ?`!5E[/*OZ#J4ITVFMX"92!;9MR2].]
M&-G;S;.5!I:=?:SAW\;A8`>8>"FE>7X!83K\+=?_`0``__\#`%!+`P04``8`
M"````"$`7Y=/\,P-``#W2P``&0```'AL+W=O<FMS:&5E=',O<VAE970Q."YX
M;6RLG%EOXS@6A=\'F/\0^+V3R%L65-*P)7'###`8],P\NQPG,2J)`]M5U?WO
MYU(D15X>QFD;_=+I^GAY*1XN.EJL+[_^_OIR]F.UW:TW;W>#ZOQR<+9Z6VX>
MUF]/=X/__"9^N1Z<[?:+MX?%R^9M=3?X8[4;_'K_][]]^;G9?ML]KU;[,\KP
MMKL;/._W[[<7%[OE\^IUL3O?O*_>J.1QLWU=[.F?VZ>+W?MVM7CH*KV^7`PO
M+Z<7KXOUV\!EN-W^F1R;Q\?U<M5LEM]?5V][EV2[>EGLZ?AWS^OW7<CVNOPS
MZ5X7VV_?WW]9;E[?*<77]<MZ_T>7='#VNKS53V^;[>+K"_7[]VJ\6(;<W3\@
M_>MZN=WL-H_[<TIWX0X4^WQS<7-!F>Z_/*RI!U;VL^WJ\6XPJV[-Y'IP<?^E
M$^B_Z]7/7?+_9[OGS4^Y73_\8_VV(K5IG.P(?-ULOME0_6`15;Z`VJ(;@7]M
MSQY6CXOO+_M_;WZJU?KI>4_#/:$>V8[=/OS1K'9+4I32G`\G-M-R\T('0/\]
M>UW;J4&*+'[O_OY</^R?[P:CZ?GDZG)44?C9U]5N+]8VY>!L^7VWW[S^SP55
M/I5+,O1)Z&\AR8&*(U]QW%>L1K'U`Q7IV+K#IK_'M3CU%6G^^XI_LL4;7Y'^
M'M=B16/J)+:#Z^4[V,L+-T;=D#>+_>+^RW;S\XS6$8W"[GUA5V5U:]/:P1[1
M7R=4/_P?C3X-N\TRLVGN!J0$5=_1E/UQ/[Z:?+GX0=-LZ6/F&%/QB#I$V#EE
MTS8Y:',@<B!SH'*@<V`2<$&R]-K0W`-M[$(X4AN;QFH3>C4/((HUS(0($:%*
MDX,V!R(',@<J!SH')@%,"%I3?X40-LW=8$A_^EE232YYU^<^B)9O'S3E(74?
MTLL#I`4B@$@@"H@&8E+"5*)#9BJ5]\NP8FQT)T;HQ-R12=ISD*?N@T*U!D@+
M1`"10!00#<2DA/6=5@7KN]U&IJ/SJ^-7B\W$=7%D0G_Z&5%-\JVC#^IU`=("
M$4`D$`5$`S$I8;K0C@BZ#"?G%'_D)F(3<5D<R63)-Y(^J)<%2`M$`)%`%!`-
MQ*2$R7)5D.6$G=6F@0UEQ'>+N0^BJ=M/GWQ#Z4-ZE8"T0`00"40!T4!,2IA*
MUE"GY^;#&XJ-YC/$D6Q#R>2I^Z"^[T!:(`*(!**`:"`F):SOY(E8WSM?<FT-
MY[$KQV;BNCB2K9PQGS9U']3K`J0%(H!((`J(!F)2PG2Q'@V$.6E'Z3)Q83S*
ME,E\7!VC>FD0M8@$(HE((=*(#$-<(6OGTF43KE^.W'$K9PN97;FZX;-D'H(.
M[2XQ)NKE<X][4]ABE$`D$2E$&I%AB.ME75^JU^%MIG(FD60)O9E[Q#::7*DZ
M!H5Z#:(6D4`D$2E$&I%AB*M@;=T1*G@7F*K@4+9X\E--U4=%&0"U&"40240*
MD49D&.(R6(>7RG#JXG%.D2V>Z\RSS2L?='#Q]#%1+T!MS!2B!"*)2"'2B`Q#
M7"_K_%*]/ED\SBBRQ>,06SRY4K7U1G02HZ#0OP91BT@@DH@4(HW(,,15L$;O
M"!6<+V0J]%8QNK1J<L5WV[KJHZ(,@%J,$H@D(H5((S(,<1FLDTME.'7Q>$=(
M^T)O6:LJ$V->];XQ1L%NT\=$P0"U,5.($H@D(H5((S(,<<&L_4L%^V3U.+?(
MYDUO(*,((%5=]5&A@PVB%I%`)!$I1!J188C+8-U>*L/I9K=RQI%)U'O)1*+)
M=;ZT^J@H$:#6IZ=S7(@2B"0BA4@C,@PQB8:Y[3T\4[IP[FT]RD[/F9^K8U3H
M8(.H1200240*D49D&.(RE+UM=Y_E$T5Z-QLZ-A\Z-(EW)FM$#:(6D4`D$2E$
M&I%AB'?_.*LZ1*OJT<@];+#WF&M$#:(6D4`D$2E$&I%AB/?9NL-T<_ADG)V9
M3#<`^G]K'D;=(Z/NOGH=4;(G3+-;L8V/FM+N&<]#T\S%M3$JS"P1TP<D(TIS
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M1N$Z[ZX(`62!DO:SS#)$'6Q?Q:C0O@[(MW\SS7IF0L!'[7.YK=5.Y3YMNW6&
MG2T/A[+ED5T4U4,?=7`F-C$JJ-`&Y*?=9)B==$0(^&C2=><)&:(.MJ]B5&A?
M!^3:'XZOLW5A0L!'[?-1L-8]'85/=B/G])G<#HV'_095#WMT8!XV(2HNH!:1
M""BFEQ$=2*]"5$RO$9F`NO1,&?MN`U/FI/G99>'7%QYENT1^F16B:)I^O):;
M$,77<C8CVA#E%RZ]8#/,-@410CY:NF[2AJB#!Z5"U,&#TB'*'U0UO+K)#*,)
M(1\=%!\O:N[@>/VV>?_(OB7G6S+\N1/Q*)WA$1T<'9=K'"^"VU`Q(A%0,L,C
M.I!>A:B82R,R`15F>'Z1Y&;XT<_-[$[KS%MZM-D%\SQ$I1M>=@*I8TS8[AI$
M+2*!2")2B#0BPQ"?8L==88WP"LLC=@^WFF92U3$JRN!R)?=U6XP2B"0BA4@C
M,@QQ&6@(8:6=]&1Q9#-ENZ-#_.[+5;9=U;YB<GNI0=0B$H@D(H5((S(,<87R
MJY]35U9_692LK*MLFYR/?-3!E=7'Q"D%J(V90I1`)!$I1!J188@+1F:%3:G#
M-F1DP[-YXQ!?6;E4M:^8+*,&48M(()*(%"*-R##$9;"7!JD;L_/FM+>CK+W(
M)7(H6UJ9?:U]1;:T^HIA6K08)1!)1`J11F08XA)9W_X72>0N`5(S:V\MD&J9
M1-F]@SI&!3T:1"TB@4@B4H@T(L,0ERCW]'86C4YZ)6:$?M^C3*+\[D.,BA*Y
M7,G$:C%*()*(%"*-R##$)!J7S/UI$G6I^%[D4291YLKK&-5+A*A%)!!)1`J1
M1F08XA*5_/2)$J&G'CN4293[P1@5)>HK!M1BE$`D$2E$&I%AB$OT%QEHNK+P
M>W5ZFL_N6,Q#U*'3?(P)ZC2(6D0"D42D$&E$AB$NV'$&>HP&VJ/L-)])5<>H
M*`,::(P2B"0BA4@C,@QQ&:S'S<]A)QGHL7/+Z2G,HVQEY;<78E14R.5*]V>,
M$H@D(H5((S(,<86L-\T5LJ^5'/EJ'EUZ%U96=KTU#U$'5Q:XY296"QJVB`0B
MB4@ATH@,0URPXPST&`VT1]G*RJ2J8U3H<X.H1200240*D49D&.(RY`;Z\'7$
M&$VR1WSY7.?7GS$JRH`F&:,$(HE((=*(#$-<AI))/FV#08\\+GED>!$M1D6%
M^HH!M1@E$$E$"I%&9!CB"I4\\FD*H44>]TXWGL_'5V!N^J@@1Q,K!M0B$H@D
M(H5((S(,,84F)8M\PA;<Y>G\<12CNLXNJ>8AZM`6'&.".@VB%I%`)!$I1!J1
M88@+EAOFPWL//7G.+]`#BB]OUH@:1"TB@4@B4H@T(L,0[W/N@#_I<V]TPPC.
M)Q[1Z34^Y\BG1QVC0L4&48M(()*(%"*-R##$93C.UT[0UP:4#KV/BJC!J!:1
M0"01*40:D6&(]]G:Q=RBV9ERI$6SAB.[4140F91D3N2W&&)4G!,^5WQ1K<4H
M@4@B4H@T(L,0U\<:QE2?3Y9&[U1#;^;6@UAEX@2H$36(6D0"D42D$&E$AB'>
MY^-<*+U0"$/OT55\FARB(FH0M8@$(HE((=*(#$.\S\=9S@E:SH#2<?91$348
MU2(2B"0BA4@C,@SQ/I?\Y6GWJ>G[%#`'/.++/[]]%BK&M=X@:A$)1!*10J01
MV:]K=$??'823R'TMPWTZX76U?5K5JY>7W=ER\]U^"6,ZII=W>NP_TS&YO)U1
M)EKX60G9(OJ"1_<1#BBQW_;H7EZ#DB&5=$][H61$)=W[$%`RII)NLD')A$JZ
M)\Q0,J62KN-0<D4EW7*%DFLJ*?5T-I[<SLB,%C2@$GOA6RJA(Z!KP5()'0%=
M'I5*Z`CHLJ!4<D,EY2.@4:`;I:4Z-`IT?Q!+9N,A]:>H*)786V189SZF\:&[
M1J42&I]BMMF(VJ$'D84Z5&*?99=*J!UZO%LJH7:*V68C.SZEGM+C1ZI3')\1
MC0\]["JU0^-#SWA*)30^]&BC5$+C0W?TL61679$&Q6.C$ONK$JPSKZ@=^J%%
MJ83:H=\7%$J&-`_HE?M2"<T#>AL=2V95=3NC7]%A"?TBE-HIU:&?25))<>0J
M&KEBMEDUIG:*6E.)_5U:Z0AHY.B*KE1"(U?.9B=BJ8;=)DJ<$I6.:D9#1K_,
M+31-(U8<,!JOXG#1:!4'JZ+!*K9`;ZO?VG?1L6UZJ_S6OC..)?0J-M4I=9S>
MFZ8ZI9)F.*&2DBCT7:99>7CID`NMSVD^E.)GH]M92=RY7=\VST6__])GE]X7
M3ZM_+K9/Z[?=V<OJD4Y&E]V[[5OWX2;WC[U_2>KK9D\?7.K>EWJF#VRMZ/</
ME_9C%(^;S3[\PS;0?[+K_O\```#__P,`4$L#!!0`!@`(````(0`JCF&[D!$`
M`/=9```9````>&PO=V]R:W-H965T<R]S:&5E=#(U+GAM;*R<77/BR)*&[S=B
M_X/#]\=&B._H[A-MD)"$^%*<W;UVVW2;&-LX##T]\^]/%E6O4I4I!.X]-T//
MPUN9J?K(JBP,G_[YU\OSU9^;]_UV]_KY.KAI75]M7A]VC]O7'Y^O_^=?\3\&
MUU?[P_WKX_WS[G7S^?KOS?[ZGU_^^[\^_=J]_[%_VFP.5V3A=?_Y^NEP>!O=
MWNX?GC8O]_N;W=OFE=[YOGM_N3_0_[[_N-V_O6_N'X^-7IYOVZU6[_;E?OMZ
M;2V,WB^QL?O^??NPF>P>?KYL7@_6R/OF^?Y`\>^?MF][6'MYN,3<R_W['S_?
M_O&P>WDC$]^VS]O#WT>CUU<O#Z/TQ^ON_?[;,SWW7T'G_@&VC_^CS+]L']YW
M^]WWPPV9N[6!ZF<>W@YOR=*73X];>@+3[5?OF^^?K[\&HZ+3O;[]\NG80?^[
MW?S:5_Y]M7_:_9J^;Q_S[>N&>IO&R8S`M]WN#R--'PVBQK>J=7P<@=7[U>/F
M^_W/YT.Q^Y5LMC^>#C3<77HB\V"CQ[\GF_T#]2B9N6D?PWC8/5,`]-^KEZV9
M&M0C]W\=7W]M'P]/GZ_;PYM^T!J&?;+R;;,_Q%MC\OKJX>?^L'OY/RL*3%"E
MD;8S0J_.2-B[Z?9;84`^FQJ&KF&G;!BT;H).JW>F'5D]1DVO<-B]&72[G=[`
MA-T0:L^UI%?7DCQ>U++O6M+*X987Q#IT[>CU@[$&-!OLX)AIX3K^PFB#<F#I
M'_![V:`$&$[S#W9[P:,&&$_S#SB]<&`"F@/V8;W)<-'0F`EOVU8FQ(4/BPD1
M>#/BDH?%A`CH'Q]]6)I$-F!O-C4][*U=N,<\,+D_W'_Y]+[[=47)E<9W_W9O
M4G4P"L@<,H!=!&5..)42:!D;*U^-F<_7U`FTVO>4Q_[\TAF&GV[_I-SSX#1W
M6A/XBC$4)CL8LQ,)(@EB":82)!*D$F02S"3()9A+L)!@*<%*@K4$107<TO"4
M8T0+Z3\Q1L:,&2/T[AT`#UI;#`@4:#*1()(@EF`J02)!*D$FP4R"7(*Y!`L)
MEA*L)%A+4%2`-R"4G_X3`V+,T(Y)+Y55T_&'X,Z)**V5HIXO&9>2<I@4B12)
M%9DJDBB2*I(I,E,D5V2NR$*1I2(K1=:*%%7BC1IUH1JU=O>FW/$O3G;&T''<
MT-]WEG3)5#E(85^,Y+@4H=E$D4B16)&I(HDBJ2*9(C-%<D7FBBP462JR4F2M
M2%$EWC!1)WK#5'\6Q<9CU/Y86-(=E'ENK,A$D4B16)&I(HDBJ2*9(C-%<D7F
MBBP462JR4F2M2%$E7L?3[OV!CC=JO^,M">WAWFS?8T4FBD2*Q(I,%4D4217)
M%)DIDBLR5V2AR%*1E2)K18HJ\3J>3H`?Z'BC]CO>DNZQU#N>F\8EX7P4]%K^
MMC&QHAX=^LJDU6Z+(UE4BI"T8D6FBB2*I(IDEE2BGBF2EZVJ(8I#RKP4(<2%
M(DM%5HJL%2DLL2%Z(T9]YHV8/37?F.KQ\+1]^.-N1UU*Q[F:W!72Z=B>F8T1
M?R`MJ73)6)&))3T*K1RUH"='K12A2V)%IHHDBJ2*9)940IPIDI>M&D*<ER*$
MN%!DJ<A*D;4BA24UHT8U]/]_U(P1?]0L"2L;3DFJ'2"7GQ7U.\=JJ=T*Q'$A
M*M]'!\6E69"I(DG9RM1@9%4486GY/FQDRL9,D;QLY:R*6.?E^["Z4#:6BJS*
M5O6QKLOW8;6HVO`6I+GL\,:V9N71K1"6WE'NCZ)#U6%DU#2.3M6EY5Y9D:+?
M(U;A86*-IAHE&J4:91K--,HUFFNTT&BIT4JCM4:%0[97_1$SU6[UYN',B-GB
MF(HE]-^=N:2BI=BC`W_9\?V!O\F-G2BDXV8ITELAJV`]TBC6:*I1HE&J4:;1
M3*-<H[E&"XV6&JTT6FM4>,@?,%,-?V#`;/'L#9A%877OHHMB.6).Y:\GF3W-
M[2(-/ITVJ^,J;$50#8])ENZ3PX[8*F-(*(&<GB!3J/APFS"J-A01I%`A@D'0
M$:DA@Z0Q@AE4'$'.J"&".50V@O:P%W1%D`M(&B-80L41K!@U1+"&"A$,.]V^
M/^@%)*<B\&>B*?$_,!/=C4`U=5@4TB0J!SWLRWL5<P]MYMB9W%&J.'<X9#:<
M/[^$8;LCGC>&::H)R@!46II"U2F37J)1"F2]!:U0GO0S*!J]S:!B;[E&<R#K
M;=`?]H;^6"Z@:/2VA(J]K31:`UEO[6XG%*NG@.*4-W_FF%N'ZLSYK8.[^;!!
MG`$=$JE-C/H8*C]IJ=1FS5<*Z0@-[0H*>UTQ56,(3JV?8\4QA8I7<*)1"N2<
M]=O"609!H[,95.PLUV@.9)T%P:`KRKL%%(W>EE"QMY5&:R#GK3WL"V\%%*>\
M^=/)W*54I].9,XR]>O&V1(LZ[7*%C\W'432["#6DA@E4G-0BC6(@-C_5*`%B
M6ZE&&1#;FFF4`[&MN48+(+:UU&@%Q+;6&A5`1UO^\%!.\(;G]U:[L2)J!8LZ
MU8TAU$=/JPII,SB=XR?FDT.]R8@=.H+*Y?A>N]T1-5@,"=D[[6X*%?=I`E1]
MFJ`G(DBA<A%TVNVV2/P9)(T1S*#B"'*@Q@CF4-D(PF%W*'?L!22-$2RAX@A6
M0(T1K*%R$="0]U3^<,-Y*@)_@IH+IFK^D!/T7[NW4_=(U6K6WE-Y><4B+Z^4
MJ&%^3,S'T2;[V+_V,+>XD48Q$*_?J48)$-M*-<J`V-9,HQR(;<TU6@"QK:5&
M*R"VM=:H`*K)*^:&J3IL9]*^O9#RAL?=6E&J+]=J6Q[+Q^;S>),:Z*54J4/B
M!"K>^2*-8HVF0'QQE0"QK52C3*,9$-O*@=C67*.%1DL@MK4"8EMKC0H/^0O-
M7!Q]8,3L/9,W8N[JJ;HKU]2N3G4FY3M58[*)`J>RR68X#$2ZC2$XE6K<F:\,
M">5)@H:-_E.H7,+OMH=BQ\F@:`Q@!A5GVQRH,8`Y5"Z`L#44!]$%%(T!+*'B
M`%9`C0&LH;(!M,->7UP>%%"<"L";A&TZ4WY@$A[E_KG#(5%EB%X90]6<-J#B
M)14!V=-Q.U!W)1"<.AS;&0<5K]\$B)VE#G4">_\M+ZHS-&GT-8.*?>5`[&L.
MA&._K&@6$#0Z6T+%SE9`[&SM$#T89^VP+Q9O@895C^T6#Z4_<\C61V:.D8N9
M8Y&X\)#U:=NIFM,75%RY1PYU*->4.U4X$(5MC(;5U5)]9C=]RB#*A(6&[#&M
M]RC69X:&C1YG4'&"R('8X[S>HSC_+="PT>,2*O:X`F*/ZWJ/\@($#4]Y]&>2
MN3:M;H3RQ'G1)Y=M8T5,,(O\U#00.\;8-3QSHH&*%U7DD+^H!J)&B='PU*)R
M$\R%RLLX04/VF-9[Y`5ZM)6A8:/'&53L,0=BC_-ZCV*-+M"PT>,2*O:X`F*/
MZWJ/XB.4`@U/>?0GF+GZK$ZPYK,Q';'43+*H6KHXU9DK$:AX444:Q4!<(DPU
M2H#85JI1!L2V9AKE0&QKKM$"B&TM-5H!L:VU1@60+EW:=.+QAN?WUK^Q(M:_
M1?Z5R$#L>N.C>ZIHSFPPUI:X=Q>+/8(M>SH;=-IBWL805!.C*I^F4'&/)D`4
M1KF;Z0L1J-SQ-.C)/WC.H&@,8`85!Y`#-08PA\H&$+;D'QPN(&CTOX2*_:^`
M&OVOH4('=(=BPR^@.!6`GSG,O6<U<\BI>=EEB/GNAYR;Y8TJ3A1CISJ745Q#
MOBB(T)!1#,0K=ZI1`L0-4XTR(+8UTR@'8EMSC19`;&NIT0J(;:TU*H!J,@H-
MKC=L9Q*^D8O485&/.IN76TNLYG';JLX='9R*-[D(#1G%&DV!>,-,@+AAJE&F
MT0R(;>5`;&NNT4*C)1#;6@&QK;5&A8?\A6:N^*H+[<R(V1M!VE.P>N[:%HEJ
M0B3H,51GDKVSU9AK(F?++S!DOHGAD29!.9-J"@SGD1\H0</&(-+Z(%3-X<PW
M!C&#1PXB!VH,8EX?A"I#+@EB"8\<Q`JH,8AU?1"J,CD3A#\KS67G!V:EO1OU
M9J5%?@DB/R(8MYV*7LHYHDX%$ZAXC44.^26(O!.+T?#48=F5(&406%,)&K+'
MM-ZC6&89&C9ZG$'%>20'8H_S>H^BZ%F@8:/')53L<07$'M?U'D714Z#A*8_^
M3#(WGM69)`\2E]6X]M[4FV#N*I7JQW+JA'T1Z[CM5&?2GE-QN1^YAB+'B7TP
MAOG&]#*%BE=V`L0>TWJ/XM">H6&CQQE4[#$'8H_S.H^=EC@W+M"PT>,2*O:X
M`F*/ZWJ/(FD7:'C*HS?!0IJ&W@1KWD"/<O_(XU"UQF7$DTOG):CXF2.-8B`^
M^4TU2H#85JI1!L2V9AKE0&QKKM$"B&TM-5H!L:VU1@60/I&:OPGTAN>WUO_1
MBA@U>S/9JTZ23DMLO6/7\,Q!%2HR6>8256-&3N7M.9V6V&=CV#J5'>V>`Q7G
MXP2H,8BT/@AQM9?!5F,0,Z@XB!RH,8AY?1!B+US`5F,02Z@XB!508Q#K^B#$
M]EC`UJD@_%QB+B.;-JO+JEYS%!=EE4->CK&J,U4O&G)%&&D4`_%:GFJ4`+&M
M5*,,B&W--,J!V-9<HP40VUIJM`)B6VN-"J":'&,N*4\,VYG=P+04><6B+G\U
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M<4.@6*,IHP;S":M@*]4H\Y`_C4S=^X'.LF6RUUFN<J:I4W:#_DNLT*G\`YWJ
MK%J5.%5&L&7_?"0,>J'\SD,,2?7,IZJW*52-027U*A%4"I7[8YUAT)=?JLD@
M.164-S`=4GU@8(YR/]\Y9`Y-E8$1I^,Q5,VSF%689A&0^[@I;`WZLA""A%)J
M&8$>!:@:(TA8A0A2(/>!6Y>^A^%_]26#XE0`?H_3-/A(CQNYZ'&+3&HJGU=?
M2)GJT>0->BE5JE<FK,+S1@[1B]E`NC(AQ6AR:G[9NA.J1O<)J^`^=8A>C/M^
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MRQOZ)E?+_-;=]]WN@/\Q#LJ?;/[R;P$```#__P,`4$L#!!0`!@`(````(0#]
MP[B>010```MO```9````>&PO=V]R:W-H965T<R]S:&5E=#(V+GAM;*R=77/;
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MV"C=[Q[)`?KOV=.#Z1K4(G=_?3@?4<4/7]Z^T[\F[\97EZ,!F9]]WKZ^)0]&
M\OSL_H_7M]W3_UFCYHY:D<B)T%\G,AB\&T27DQ,TJ+;&$?KK-,;OHN'XZOH4
M1R9.A/Z*(R>K7#D5^LLJ[Z['XVAR?75\F]``:^Z'_K+(R6URXS3H[Z^WR8#Z
M5..)^8>3&1X=V@&9VM+T#[Z1TUMC0/W+RDA'^X7X#KBGF7^<?B_</09>__B%
M>^'^,9`.\BOWPCUD(%WD8%PN[/!M9H/YW=O=Q_<ONY]G-,72`'W]<6<F[,'4
M"/(\8$=M.S/LFQAH1C`JGXS,AW-J'AKSKS2;_?DQNAF_O_B39J![9W.+-H/0
M8L869KHQLG,-8@T2#5(-,@UR#0H-%AJ4&E0:+#58:;#68*-![8$+"D\;(XKN
M/Q$C(V-BQ*U[RT""-E0!80LN,M<@UB#1(-4@TR#7H-!@H4&I0:7!4H.5!FL-
M-AK4'@@"0G/1/Q$0(_/A?$A_O%$S"4-PZXQHWFJ-E,FL-6G#!"0&D@!)@61`
M<B`%D`60$D@%9`ED!60-9`.D]DD0-6K"(&K=6QV>T8QU$QQNU%M+QK24MY&(
M!C=AN&:M$1>;`XF!)$!2(!F0'$@!9`&D!%(!60)9`5D#V0"I?1+$@AHQB(5=
M=MZ9?5)_6$S!,"R6C&5>FP&9`XF!)$!2(!F0'$@!9`&D!%(!60)9`5D#V0"I
M?1+$@%;K(`;]#6^LPX:W9&2W]&:YG@&9`XF!)$!2()E/@IN@K51P$UY'>OO^
M</_[[8X&*RVL'3<WHGV*W;T8D?#>++FFN43&^O!2C75K-*)=4VLTF"BCN36:
MT%+2&D5#M?&)CU%*.I74BIT>HY1U*HW:NPL:F.XN:.".AJ1LC5O26(<M:<DU
MS03>_4=M74T`9M9HY!MA2SHE4QEM+P=7EVKNC8]12;2*#EAZC$JF5:[DCH+6
MHPSLA-8SUF'K67)-W;^G]:P1#40QPM9S2E>N]:ZA]8Y12;3*6/>_8U0RK3*1
M'4W0>B;S/*'Y&O.P_1PZT/V<U8'^QUK<`:\CW0&/TDFTSDTD0Z\9#NE1.AGH
MC*_:814VHTDL_"2O?PP/;!Y"^U+>P]PZ%.Y]AE*='<5BQ07GB&)$":(4488H
M1U0@6B`J$56(EHA6B-:(-HCJ`(7A,6F&'QYO#3L0*9N@!)&RR-\.F:,8FE8\
M-$<4(TH0I8@R1#FB`M$"48FH0K1$M$*T1K1!5`<H#(M))/RP'(B%RSO\46.1
MOT,RYUD4"P_-$<6($D0IHBQ`X=V8K;A_-UXG.WZC9([/U`KET(&MDK,ZL%=R
M5FJS=-W.:LTT$Q^EE71KJ1D[/4HKZ]0:R4XO;&FSX?9;^D"_L?OS8`Q;%"Y:
M([5GG)G3>M.5^C=-SNJ:%ZU1I([EXJ-T$M#1QWOI43J9UHF\?4C8C&;+?T(S
MV@PA:$:+PLT3-J.U.K![,B>_U-C7O'V*1M`KC]%)0.=:+:*IL^CW)],ZXTOI
M'F$SFKW^"<UH4X.@&2TZU!NMU:'>Z+2X-T;7T(S'Z"3F!-V$@W7&5S"PC]')
M0.=&MF)A,YH-O]^,=OKD3[>./R>WB0.UK^S5HQO5!V[-0;R99OVA+5MDM]EJ
M;62S!2@6);9*$*6(,D0YH@+1`E&)J$*T1+1"M$:T050'*`RDR3W\0!Z8G6VJ
M$HP'B\9^<**1Y'\N/*T5-_Q\`"A&E"!*$66(<D0%H@6B$E&%:(EHA6B-:(.H
M#E`0GJ'.^+QM2G^DFI)A\N>0M_&=(9HCBA$EB%)$&:(<48%H@:A$5"%:(EHA
M6B/:(*H#%(;EM`QRB!FD0][&=X9HCBA&E"!*$66(<D1%@,)[UFG9@?Z'N=C0
M)5[--S'LM"!(YG\\JW%6$YK/VV.?X5`=M<1BQ5-,@BA%E"'*$14.C>WW2(+/
M(TT2X\^AWB`]/I<P:Z!9Y+R$R2%;I6LP:^6AN;.:T`HOK3.1_4]3,!8K:1VK
M1049I6B5(<H1%0YUM8[)D?[_K6-45.M81#D4NS\S.P2R.I!6.:NKJ#G[&UX.
MU&(5BP$K)Z+,*!4D[0Y]-Q,M<TQ+E<F.J@E,+@:L7(@RH7`0GI9,F>\-Z59S
M:9+?:BWJN9&YTQK37-9VL\%$W4TL5GPW":(4488H1U0X9&,>MHS)-W0W&X[?
MT;T=F*ALHD(=F#V^'5HTH?'1WFHT4HGBS%D=V.*+%<O'B!)$J2!QHJ-[N30K
M:KW/I2#76`0H;#:3%_C-=J"Q;!H1-);++/SI)QKI[?G0686]1XX,FK$P[[92
M#1^SU4TS?D>3B1J_"1O0YJF-'S1=RE:]+F7=5LJEG*VL2\.K2"U.!1OL<RD,
MBDE<3@B*RW/\'FS1B%;<M@6BD<JK9D-G1;-F:P7M-!<K[D\Q(Y=O7EVIU29A
M`^J=^Y53MNJM/Q,KKC]GY.J_OE'U%VRPK_ZPN4TB<D)SV[PE&`,636BR:6\7
MCD1F0VO5?Y0Q%RN^W1A1@B@5)$Y`-#.Q8OD<41&@H+%&.B/IGS`:\W#==BCH
MFS?JW&/&1KU=8]YMI09GS%:VMPS&5VH<)&RPK[<TDU/*5KTN9=U6RJ7<645V
MOAC<J(FP8)5]'H4A,>F%WW]_\3#&=$R[6Y`.%.G(W+*5WPQZMA<;[F1S1#&B
M!%&**$.4(RH0+1"5B"I$2T0K1&M$&T1U@,)`GI9BF1&D=G<.J<,8=1@X$RL)
MC\O-9!\1HU6"*$64(<H1%8@6B$I$%:(EHA6B-:(-HCI`87A,OH3C[(AO:8UL
MIN4O&0[YAS&(YHAB1`FB%%&&*$=4(%H@*A%5B):(5HC6B#:(Z@"%8:&9*`C+
M@17)F*L5R2(:F#P>9F973U8>FB.*$26(4D09HAQ1@6B!J$14(5HB6B%:(]H@
MJ@,4QL*DDOX0.1`+FWD&X\(B[X!C-FJ1K$NPL9D[J^"0*(K4PAJ+%8<Z090B
MRA#EB`J'/.\7B$HI*#<$YUF56+&K2T0K1&M$&T2U0QTG-B/:=01!_*7SK$9%
MC3,C3-^\\`X`G96'Y@X=.,\2*VZ=!%&**$.4(RH<\OQ:("JEH!=(??16B16[
MND2T0K1&M$%4.]052)-T^Z/QUP)I4_=@D+ILWCM$&K5(FJ)CD%JK_4=O3H8,
MN*T246:4(LJDX)YS-C%@F0)E%HA**>B4U7%#)0:LO$29%:*U%.SV>2,&K%P'
M,N'<>]JI@3DDU>N@.P_PP]JBWK!:JP-G@ZY&LN*[21"EB#)$.:("T0)1B:A"
MM$2T0K1&M$%4.T1_Z+;#B)UV\##"@P>'KJG]Y>`A4J<A,V=EENW6JF-LNN,)
M&7JQ%)2(@56*5AFB'%&!:(&H1%0A6B):(5HCVB"J`Q1$+#KM]*,Q#]=`A\PP
M;F,1Z>/"&5OUGDW.NZW464/LK")?*]+?L4U8RS^@'%ZJQ#YE*QG"F2"YH<%$
M.9%W.Z%FTH*U>IU8L)4X40KJ<:+J=D*YNF2M7B=6;"5.K`7U.+'I=D(U=,U:
M^YP(>V7W`5"3F![_`:3I(&I!<,BDQ%YG5<=G,[;JGU[$BN>2V"$Z!?/EU5%@
MP@7]L[".GFF]ISF.Y3,N*"B7&NV*J]*#@HOX=<%,N6`K$2X155*7?W?J+&;)
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MTW:GCJ[IK.PK7<Q#FS%K"4H8B7R**&,D!7-$!2/16B`J&8E6A6C)2+16B-:,
M1&N#J&;4:(5ATV=ZYA3AF&]61'BZYU"8KXS5-G#FK,R1;U_LK+RWXL=<4);)
M!%'*2";=C)$4S!$5B!:,1*MD)%H5HB6B%2/16C,2K0VB.D!A[&B1#X9<_WEL
M9,Q5OF)1N!!@ON*L#BP$SJIWYHF=$VHA4+OTQ%F9#TK;/@+[II2M9/K+&/4Z
MD7<[H7;I!6OU.K%@*W&B9-3K1-7MA-I^+UFKUXD56XD3:T:]3FRZG5";])JU
M]CD1]DIS"J@7@JLK\V:MLQ-V+?8L,5@'+`KSE;':<L\B9W5@>G%6,O1B5]!]
M:G^E%L.$=:F7MUT2EIR4K6249XRDJERJ$JU(/YM=<$&_1A@$"[:2&DM&4F,E
M-9K4:*0:;<DE_*K@YE9L)56M&4E5F["JP8T:5C47V5=7V)G,V:/?F0Y,<<9<
M37$6!;N'%DGSP]W.(V<E=QLC2AC)*ITBRAB)5HZH8"1:"T0E(]&J$"T9B=8*
MT9J1:&T0U8PZ=@_FO-`/SR]]!F&."'34W$$D#=-VM$68H3@KBE1KU1%(9]4[
M$\;."5J8S`A1,V#BK@8+$M24LI5,PQFCWLISJ5QN)-(?-16LM6\:;M*C!5N)
M$R6C7B<J<:*C!9:LX5<.+;!B*ZE\S:BW\HU4WM,"-6OY3OA38C!WT&=F_9WS
MN(RDD0GG%(?\.460^`_-,V<KV:W'B!)&,G931!DCT<H1%8Q$:X&H9"1:%:(E
M(]%:(5HS$JT-HIH1SBGF<R:84X[)2)J"*E!&BQZ=]">(:**2[9DK>"`C82M9
MZF)$":*4D4RR&2/1RA$5B!:,1*MD)%H5HB6B%2/16C,2K0VB.D#AD#OM0'&,
M!XH.'<A(V,J/:\=HL_+F*WG>\J!RC=AIA1F)?O0AX1KWS3SV:(JM9/K+&/4Z
MD7<[H5+G@K5ZG5BPE3A1,NIUHNIV0K77DK5ZG5BQE3BQ9M3KQ*;;";V)9*U]
M3H2]TAQ1ZEW*43.*/=OTDY"Q16$2<J/VTS.VZD]"V$I&6XPH090RDI&;,1*M
M'%&!:,%(M$I&HE4A6B):,1*M-2/1VB"J`Q3&KNM8\>1LTGQE5NTP'9KX:0B]
MO#A\_<;,69E/^;TI1'WH,F<K^;@P=LAM)U56GW`!O_O"_)6RE8RAC)'4E(<U
MZ<?="B[16]6"K:2JDI%45855Z1>[+;E$;U4KMI*JUHRDJDU8E?ZF7\TE]E45
M]B%]QMF?1)H7/^G.8E&PX6M1;\]P5C(B8B=/A^M\G)TPDHU5BBAC)`5S1`4C
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M,?]`TO7T$WWX0'U!7:'7ITW-&\"ZKMS0E9NN*\/+J7G_$9;Y-!I,/]E?8M+U
MT!7S<"N6N1T-Z4HS'*#,B*XTNS9]94(>4,A0;3ZZGIKOV>,5^I&H3YVUD&.=
M?I%;7?:?1M-/]"H\K.#6>-O%HVG='%_HFQA/ZV:NT'Q@/.IT:4`^T4M8L6YZ
MD&QJGD'"*_0\&35(5SWT@!)=Z2I#CW_1K71=F8^NIC%M5K`>>L9FFG=>H6=D
MIN8Q&"Q#S[B0!UU7Z(4R4_.*%RQS2[[==OI&CP).9YU7Z/$_\JU+C9XGHRM=
M=TI/ZTW-@UX='@R'TUN[*JK(S>C*K//*G*Z8]T:A&KVAB:YT]1MZJ=34O#JI
MJTPT->\APBOT1B%2:ZY<M,[13Y']N/NVK>Y>OCT\OYX];K_2-''9Y,<O]L?,
M[/^\N6_8?=Z]T8^0-5^V^TX_.K>E+[Y=FE?E?-WMWOA_J.J+]F?L/OY'````
M`/__`P!02P,$%``&``@````A`*$"+T=F!@``C20``!D```!X;"]W;W)K<VAE
M971S+W-H965T,C<N>&ULG)I9;^)(%(7?1YK_8/D]>`&S*:057,NTU".-1K,\
M.\:`%8R1[72Z__W<<AE"E3WW0O*0!//5<=6IQ8>B'K_\*`[.]ZRJ\_*X<H.1
M[SK9,2TW^7&W<O_^2SS,7:=NDN,F.93';.7^S&KWR].OOSR^E]5KO<^RQ@&%
M8[UR]TUS6GI>G>ZS(JE'Y2D[PCO;LBJ2!EY6.Z\^55FR:0L5!R_T_:E7)/G1
MU0K+ZA:-<KO-TXR5Z5N1'1LM4F6'I('ZU_O\5)_5BO06N2*I7M].#VE9G$#B
M)3_DS<]6U'6*=/EU=RRKY.4`[?X13)+TK-V^Z,D7>5J5=;EM1B#GZ8KVV[SP
M%AXH/3UN<FB!LMVILNW*?0Z6,IR[WM-C:]`_>?9>7_WOU/OR75;YYEM^S,!M
MZ"?5`R]E^:K0KQMU"0I[O=*B[8$_*F>3;9.W0_-G^?Y;EN_V#71W!"U2#5MN
M?K*L3L%1D!F%D5)*RP-4`'X[1:Z&!CB2_&C_ON>;9K]RQ]-1-//'`>#.2U8W
M(E>2KI.^U4U9_*NAH)/2(F$G,H/:=^^'HW`>!=&45O%TC=H&LJ1)GAZK\MV!
M40/WK$^)&H/!$I15R\;@CZ['I:W_UU1HHQ)Y5BHK=^HZ4+R&_OG^%/G^H_<=
M/$T[9MUG9E,3B<^(<E#ILO.%#]W`+,+/Q+F(.%_X*!+Y5B%Y9E2?@P\7,\#B
M:S.&N_?<9@6K-I_OO-870/MB0FA6-NX3LYF)L#YBB?`^88N(/A):]Y%])/(_
M[F2X,C9=.0\1W!U5:.7"B+J8$?ECLZUKS<#O"V,/"))@),%)0I"$Q`C#J\EG
MO%*%5B[TR,6'R)]87FD&ZG%A;*](@I$$)PFAB?FBG>3^:&I/+>O]:+8P?CXJ
M;=@&J^#M$T_!MEV199=FYFTMPV#AVZM1;`#3:0]@UX`J;RMP`PCF/4!H`.DR
MB1&&/["R7OMSVQ14A6R?/OQO%]BU9J+6I]FXUX;X^OV'2;^1[!H8]WWFU^\'
MB[[/0@.82QAAN`2KS;5+^`*E8-L=:Y%<:P:I6ZR)SK]^\]GU^_"P[QG,KX'Q
M=-8#!%D'B1&&/RJ.#CSK<9]4(=NGN37;-(/Y1!*,)#A)")*0&&%XM?B,5ZH0
M]=#3#.8523"2X"0A2$)BA.%5`('Q_H'5EK)'UL(:61VD)YB:/O8R''<$8B@S
M1&;]-8C3&H)&)(J8AJD`>O=,#'1L-7)"T$O9&D+LB#L=!&$TPFE$T(A$$=,S
ME5CO]TSG7%@B+[FIGT,##2&&Q#3":(33B*`1B2*F9]"D:\_PE3Y0M#4A`RO?
MK3M(3T@UE09FI-9![&2T"N\01$70B$01TRN57.\?7SKOFG/RXW.4#EF!AK1G
M8?\9'W<`TE9&:7!:0]"(1!'3+Q5>+;\F<(T88SKRFG[9GPO5U@H,1,2.F$88
MC7`:$30B4<3T3$59RS.UVT)XI@,PL89A*;D=AG%`(HQ&.(T(&I$H8GJFXNW]
MGNE0;(ZSWKS44!<N)@,KF0:0@<@"0H-W`*(A*`V):IANJ8!KN77#K-2QV'3+
MWH$(L.S<C3`28;0*IQ%!(Q)%3,]4T+4\NV%6ZG@,W8\E"RQ#=YZ1"`M(A-.(
MH!&)(H9GX:<B?UO*3ACVUDT'Z5D9P#<=5L2-.P"948S2X+2&H#0DJF&Z9>5]
M?+T/AW*^O7'308@),8TP&N$T(FA$HHCI%:Q"]\_&4)6B/GIW$.J9UD$01JMP
M&A$T(E'$]`SJ>^T9,;X4;<]">^LKU!!B1$PC;`")`FOWB`]`UF@7-")1Q'3+
M2OJ$6T,)W]ZF"#6$ND4BK%.9M+NQDW$XMSY\<?HV@D8DBIA.#61\^LFHOHVT
MQY=O]>BZ@_0J/[3S;`"#6\\&,;3W;`"#F\\=@?2;1!'3K4^E^U"G<B-[A=8C
M;]U!2#UC&F$TPFE$T(A$$=,S%9_OSEZA#MUX]NH@U#.M@R",5N$T(FA$HHCI
MF97QB?5K*-M;"\L:#D^H*=M]7]9^#=&/772XOT&&=PSBN:`1==I#57A81;NE
M3W/HPPY%5NVR.#L<:B<MW]1)#;7(7JY>3I$\A^KK?.OZ.EC"R83^=18LX?A!
M_[J`TRCM=>\B!(=!3LDN^SVI=OFQ=@[9%JK@CV:P4E;Z.(E^T92G]DC&2]G`
M,9#VWST<^\G@+(0_`GA;ELWY!=S8NQPD>OH/``#__P,`4$L#!!0`!@`(````
M(0#,2C^TV`(``)T'```9````>&PO=V]R:W-H965T<R]S:&5E=#(X+GAM;)15
M76^;,!1]G[3_8/F]?"40@D*JAJI;I4V:IGT\.V#`*F!D.TW[[W=M)R20JDM?
M2&R?>SCWW.O+ZO:E;=`S%9+Q+L6^XV%$NYP7K*M2_/O7PTV,D52D*TC#.YKB
M5RKQ[?KSI]6>BR=94ZH0,'0RQ;52?>*Z,J]I2Z3#>]K!2<E%2Q0L1>7*7E!2
MF*"V<0//B]R6L`Y;AD1<P\'+DN7TGN>[EG;*D@C:$`7Z9<UZ>61K\VOH6B*>
M=OU-SML>*+:L8>K5D&+4YLECU7%!M@WD_>+/27[D-HL+^I;E@DM>*@?H7"OT
M,N>ENW2!:;TJ&&2@;4>"EBF^\Y-L@=WUROCSA]&]//N/9,WW7P0KOK&.@ME0
M)EV`+>=/&OI8Z"T(=B^B'TP!?@A4T)+L&O63[[]25M4*JAU"0CJOI'B]IS('
M0X'&"4+-E/,&!,`3M4QW!AA"7LSOGA6J3O$L<L*%-_,!CK94J@>F*3'*=U+Q
M]J\%^0<J2Q(<2&:@_G`>.$$<^F'T?Q;7*C()WA-%UBO!]PB:!MXI>Z);T$^`
M66<V`W_>S@Q2TC%W.LB$`EI"-9[78>"OW&>P,#]@-A83831@@C$B>P.Q&"`N
MZ!M$0NH?%ZF#QB*#:*`W>6PL)#(VZ\2RLXV1`'#F7,#[[FAPBA=GF8?!)/>-
MQ<!S<&>B+7L/,=(V_X@V#4XQI#F\UX_F$U<L)C9U]:-H&<9C0#8">/%L[@V`
MD3+H[>M=T^"ILHDG&XL)K;+X[+6FG-GH>!F=HD>JH"6O5Z7!4U6G)K5=9#$'
M51>ESLZ/@WD<ONT5M,OUJC1XJFI2I(W%'*H(HR8X%<FZ-0+XP6)YNL'6+SL.
M[;1HJ:AH1IM&HISO]*@+H`K#KIW"&S^!*P7C;[*?P70V^^YP`-.Q)Q7]3D3%
M.HD:6@*EYRR@A,+.5[M0O#=W>,L5S$7SMX;/((7+ZCD`+CE7QX6>X,.'=?T/
M``#__P,`4$L#!!0`!@`(````(0`LEB=Z71@``.*3```9````>&PO=V]R:W-H
M965T<R]S:&5E=#$W+GAM;*R=67/<.)*`WS=B_X-"[V.I;DEA>Z)5O&\R9G>?
MU7+95K0E.23U>.;?+U`$B..C6%4=\])R?TQD@ID`B$P>]?'O_WK\<?;/W<OK
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M_OPK?GGX4CP\[82W19QD!'Y_?OY#BJ9?)!*-+]`ZVD>@>3G[LOMZ]^>/M^[Y
M5[)[^/;]381[)<Y(GMC-EW\'N]=[X5&AYL-\)37=/_\0'1#_/7M\D$-#>.3N
M7_N_OQZ^O'W_=+[^<+5:+==7&Z'E]]WK6_0@59Z?W?_Y^O;\^'^]T$RIZI7,
ME9*%Z'U_?+'^L-I<+F;"YK%*EDJ)^#NB9,*Z,+$_!?%7-9QM/LRO5K/56IJ?
M:+E6+<7?TTQN5$/Q5S6<-B1FV[Z+XN]IAJY50_'WQ'.;B:'41U:.J3XJ*RNT
M$VZ9#8-"_$,UG:\^S):7AQPZTR-!_F,PNIRO-E?[H3!E5`R>OK]F%!T;QYD>
M._(?@UDSC*?,ZM$C)\UIYZI'S\P,G]6'X\Y5CY^9&4!'GZL>2S,SF*;C>M%/
M^?T*$MR]W7W^^/+\ZTPLRR*ZKS_OY"(_NY':]-K1NVM83=Y;3,0J(K7\)M6(
M9>/\3*P3KV(%_.?GY6S]\>*?8M6Z5S*WE)FY$ELM(9<HJ3;P0>B#R`>Q#Q(?
MI#[(?)#[H/!!Z8/*![4/&A^T/N@L<"'",\1(S*/_1(RD&ADC[=U;#4S0YEY`
MM(1N$O@@]$'D@]@'B0]2'V0^R'U0^*#T0>6#V@>-#UH?=!9P`B)6I_]$0*2:
M3^=S\6=BUB@AL:@-0M[$V@XB0YA`0I`()`9)0%*0#"0'*4!*D`JD!FE`6I#.
M)D[4A`N=J(UOC_2*)J7WP=%.O55DOY';+T];D``D!(E`8I`$)`7)0'*0`J0$
MJ4!JD`:D!>ELXCA>7%5/<+R4=AVOB/@S3('E;.,M58.0CE<`$H)$(#%(`I*"
M9"`Y2`%2@E0@-4@#TH)T-G%B(2[1)\1"2KNQ4,2:!"`!2`@2@<0@"4@*DH'D
M(`5("5*!U"`-2`O2V<1QO-CEG>!X*>TZ7A$16&L27'F38!`:)@%("!*!Q"`)
M2`J2@>0@!4@)4H'4(`U("]+9Q(F%V.>>$`LI[<9"$6L2@`0@(4@$$H,D("E(
M!I*#%"`E2`52@S0@+4AG$\?Q(H4]P?%2VG6\(F*269/@VIL$@]`P"4!"D`@D
M!DE`4I`,)`<I0$J0"J0&:4!:D,XF3BQD<>"$8.S%W6AH9,T#HH`H)(J(8J*$
M*"7*B'*B@J@DJHAJHH:H)>H<Y,9"IGY,PS_(^MOT-E76:;Q)HM'5D.EMB0*B
MD"@BBHD2HI0H(\J)"J*2J"*JB1JBEJASD!L6F0#:83D0BSY?%`F=7GEN90U,
MA,>0+4@`$H)$(#%(8A/W-&1*9)]&7^39CZZW[P_W?]P^B^54#*21TUN(8HXJ
M\:C$RIS+[:Q'<I2:]7A^Z:W'2DK(#D*SM2<4*"$Y10:IY=PK$(7'J(K&57FE
MC?@85<FXJL5P@JZ;90)DNWG$G:(8/?A3Y4NV/WNT<:YO\^5@KL\Z98%3C"D9
M[L%5(PY5NC:J&K>Y]*Z3X5%Z(B6U&?3XH8N/TI-`S\:<E^M&F;N<X$8I[EV7
M>K01VY#!04NZL9<Z,"R5JFOEQ2MZ\0@UD2PLBTYN!C4K#,<CU"10LS:E(->'
M,@TYP8<J:[&'8H\.#<5>ZM!05+KT$+I:8B@>HR>217;I1:WG>FEFXGYJQ$IB
MNC\)]*Q,,<%UH\P@3G"C2CAL-RID;Y&``GD+0(YA(Q42140Q44*4$F5$.5%!
M5!)51#510]02=0YR8R&3BA-BH7(0.Q8*B5%D+0LK?W4=I/1%/)#W161X3.D\
M)(J(8J*$*"7*B'*B@J@DJHAJHH:H)>H<Y(9'YADGA$>E)79X%#*38#L#"HA"
MHH@H)DJ(4J*,*"<JB$JBBJ@F:HA:HLY!3BSFIV5V>W'W"JJ1.U7,Q:;?B!BI
M8:H0A40144R4$*5$&5%.5!"51!513=00M42=@]SP^,G>]#YQS@Q/(VNJ$`5$
M(5%$%!,E1"E11I03%40E4454$S5$+5'G(#<6IV5X<V9X&KE3Q6PHU%11#<TE
M)#`-]>P)B2*BF"@A2HDRHIRH("J)*J*:J"%JB3H'N>&1">;Q5Q5Y*U5>J*VK
MBD;V5%%2!@64"HDBHI@H(4J),J*<J"`JB2JBFJ@A:HDZ![FQD`FE'0NKBG!@
M!>M34:%:C_1;L=7=1\JJ41$%1"%11!03)40I44:4$Q5$)5%%5!,U1"U1YR`W
M+#)QM,-R(!9]GNG$0J>>.CI;^<B<F$<F7@%("!*!Q"")3=S3D+F=?1K6Z#J^
M1B6VZ%@`>G2@1J4:3A<#E)!7H_+NP87'J(K&57EI<7R,JF14U<+4UUPWRTS3
M=O.!T:(24S,2;N<]<@L#"Z]0MU52TXEXH'7IA'ZQ]+*Q\"@]$?1<>WKBH_0D
MOIZE5>UQW2@SPA/<J!)(VXT]<FM4=&,O=6!8*E6ZN+1<8$@>H2::^VJNO$U,
MK"0F>Y/X:E:79FRX/CPM8YPS8U3HT%#L&QX:BKW44%M:7L&)Q^B)=)_TD%YM
M,*F/T9-`S[6I=3EN7)R6[.W%W2V21F8_M"4*B$*BB"@F2HA2HHPH)RJ(2J**
MJ"9JB%JBSD%N+$[+[!;,[#02%V!3HUIXQ>*MD=*7[(`H)(J(8J*$*"7*B'*B
M@J@DJHAJHH:H)>H<Y(;GM&1OP61/(WNJ*"F#`DJ%1!%13)00I40944Y4$)5$
M%5%-U!"U1)V#W%C(),R^@LK]GGC!0`S\$Q\]7TA-WHJFD).3+\P"VN?DNJ&5
MDQ.%1!%13)00I40944Y4$)5$%5%-U!"U1)V#W,CY>>#T%G+!Y$\C,V6V1`%1
M2!01Q40)44J4$>5$!5%)5!'51`U12]0YR(V%3-3L670@%GU>9R=_"X4V0VZ^
M)0J(0J*(*"9*B%*BC"@G*HA*HHJH)FJ(6J+.06XL_`SV0"R8JBX4LN<%4$"I
MD"@BBHD2HI0H(\J)"J*2J"*JB1JBEJASD!N+T]+<!=-<C<3TL#9BYI$%=0E1
M#?NW*O>O+)F&>F\6$D5$,5%"E!)E1#E10502540U44/4$G4.<L,C4\T3EJT^
M,W66+87LJ0(4+(!"HH@H)DJ(4J*,*"<JB$JBBJ@F:HA:HLY!;BQD.FK'PBJ\
M'5C!^D36"8M"5EEW`100A40144R4$*5$&5%.5!"51!513=00M42=@YRP+$]+
MZ_?B[B98(5-SVH($("%(!!*#)"`I2&83]U3]K+D?@2<G`DNFTQI9RX1!9F'G
MTW-:RGX<<3[W\O#02.FU/B**B1*BE"C3:-][UV5^)FM-VN.KY4LFN!K9#F."
MJZ6$PX>+XWQMZGS[BV-HI(QWE*[^TP'R>AE3*B%*B3*-1KPSEEO.5B<^[[ID
M7JF0/:5Z(?'?P1$C@ZD76E_N'R*<7\Z\;42H]`H!XRFM6)-X,#YA*C&:Y#O8
MPI27]*9&0"O.!L6"N*/,S_3^ZL1D"KCLD>U)329.+U#-Y`UCR]_>.89&2I]C
M1!03)40I4:;0ON^NO_QL3/I+5@NGKZ-+9F4*7=G+SW+AW=38*JD#E6TCI;T1
M$D5$L4&VL\V-I?TL3XR45I\290YRG79:VK1DVJ21-2:6"_]9)25T8*+VRETA
MS^NATB2>Q953;+%>>[,YD@+6Z/0<%A_3DV14R.M)ZO9DOEEZUZ?LW9ZX$3@M
M65HR65)(OD@QG/ARX=T^VFHI=_)Z[@F,E!Y/H4;R703Q88G-QKO21%I`+"&#
M?2S#L9::M)\8*6T_U4C9O[KV[&=:X#W[KKME4F)ON`^L#BJ',4OE[;)'(@[#
MV>*>WU8)N6,9SNXU&=WAT$R??002#\38A[>304@K2D$RF[@^\I.2`SYB)K+L
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M$Q5$)5%%5!,U1"U1YR`W%F.YJJJ1'+B:,%U=*625?8D"HI`H(HJ)$J*4*"/*
MB0JBDJ@BJHD:HI:H<Y`;EM.RX16S887,EGX+$H"$(!%(#)*`I"`92`Y2@)0@
M%4@-TH"T()U-7-?[:?!?K':MF!]K9"];2DJL7D,2AR0JT`V=.M#2V\>'1DKG
M6A%13)00I4291J;W.5&AD=U55,Q+(Z6[6A'51`U12]1IM.^J&UT_Z_Y+%?,5
MDW&-C'>V1(%&=H6$%7,CI;T3$<5$"5%*E&EDNIH3%1I-=K4T4KJK%5%-U!"U
M1)U&(X'T2P-_+9"L&*QZ9"^<FDQ.T5[H_>*^TFL7]V$J!DE,LW<J^49`1R"#
MEARD,,V47J]\61H!K;>"EAJD,<W&^]L:`:VWL[4XLU4XR]TI_L6U>*_'W4(J
M9(5Y(%-AUII$8F:MU_Z=!R.ESS$BBHD2HI0H(\J)"J*2J"*JB1JBEJA3:.]3
M-XZG%2K6+%0H=&6O1LNE5X#=*JD#=T*,E(Y.2!01Q40)44J4$>5$!5%)5!'5
M1`U12]0YR(V8K#P<GT*O5:'"3*=;C:R)LO3O3&R5T'1U>E3(*W*&2D@^73!,
MS*7_89!(2@V'YY?>W:%XL*0'1C(0TVRV]FRGX[:]!36;MIT/EK3M8B`3MLMQ
MVUX/JVG;]6!)VVX&,F&[';?M.;5[U[8[X/R:S5^ZGJ]9RE'(N0.P7'I5^:V6
MLL<']^%&2CLJ5$C>PA@&UG+IW6&(=$-[FS\R_/K>B^5+JT]T0X-28[&_PGII
M0*:;V+9P*KF6,HH+HM+8LL_.JX-5NJ%M$6=7:RECL2%J1RVNO'/L=,/W++I#
M2TB=LI9)<6^ST"/QP2`=F.UZ0,8S\'*@I4Q]/22*-#+J8Z)$(Z,K)<HT,KIR
MHD(CHZLDJC0RNFJB1B.CJR7J--KK<L,S48(Z_B&F-<M1&MDS<X4M0]].?M%F
MF+\C<>REW.N4M\B&RIY["?*_\!5)J<$29DFLE(C^Z*&6*#1I/!TW[FU,LVGC
M.8T7QQ@OQXU[CR%4T\9K&F^.,=Z.&_?.O'O7N#L6_;J;?Q7ZQ_//]SZ1*-YI
MU]_T6[,>IY"SA/12\C-DPX`8&7I*ZGH8$*'695"DD9FJ,5&BD6F8$F4:&5TY
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M"H_KC/T"RG'9Q$:J\09?CYPE8T"FXW!+H'2)CX;J@1`211J9J1D3)1H972E1
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MD%G5$:I`2YG,)R2*-#+J8Z)$(Z,K)<HT,KIRHD(CHZLDJC0RNFJB1B.CJR7J
M--KK<L,CBV;^#+9WV,=E=WWIS5F*58'.3JM&TKM>ZM!2K'2)#?IP$<=#!*'\
M!*A81MP;R6NO#!(I*?DK.H.ND0W!T"\SRX_I1#K:B8UW]S4[JA.YDA+.T9TH
M=,-)3Y2CG?`]46E=DYZHV8E&-YSL1#O:"=\3G=;U7B?<P3I6=K0'ZY'I(.N.
MX@>%L,8,R`R4D35&29E4*=2Z#(HT,G,Y)DHT,@U3HDPCHRLG*C0RNDJB2B.C
MJR9J-#*Z6J).(ZXQ\NU[K#&+4ZO%>RUNKJ&1-967_CO-6R5T8)>@I"9WW*$2
M<K?[&R\;C:34Q-)B^J-G=7*,\73<N)?H9-/&<QHOCC%>CAOWSKR:-E[3>'.,
M\7;<N'?FW;O&G25$5A(P%D]?0O9JO,'8ES/MBI*2.G!_6DN9Z14211J9J1H3
M)1H972E1II'1E1,5&AE=)5&ED=%5$S4:&5TM4:?1R!(B:W/V-F5Z%RGW$UY&
MH9%Y9G]+%!"%1!%13)00I40944Y4$)5$%5%-U!"U1)V#W"DD:W)V+*P;`@?"
M(EMZLT8A\[3.]@HH(`J)(J*8*"%*B3*BG*@@*HDJHIJH(6J).@>Y89$%*S\L
M\H'R`S&1S;R8]$A\]$3>-OB;_\#7U7#87.:6^!'*B]?ON]U;</=V]_GCX^[E
MVVZ[^_'C]>S^^<\G<7$4STU;^.QE]_73^>W5_$8..W%9'!KH(PMQ9)_\^D<6
MZQOY^<J1-HN-.+)/B]#F2AS9#S@<N19']FN4?V1U>2._(S!B9S431_;?X?+;
M+$0;4?4>:;,0;<3GM<>."!^(CSV/'1$^$!\3'CNR%$?VZQIZL!)']B]7^T=F
MXDS[>QC^D;GHM?C-K1$[<]%K\0M08T=$K\6WI,:.B%[W:2'LB%Z+7V,9:2/"
M,QH=T>71V,Q$C\5OB8QHFHD>BV+@V!$Q.L1O)(X=$>;%9I%'@O7E32LF%(_\
M-KOY;?3LI?D1^5OIKA'^V^+F-S&[:.!6QGZ,"Q^.RHNXCX9=S);1R2*\,>8,
M\7[BC7RUC3T2KRG>R!<'QXY<B2-C;<1;A:);8T>"U?5-*%YBHC;Q^M9-.GI$
MO(!U(]^Q8AOQ"I7HP=@1\=VS&_DE,K:Y%7V['>W;5AR1;R*RC7BK5/1MS`?B
M-45Q9*R->`GT1KX_2&VW*S$JQ"<9QHZ(\(NO`8P=$0-`O)L^=D0.@=$QL)S=
MW(IO_K'-5AS9CAX)Q!'Y846V"99S<61,F_CJXHW\MN!8F\6-_%0?CXC/[@EM
M^R,7PWKQ^OGCS[MON_+NY=O#T^O9C]U7<0'IL\>7AV]R\Z%22?5DZ>_/;V_/
MC_N'3+_O[K[LQ,<1+^7G\+\^/[_I_Q&F+WX]O_RQOTA]_G\!````__\#`%!+
M`P04``8`"````"$`[Z@=OE0*``"9,```&0```'AL+W=O<FMS:&5E=',O<VAE
M970R-"YX;6RLFUMSXCH2Q]^W:K\#Q?L!;`,.KB2G)H#OQI<ZN_M,B)-0`S@%
MS&3FVV_+<DN6FCAD][P,X4?KKU:W[O;<_OEKO^O]+(^G;76XZQN#4;]7'C;5
MT_;P<M?_UU_N'S?]WNF\/CRM=]6AO.O_+D_]/^__^8_;]^KX_?1:EN<>*!Q.
M=_W7\_G-&0Y/F]=ROSX-JK?R`+\\5\?]^@Q?CR_#T]NQ7#_5A?:[H3D:38?[
M]?;0YPK.\1J-ZOEYNRD7U>;'OCR<N<BQW*W/X/_I=?MV0K7]YAJY_?KX_<?;
M'YMJ_P82C]O=]OR[%NWW]ALG>#E4Q_7C#MK]RQBO-ZA=?R'R^^WF6)VJY_,`
MY(;<4=KFV7`V!*7[VZ<MM("%O7<LG^_ZWPRG,(W^\/ZV#M"_M^7[J?5W[_1:
MO7O'[5.\/900;<@3R\!C57UGIL$30U!X2$J[=0:R8^^I?%[_V)V+ZMTOMR^O
M9TCW!%K$&N8\_5Z4IPU$%&0&YH0I;:H=.`#_]O9;UC4@(NM?=WT3*MX^G5_O
M^M9T,+%'E@'FO<?R=':W3++?V_PXG:O]?[A1W2(A8C4B8R%B#LR;B3&9,I&.
M@O!K73M\-K7;UQ6<-@7ALREH#L;FQ+ZIW>ZHT6X*PF=3T#`&MC&:67:WJS!@
M:E?A4]1X51MG34'X_%H;#>@,=96&3,Z5<34P(^R/+]8*2>2UMK-Y56Q9O^-%
M93ZOC*Z!"65_?"V^!J:4_?'%MF)2C796N]HZY,.G'HV+]7E]?WNLWGLPQ<$`
M.;VMV81I.$P-QR'OBF)D?C0P840RE6],YJX/,8`Q=X+9Y.?]>#:Z'?Z$&6#3
MV#Q0&T.UF*,%&^Y,=J&#I0Y<'7@Z\'40Z"#40:2#6`>)#E8Z2'60Z2#70=$"
M0TB/R!$,H[\C1TR&Y0BC^X!`)LW4$H(66&2A@Z4.7!UX.O!U$.@@U$&D@U@'
MB0Y6.DAUD.D@UT'1`DI"8'+Z.Q+"9&`%@X_6J-'&Q$-C!).:,)IJ61(F(DV$
M+`EQ"?$(\0D)"`D)B0B)"4D(61&2$I(1DA-2M(F2-0@AR9HY&8CE\^K)C@G5
M><-X/W`R`2F1I/%,'TS""(LM"%D2XA+B$>(3$A`2$A(1$A.2$+(B)"4D(R0G
MI&@3)4T01"5-EW>$N/`P:S47G$QNQ#PW)V1!R)(0EQ"/$)^0@)"0D(B0F)"$
MD!4A*2$9(3DA19LH@8?5^PN!9]9JX#FQ^!:;+=]S0A:$+`EQ"?$(\0D)"`D)
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M2"9*778_%[^C1M'64,8HNYE0TGUA,,+-#X[&VEQ-;(/:F96H(S:+QFH",X`8
MI-9$2\526F%C7(H\BGR*`HI"BB**8HH2BE84I11E%.44%0WB454SQL[$[?N)
M3S+&C]!PI,+X/1@<3>%8T`J\UC7GC94%NU)A1=:>Q66KB3J>EHW5&+JAT#)-
M[=#FHA;L"J352+/RT&HL&N1+)`L:4\V)`*U8;_YYS^X)52]#-&C73UH<H55G
M7&)IA6%/&J0$P9IH7JZP8-L)4P]"BE8R")E$'4'(+SNAQ;A`K8^<4#LDNQ-H
M=TBVSO-3Y"==DU\F*%VSN5]@6P2\-K,FMIJH.;M%A>4%]M72BB1J(:TP!4M$
M,]X%K*DQ4Z5=M(!I43A`I#VTDAM[GZ(`45.;:8^TAH1HT5E;A%:=S8VE%38W
M083-'>L;WA5:=#J0HI5L;D91CD@T=W*C!K=`BX]J4[L5N[5H=ZM/.E-SR=&>
MYS@:MT>JI3LU9_?JK#.UK4C&%](*H[NDR*7(H\BG**`HI"B2J*-SQM(*74TH
M6E&44I11E%-4*$A-(D152>+_=`8PF(JVZ^#(AIE`C%-KHHWF>5/PLXF":UGR
MM+AL"MK0-X2\:6OR+LI_U)_K$XR'5G+T^!0%#1H;]=1D65I=(1;IK"M"JT^F
M"M+@I"G8W>`5RG<ZD:*5;'"&2(8XOZK&0A:4B6B/3K6WL8N<+TP9_-Y'67\X
M&IMB<S%GC\*@\P&Z[$'S6*:QDM//$@M*Y"*2\AY%/B)9,*`H1"2U(HDZ7(W1
M2LHG%*T02?F4H@R1U,HI*A#56FK&8(>A9*S>.TS9`^XOW!&P)XWZ_,"1NL?5
ME[]Y4]!J#_-V[VIRR[5@A<`)=8D%F[WDI8U$4P@^Q`Q"I#W4D?'S$<G:`D18
MVVBL;=A"M.BL+4*KSN;&:"4=2!"A`Q<V$M<T-T4=V=P,D:PM1]349MKZFEV@
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MVYUZF^H'>S,8"MS?"LQ?6X;G+`Y[P@")T7Z!%YJ_U6YJ_`%>=*[/[CHWX07H
M2SH6Z%PL8#E%W>]UH;$#+[M0AQXF#KR+07EL.[E]B=\X>;VX:_J%[<#S3:JS
MF#GPP)!R?^;`(S_*XYD#3^@HSV9.?HD_V,[#I7KGMC._Q!>V`V\!4/W%C0,/
ME2D/;0<>+5,>V0X\8`8^%(&`%\/?UB]ELCZ^;`^GWJY\ANXQJI^]'_FKY?S+
MN3G[/%9G>"6\/@:]PG\!*.%(,F+O@3U7U1F_L`K$?RJX_R\```#__P,`4$L#
M!!0`!@`(````(0`4%0WJOP\``%E0```9````>&PO=V]R:W-H965T<R]S:&5E
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M'BXQ][+>__GC[7\/NY<W,O%U^[P]_GTR>GWU\A`UO[_N]NNOS]3NO[+Y]0/;
M/OT'S+]L'_:[P^[;\8;,W6I'L<WEV_(M6?K\Z7%++5!AO]IOOMU=?\E&JUQP
M??OYTRE`L^WFU\'Y_>KPM/M5WV\?.]O7#46;^DGUP-?=[D\E;3XJ1(5OH71\
MZH'!_NIQ\VW]X_DXVOUJ;+;?GX[4W05JD6I8]/AW=7-XH(B2F9N@H"P][)[)
M`?KWZF6K4H,BLO[K[CJ@BK>/QZ>[ZUSQIE#*Y+(DO_JZ.1SCK3)Y??7PXW#<
MO<RU*&M,:2,Y8R2?&,G>A(5"OAB6R$A*0?KKJ7;Z:6HOWI2RF7+N@W)%4XY^
MFG+D?TH]):.GGT9_H8,T3$X.TD^NZ"8("]E"484GI<:R*4@_3<'P)A\42N$I
MKBD%LY0"IRK5+UQG:E59[D/UBRE1OLS++(5-5V;[_\+(9+G3U2^FULLZ+TMI
MHBNUW7=II=R16=N3A8LR)LL]F;4]<F&E`?>(^H5[Y++X!MPUZA=3],(\"+AK
MU"]<:VH>!-PCZA=3XL(\"+A+U"^FZ*71X3&L!H0I>EF7!#R*U2\757JK)Z_3
M7%A=']>?/^UWOZ[H`4/1/;RMU>,J&REK/`OJ<9;,B^]-BS0?*BM?E)F[:RI/
M,]Z!YO*?G_-AX=/M3YI_'XSF'C597U%AA9ILE=FJ!#4)8@GJ$C0D:$K0DJ`M
M04>"K@0]"?H2#"082C"28"S!1(*I!#,)YA(L)%A*L'+`+:5)DBLTG/Z-7%%F
M5*YP+]\SL,D3B,1@!1>I2E"3():@+D%#@J8$+0G:$G0DZ$K0DZ`OP4""H00C
M"<823"282C"38"[!0H*E!"L'>(E!L^:_D1C*#*VGZ(<SBQ3]5+@W(IIM$Y&0
M5!))DBY`:D!B('4@#2!-("T@;2`=(%T@/2!](`,@0R`C(&,@$R!3(#,@<R`+
M($L@*Y=X641=ZF71^84X/W&4^I0LW,GWFA3H89ID1E"2CYA$Q,6J0&I`8B!U
M(`T@32`M(&T@'2!=(#T@?2`#($,@(R!C(!,@4R`S(',@"R!+("N7>+E!G>KE
MAEZFW*C-3GJ:J()^FFA2L,^?"I`JD!J0&$@=2`-($T@+2!M(!T@72`]('\@`
MR!#(",@8R`3(%,@,R!S(`L@2R,HE7D[0:M/+B?1$4&H_$33)Z0VY6FY6@%2!
MU(#$0.I`&D":0%I`VD`Z0+I`>D#Z0`9`AD!&0,9`)D"F0&9`YD`60)9`5B[Q
M$H%VM%XB.)/#\6G[\.?]CAX(M*@]DR`YVJOH'8PRXN>')KDP6:A6$F*?,-EB
MQE^@5+6H2#^<QY!8T-82$3^&8B!U(`T@32`M(&T@'2!=(#U-G-;W$V(;!JT?
M)(:L*"CE_!`-$Q&W?@1D#&0"9`ID!F0.9`%D"62EB6Z]EVOJ]-?=+Y_)*=K.
M<U(IM9]4FA1.1Y.GQ*LDQ$8,PEK5HB*=P#A)E??#6DM$'-98DY*MK9X0:PAJ
M:R2&K"@HB>U\,Q%Q;:W$-I,VD$Y2RC5=\AO2341LJ*>)$[9^0JPA:,@@,61%
M04F$;9B(N+:1)D[8Q@FQAJ"V26+(BB!LTT3$M<T2VTSF0!9)*=>T"-LR$;&A
ME28Z;%X:4R)Y:?R/IDQEQ,]N39QNJ@"I:D+S(WM9`Q)#J3J01E+*#8G8"C83
M$5?6`D-M(!THU072@U)](`,H-00R@E)C().D5$I3IXF(FSH#0W,@"RBU!+)R
M2WE9I`[:O31*GPU/<C]A#"K2IM"9V$)_/J@858ZV!XD*AE_UO$I,6S56J4GZ
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MU='R;Z2@/HFFHV)V_5Z]D*6LS+MC/`CE\9]1??0DT;9(Q>9K7-#,COFRS.Z8
M%>\-N=,8J+/*=1/&0(-5]I"J:5#ZO-.R!5-ZOLTJV[X.HBZC=YO<8T5JD_NL
M2FWRP*HXYD-&QH$P5Q1+]Q$K4AT8LRK5@0FK;,RG!J7'?&8+IL1\SBH;\P6B
M):-WF[QBQ7M-]H>5.FS_C6%ESN;=8:61F-G%<49%?9*!!M]',WNBXBZNV8*,
M8D1UBU(BW+`JMM5$U$+41M1!U$740]2W*,75@56QJT-$(T1CBU+,3ZR*S4\1
MS1#-$2T0+1&M/.2G((VZWTE!)1=[!(W$S"[.E"KJLS$J!>E'L@2!B;5J51R9
M&B,SY`IA7NRK8U:\-^3,S'Z)`PVV9:>!ID%YVF8EG@>AF.I:7-!U(LB(_6Z;
M5=9\!U&7D6YRJ5P0E?58X%8&P>RS*C7D`ZOBD`\9O1OR$2M2'1BS*M6!B56Q
M`U.#1,C%4G_&!5TG(.1S5MF0+Q`M&>DFAT%9]-R*!6YE;LC]0:5>BOS&O*[?
MH7C+)8V*;G5GEDM:]=&\GJ@XP#7U04HU&LNG7780Y&0^QZR@(X0DZ]WVFD&5
MF$Y1-=B6?973-"CO[C6"4`2]Q05=)Z"'VZRRYCN(NHQTD[-A/B_RJ<<*MS9H
M<I]5KN>@&E@5QWS(R#B0R11$<T>L2'5@S*I4!R96Q0Y,#1(Q%[/IC`NZ3D#,
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MN9A'6&(Y=;`E*N[XIC'O3Z=EX43KG!/0\6U6V>9U$'5MC>IL/`Q$73TNDMK@
M/JM2GQ\#J^(&#_WJ:2'N'X"/N$AJ]6-6I58_L2JN?FJKMQT5E,4^8\8%72<@
MWG-6V7@O$"UMC2K>N8)8,*RXB%O7^\-,O>QSA]D'+V/TNT%O3:A1_G3IYI2\
M%?7A?QIUA&Q,7`].JBJK[+E!#5',R)JO6Y1BOL$J:[Z)J,7(FF\CZC"RMKJ(
M>HRLK;Y%*:X.6&7-#Q&-&%GS8XM2S$]89<U/$<T86?-S1`M&UM82T8K1R98_
MK:O7@FZ^_;-I7;]<]-)0(^^=8+8(BRBMRM&9TOLKG:JZLZ+V(?Y35XRS&JO,
M`R_(%8IB31.SQ'W6P$"HLRK5J0:K4IUJ&I5X[HLYL<6V7+]@.FJSRO9UAU&J
M$UU6F<C0EB(OU@(]EK@>0&3ZK$J-S(!5J4X-6:6=*H:YO'A0C5B1ZM.85:D^
M35B5ZM/4J$1OB42;L2W7+^BM.:ML;RT8I3JQ9)4.3*&0S8LT7K'"=<#M+&^$
MJUM;J2-\LGM[[X-USH>@3F;\?9)![I/&HK3QS"I](5-]:+.&*&9D)\"Z12GF
M&ZRRYIN(6HRL^3:B#B-KJXNHQ\C:ZEN4XNJ`5=;\$-&(D34_MBC%_(15UOP4
MT8R1-3]'M&!D;2T1K1B=;/EY2$NY,WG(5_HNOJ06*#NG1+0MSX?B?.*>5>Y0
M$P<I%:OAU6,540U1C*B.J(&HB:B%J(VH@ZB+J(>HCVB`:(AHA&B,:()HBFB&
M:(YH@6B):.4A/\'4^UYW*9.^=%;W2L56U"#_\HD\XZU8E4T;;8L*,JJA*D94
M1]1`U$340M1&U$'41=1#U$<T0#1$-$(T1C1!-$4T0S1'M$"T1+3RD)\VM'#P
MTL99`7^00:JD>"1JY-Y+H46Q4CFHBJB&*$941]1`U$340M1&U$'41=1#U$<T
M0#1$-$(T1C1!-$4T0S1'M$"T1+3RD)\N]$3QTN6#'%%RD2,:T5$63Q85=>V<
M5`ZJ(JHABCWD^ZG>N;BSH4KKH'!#^`./]<L:B@"[=Z^NMI-[WEXN*(M';L6H
M/MC+L8I:[.SXQ!*[QJIWU\`Q*RY;`Y/*"\8'(5!RT6D:Y>B`+W$[*,OMK+I[
MK_J1SEL2E;LPUP<MK+()4#-(G!**=7_,!=V3)'?CX2>`.HMT$^"#-NNC2Z_;
MS6FF>VR4RXB=8R4P*IKFTMIL5/;,NL8%S:XTE\\)TS$K**IG3?OM58=<O]%>
M?2;FM5<CKX]S&7D2'1@5_3CKE.ECHW+[V"!]$ITO9.7GVF(V[?:OFSY^>]6A
MB-M>Y[EU^86I0!^M>&$PIRUNMP<E6#P;U0?=;E1NMVOD[;%S<"IO_,JY7?]N
MJN?D%C<]U4]R?W@;Y&YE+4KK9U;9V;*&*&:$NR+U0@-Z,2BJ+RNZNKP73U9$
MB_0VR?O(5RXCSL$KIN`'$Q:KR*23\G+.9A6_N<93II@E%R4X?6T4AB9+WZW"
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M871_SDXEC.@>&.JK841WOY#'840WP)#7PXCN@2%OA!'=1CS#RQ%=`$/>"B.Z
M!D;\-DDL^F*WM_7W37>]_[Y]/5P];[[1X,J<)HR]_FHX_9^C.?'\NCO25[J=
M#C^?Z"O\-G00F5$+Y&^[W9'_HRI(OA3P\_\!``#__P,`4$L#!!0`!@`(````
M(0"BY?2A)08``$X8```9````>&PO=V]R:W-H965T<R]S:&5E=#$Y+GAM;*R9
MVXZC1A"&[R/E'1#W:PP8&R/;T=B<E4A1M$FN&8QM-,98P,SLOGVJ::K=!YMX
MH]PLR^>_JZNJJP_TK'[Y5IVUCZ)IR_JRULW)5->*2U[OR\MQK?_Y-?SBZEK;
M99=]=JXOQ5K_7K3Z+YN??UI]ULU;>RJ*3@,+EW:MG[KNZAE&FY^**FLG];6X
MP"^'NJFR#EZ;H]%>FR+;]XVJLV%-IW.CRLJ+3BUXS3,VZL.AS`N_SM^KXM)1
M(TUQSCKPOSV5UQ:M5?DSYJJL>7N_?LGKZ@HF7LMSV7WOC>I:E7O)\5(WV>L9
MXOYFSK(<;?<OBOFJS)NZK0_=!,P9U%$UYJ6Q-,#29K4O(0*2=JTI#FO]Q?12
MT]&-S:I/T%]E\=ER_]?:4_T9->7^U_)20+9AG,@(O-;U&Y$F>X*@L:&T#OL1
M^+W1]L4A>S]W?]2?<5$>3QT,MP,1D<"\_7>_:'/(*)B96+T;>7T&!^!?K2I)
M:4!&LF_]\[/<=Z>U;L\GSF)JFR#77HNV"TMB4M?R][:KJ[^IR"1.,2/68`2>
M@Q'BPI.-[:$Q/+'QQ'6<V=Q=/&]D-AB!YV#$FLPL9^'V88RX#EWT\<-S:.AR
MO8\TG`\-%ZRAR35\,G:8A7WO\&1N6ZYC.G.2_9'>ET-#>#*WGXK7A`JC`TY*
M;1C,IQTW:/7TQ>AG7;99-?6G!C,<ZJ.]9F2],#W2!2E#&YXT!%:8C^H2:HE8
M>2%FUCJD%IJW,)D^-K/%8F5\P`3(!\U6U9BB8H<*4J+$K"^#0`:A#"(9Q#)(
M9)!RP("TL-S`K%!R0^;'#^:&F"&YP:BV"&[)LJ1$H`*;^#((9!#*())!+(-$
M!BD'A$3`#/\_$D',K'4+'ER5N&+HVT$$ZP$3S47)CDE8>A02*"142*206"&)
M0E*>"%D"EX4LW5_)<<80=9\,#&)+B0,%QB(WG:44.Q-A,U\A@4)"A40*B162
M*"3EB1`[."W$3G>S"=D(QM-`&HIIH,2YS9>=0GR%!`H)%1(I)%9(HI"4)T+,
ML-H),8\'2M1BH)38=$<FR]U.(;Y"`H6$"HD4$BLD44C*$R%0V"E_(%"B%@.E
MQ';9"KACA"OU^50L=9^*YK#%WN;#7-HR`B;"^1`RVT@B1GA#4F\Q,\2+I'4Y
M82*TG3+;0(2DD7.ZO+&:3C\CNE.9OVUKB`IVGCM58\,&2K=58D3,)25\+AGA
M'9>B\ZEHONBW9FMJSL1<!^QW#"QD9I%$C(QT%#-#Y`P`'=EB1PG['<VFS*R<
M03@B"1F\DRDX;&&JB%I,%25\JA@9B<"G(@>&ABL[*8R`B3",4"&10F*%)`I)
M*:%>"P5%3F<_D(]>+B9D0#9L\UQH4BGL4`5K/:>2"^J^RA%'.T`5&::/C3F?
M+QUIOP]1`JO/X^XB5(TZ%=]724XEJ!J<FKKV3(HN1<DCI\2!(>='?JJ/%ZI)
MCYMP#,+:V0[(AL6$RX%\[$&56)F2Z_Y-A>8#1$LZ"JX<;H@"J#"N?\ERA*K1
M_N.;"OM/$`W]+^=29"D*'O4OIIN<4OET<V>-YU=6DYYUA5&@2)H>TE?,;FAH
MCU:B?U-A%@)$0]DYEK2YA"AX5'3]EA"A:K3_^*;"_A-$M']KYDKS(D7!H_[%
M42#'8'X4_J7HAU,S7_04S2PV#W8F0R-UZ*/J9BM048CH9CZZH1'S,:INYA,5
MI8AZ\V)F8&2$S/RW^B16I.6;(FF5D-;3G3FH8%M]/)=]5(ES6:J(`%7#Q(7+
M)4M:%$*4/)JZ0]$^XU2,MD:=2E`U.&5:BZ5T*$Q1\L@I<;S(`9^O9'F\OM;7
M1R<U[OQ!+@;D`:-(J'"&1D=G4-%[/_)I$`SF9S<4(N(K_!GS,3:\V4I41"X_
M24#4>YHQ>IE)[X^JHCD6N^)\;K6\?B<7E;!^;%8,TUO4[<R#CT98@V3N>/!A
MI7)_X<&17N7QPH/#M\I]UX.SJ\ICUX.CILK]I0=G+I7#;>]+GT?93W(+?$>_
MM3RX+;ECQ_9>(''J#UO;@YL#X`;K`6YSK]FQ^"UKCN6EU<[%`9(X[;\0&GH?
M3%^ZH?Y>ZP[N<?M2/,&]?0%E,9W`(!WJNL,7T@'[2\#F'P```/__`P!02P,$
M%``&``@````A`$92N)P3#P``V4L``!D```!X;"]W;W)K<VAE971S+W-H965T
M,C`N>&ULK)Q9<]LX$L??MVJ_@TOO8XND9(DLVULQ1>H^:W;W69'E6!7;<DE*
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MQ0#]9[/^M7?^OMJ_;']U=YNGT>9]3:--=E(6^+K=?E>B_2>%J/`-E,X+"\QV
M5T_KY^6/U\-B^ZNWWGQ[.9"YF]0CU;'DZ<_.>K^B$24UUV%3:5IM7ZD!]._5
MVT:Y!HW(\H_[6D05;YX.+_37[76S58\"$K_ZNMX?\HU26;M:_=@?MF__U4*!
M4:65-(P2^C5*'!U'RE$-1>7T:\J%T74KJ,=1B]"1@K>F(/V:@JWKH%&_56T^
M4JQEBM&O*191OX\4H%E2-)!^+^I8;,K1[V4="\@!BAJ#L"QZWE@&U!-=TIKR
MS-$,V'[JCTO&4SF:KM-:\,2(!FPZ]<=%8QJP]=0?%XXJVS$XTY`W>I84DZZS
M/"P?[G;;7U<4R6@>[#^6*BX&B5+&TTW[4#D!/YM_-/&4EB]*S7V-1H"FUIZ"
MQL^'1BN^N_E)$WUE9!Y1)O`E4I90LUJI[4B029!+T)6@)T%?@H$$0PE&$HPE
MF$@PE6`FP5R"A0-NR#REC6CF_!TV4FJ4C7AT'QE8HX7"("S!13H29!+D$G0E
MZ$G0EV`@P5""D01C"2823"6823"78.$`SR`4D/X.@R@U][60?NRL:==]$SP:
M(0IDI="M+Y*6(J69@&1`<B!=(#T@?2`#($,@(R!C(!,@4R`S(',@"Y=X5J,A
M!*N%S>MRA3T[V"E%A=UXO!\U:9*JTDAA*"R9ED)<K`,D`Y(#Z0+I`>D#&0`9
M`AD!&0.9`)D"F0&9`UFXQ#,3#2*8*6A>JP2J.@?D-4@5],VB2=.&O!1(!T@&
M)`?2!=(#T@<R`#($,@(R!C(!,@4R`S('LG")9P-:R#T;'!]X)>T/O":13JK5
M2IX"Z0#)@.1`ND!Z0/I`!D"&0$9`QD`F0*9`9D#F0!8N\0:>,D%OX'4Z5CC_
MX66S^OZXI0!#>4*%02)*NW0RII3X]M`D:I=K?UH2&[&"6Q&Q.EJH2<N@#6M!
MVU]]LE*(PUH.I`ND!Z0/9`!D"&0$9`QD`F0*9`9D#F2AB1Y%SVJ4-WM6J[`.
M;>38/$K:-X\FKGE*8D<>S:.%FK3@6?.$(J?.2J'2/$"Z0'I`^D`&FCBM'I;$
M-@A:/2H56:$P%(GGN!3B5D^`3(',@,R!+#2I,")M;2\PHI+VC:A)LSC=*.9A
M6A+;4QB.CA&B.5T:,;B51BR%>#CR4C>3+I!>6>J(ZGXIQ(H&H&A8$E>1"!:C
M4I$K)#HR+H6XMDFIF\D4R*PL=43UO!1B10M7D3=?U:&$9^N_%&8++;X/&.0Z
M`:(.H[#8*(?UH"%"JA7@ON2,K'MU$?48E9HC7W/?"K#F`2.K>8AHQ*C4+-H\
MM@*L><+(:IXBFC$J-8LVSZT`:UXP*C3[IE6;:/=`XW@L#O2>F_9@K/O1(">N
MI1:Y#B@F0,=(-=VI'(:B-YF5XAIS1%U$/41]1`-$0T0C1&-$$T131#-$<T0+
M@RKBKCH8O,1B>E/N64RCR,M30N&@:5$/G0;3QL.)M&!$H\N7:OK3*&-=:E'_
M^1#<AF%#5)>S"*5ZGU?79:E&Z7\]B]R"H@5]EC(M:-ZV&B+6#ECD:`N&+.5W
M6`S+J%I*-&K,4KI14=R,6^*L8L(B1QLU92D[+#.+C@S+G*5,"]I!/1*-7+#(
M9RWPPXDZ37##B5HI]*'!B<!BCB'<P*)11&EDZ1%MD4VGZM2;$@O:.EDA3!JL
M%`>1C%%<N.1M*Q(FS%F`UKZR>M#<92F[=>LAZC/2E07U>D,D<`.6.%K;D*6.
M]G9DI;BW8X,:;L$P%*:><$&W$6%=N.24I6R79XCFC'27VT$@>KQ@`;<R=WQ]
MOU+''ZY?G?`F)2Y2#8V\H!>+KJ7J_H?R)OKYW.8=*\7CFQE$-_ILP3`4ZG,N
MZ$XE&-\N2]G)W$/4MS6JD-J.Q=V#`1=QZW*'MTBYARQUM,,C*\4='MOJW0ZW
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M:`L??50WZ)5SNZN*6`M3*\/CTD&4(<H1=1'U$/41#1`-$8T0C1%-$$T1S1#-
M$2T\Y-M1G<?]'7;4YWJTI%D?;+1%CO:HGG`X:<A2QAH24&8UL52.J(NHAZB/
M:(!HB&B$:(QH@FB*:(9HCFCA(=^0ZK3-->2)C%8?SGDIB#FOHU2AC,M!+")>
M&I12//`=1!FB'%$740]1']$`T1#1"-$8T031%-$,T1S1PD.>>4):]#WS.$>>
MQRU5E/17=H/<&ZN(.H@R1#FB+J(>HCZB`:(AHA&B,:()HBFB&:(YHH6'?+-0
M7NF9Y80ME+BPA4;NO=804`=1ABCWD-].=2QV_NP.]2F:.[L-\K+!(!8K;<I2
M;AAW<P"]P6`I=SV&A"-C*7T6=!M$=;$<Y"Q!B8>-.,Y=4'\(U,G,!4.@#W*\
M(=#(VV,%L6A4JI8PE1#3FE/9*#,$1LIN"3(N:$XH(KGZY2QP5OZODIU+NJO$
MA6=J)"PNSL/3HA[J+O7G6'>-+KNESKB@-F_8D$=I.0N<9UVU076MZ\3'\^^\
MJ\=UY2AH)(PN3HM34_"4T8TNU^@:T<9:9=512RC.6?%Y-E<9N#L()Z*13M@]
M%]>H$9;GV6E8HJ,&-E+VO#3C@A;EC`KU_NRLW@]<^.1$:!)]6^6C00UR0.N?
M\K0F-5*GO%BK%\=Q8@.9L2[MV*VPV1![C9PE:,QLFSZ-6RIY=8TJ/?OW[<=G
MSY0X3RV$)@=VAT8CS]@EJFZ9"5Y&2C^_KYX/RHSZAD4YHPIC7Y9KAIAK&M1L
M.7YJ$DN+.BB5(<H1=1'U$/41#1`-$8T0C1%-$$T1S1#-$2T\Y$T\=5@'[G5+
M;SU08#H>/HJ2_I)A4*-51+/?9'9@+SO>Y1QZ^PV3J97R^W:LWAHYU3#,LM3]
M&`KLW#"Y9MO+;L/LZ;'?,)E+J89%[7,:AFF56EV=ALG5U5YV&V:/=?V&J9S"
MC10G[*=3$#?\J_A'K6DZ#YHAZB#*$.6(NHAZB/J(!HB&B$:(QH@FB*:(9HCF
MB!8>\FVA$IX+;*'S(\\6&GD/)0?RMDJJUB)E,1MW.X@R1#FB+J(>HCZB`:(A
MHA&B,:()HBFB&:(YHH6'?/.HM,LUC[.HGI@U.F'S+*61NYV.`'4098AR1%U$
M/41]1`-$0T0C1&-$$T131#-$<T0+#_EF45FD:Y83MM!)IV<+C=SM=`2H@RA#
ME'O(;Z?,5D^T$]-2M9]0\]8^6Y5:Y,1Z)RO4N1=+T8)6YH[TBJM_HS.S4GS*
MEC/"9Z[4KL4;=6<RG+]W*K2(=$#GB5XG`75,0?\QY;K('3(K97ODZO+M<UF"
M&6&":9"W^0WE`43*4A2$2V/@<4>UE-PVL)3>-@2-\-;F'X7I<Y8@?ZZLS1N"
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MS-=.N#LF:70RH8:`'([-E5ITM'.FH#TXR;B@13DC/.QHJ/3C_[>@TB(LJ)'O
MS('(!-*B^I/GLRQ%5G/L+&9KQE*?GVRQA.O;GQM59E'2M\\[V:)-/0R-1IZQ
M2^3V4(Q6Q^@B:[*79(AR1A7&/I)*G7!9G<QX4]3D-\[[CPU`'409HAQ1%U$/
M41_1`-$0T0C1&-$$T131#-$<T<)#?OAP\T$*TLK1SCJQ4:%<3CN-R`?4.@YG
M7*:$<I%R)H6!S69UN_3G4_27'-[6NV_K=/WZNK]:;7^H3Z/0"O%P5V+]W19Z
MB"51SV&07XHK7X)V\H6JQ2OTO`25*0YS1)G'(*8KE67">J)N>%9H"ZD,'216
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MZ>OV0)]4*NXFO=`GM-9T9Z>N/K#PO-T>^#^J@O*C7`__`P``__\#`%!+`P04
M``8`"````"$`P\^I=F4*```X,```&0```'AL+W=O<FMS:&5E=',O<VAE970R
M,RYX;6RLFMMRXD@2AN\W8M^!X'X`'4"@L#W1!H0`H5/,[E[36+:)!N0`NMW]
M]I.E4M8I937>F+D8W)_^S*K*K+-T]^?/XZ'SHSA?]N7IOFOU!MU.<=J53_O3
MRWWW/W\%?XR[G<MU>WK:'LI3<=_]55RZ?S[\^U]W[^7YV^6U**X=\'"ZW'=?
MK]<WO]^_[%Z+X_;2*]^*$SQY+L_'[17^>7[I7][.Q?:I,CH>^O9@,.H?M_M3
MEWOPS[?X*)^?][MB5NZ^'XO3E3LY%X?M%>I_>=V_7=#;<7>+N^/V_.W[VQ^[
M\O@&+K[N#_OKK\IIMW/<^<N74WG>?CU`NW]:[G:'OJM_$/?'_>Y<7LKG:P_<
M]7E%:9LG_4D?/#W</>VA!2SLG7/Q?-_]8OFY;77[#W=5@/Z[+]XORM^=RVOY
MOCCOGZ+]J8!H0YY8!KZ6Y3<F73XQ!,9]8AU4&4C/G:?B>?O]<,W+][#8O[Q>
M(=U#:!%KF/_T:U9<=A!1<-.SA\S3KCQ`!>#_G>.>=0V(R/9G]?N^?[J^WG>=
M46_H#1P+Y)VOQ>4:[)G+;F?W_7(MC__CHJI%PHE=.X%?=#+L>=9@XGC@I,70
MJ0WAMS:T>N/AT!V-?V,(;JMJPV]MZ-UF.*H-X;<VA$JWU!#&2540_**^9[F#
M$8M.B]FD-H/?VFS4<^VA-Z["VF)H00_@"8&0UZ8WQL3":+(_:E/WQE)=+%7&
MY=92/32%/^I2;\R%A<%E?]S4UC[OO=5@F&VOVX>[<_G>@1D&@G5YV[+YRO*9
M-QP&/-)B8'PT+F!`,"]?F)O[+L0`NOP%!O./!W<\ONO_@`&XJS6/5&/IBBDJ
MV&AC;F<FF)L@,,'"!*$)EB98F6!M@L@$&Q/$)DA,D)H@,T&N@#ZD1^0(!MH_
MD2/FAN4(H_N(0";--A*""C29F6!N@L`$"Q.$)EB:8&6"M0DB$VQ,$)L@,4%J
M@LP$N0*TA,`T\4\DA+FY[]KPHXR:B9Z"QUH$\XP0C73)5$A$F@B9$Q(0LB`D
M)&1)R(J0-2$1(1M"8D(20E)",D)RE6A9@Q!J66M>Z7%&8^HJ.1C41TZ&L'Z)
M3#BV.6*$",UFA,P)"0A9$!(2LB1D1<B:D(B0#2$Q(0DA*2$9(;E*M%Q`$+5<
M\&6GQS8O[6EAAGI:.!G*>6U*R(R0.2$!(0M"0D*6A*P(61,2$;(A)"8D(20E
M)",D5XF6`UBMM1RT!YZI]<!SXO`=+5NNIX3,")D3$A"R("0D9$G(BI`U(1$A
M&T)B0A)"4D(R0G*5:(&'_=XG`L_4>N`Y&5;GFVJ?-!5$3DW6:*`O$S,N&L$F
M3YF_'%TT%R*<OP+A&\F"D%!8J:Y=W?52B-#1BCA:"R(=D89$PI$4.;91VD:(
ML+18^$:2""(=D=)2X4B*',?8N69"A+YSX1N(EGV(_R>RS]1Z]CE1LT_(C!-(
M-59G3DA`K!:$A,)*:;L]-/(J1%C8BCA:$Q()JQ;7&R%"US%QE!"2"BO%M6,L
MU)D0H>M<=:1E#,ZBG\@84^L9XT3-&"$S3M2,$1(0JP4AH;!2VFX;&\:E$&';
M5\31FI!(6*FNC4/>1HC0=4P<)82DPDIQ[1A34R9$Z#I7'6D98Y<!GTA9)==S
M5B,U:13-:J2FC:*`&BXH"J6A$@3;,P:;5&$45M37FJ)(&JKNC=/&1JK0?4Q]
M)12EU#"C*-<,]8RQPR^]B*AVA-?7_>[;8PFK%H@:=BD.7#C4UQ#\"`U'*JS^
MH\61EDB"9K5JY`G#.44!];6@**2&2XI6U'!-420-E:PYQLJ^D2IL=DQ])12E
MU#"C*-<,]:RQ$[*:M8;LP(6?2`\_4&OIJ<_8<&J3NQ+'6,RG%E<Y<)X0*K)2
MSZ0*PS!'Q.KPX\%V/&LT-*(7H`;V:Q\[7Z#*%3TDE$@U-)?'6N5.JBI8-G1I
M?4ROT$]K!=:H:HU!)%48@PU%,46)1&ICC%BE4H7N,XIR#>D=AIW./]%AZL.\
M.IXY&JG!<APCI%-VDPNK,!Q.6EHSDRILS1P1SY8S<=V!$8,`);#&M/4740/T
M':*A/#$M:^1:O'.,>V-[HOQGK*XK]-!:]!I5K8V/I`HKN*$HIBB1J*7]J52A
M^XRB7$-Z3V%W!Y_H*?RJ09M:.'+5`>,XQEYH:G'5[Z86H<+6S&M#&-<R#(YC
MK-<!NE>[JSTP*K%`E3JYD!*7LD0VF8U[KC%-KM"-6AB9)M>H4N-"5)%488LW
M%,44)1+)N!#WJ52A^XRB7$-Z]V#7&I_H'OP61.L>'!D3B3'BINR5X`T3B5!A
M:^:U(8QL&0;',?9;`;I7!W1#]R#N0S14YQ*NPKG$[MG&#GJ%1FII)#5K5*DU
M)ZI(JK#)&XIBBA*)9&"(^U2JT'U&4:XAO7_`&-#ZAW+#^(G])/-B'`PXTF<5
MUU@CIA97_6Y6$2ILY+PVU&<5U[AN"-`]V(LEJ*';$/<A&LJ)9BE+K+9(5F]D
MS&$K-%)+(QE;H^HWTPJITT8:8A1BBA*)9)-))5*I0E\91;F&]&[#KFT^,:WP
M6QYM6N'(M<4^<6H)U%+U&:KD7F=.48!(NE]0%%*TI&A%T5JBEJI&4H51WE`4
M4Y1(U.(^E2ITGU&4:TA/(KO)49/X_XU]?A^DY;:^-(*)5@P[QS5NEJ;L-3I;
M,N!'J$A/G:%*3N!S1'SO"8<5;VB1!:-VWCJ%+]"3O``,$<GREC7"!</MF9=D
M*S1J+6V-JM8&1ZB2%=CH%1CUS-;&:--:?H*JUO)35.G+FG%PR%#%<^"-QI9G
M7D3EJ/FH5GIG9)=4;9WQK_+MHXL-]>C,[[JTWLB1-M,(U-KU:A7_K(F]N9E;
M!`6(U)E&N,>!&5+5DJ(516N)6JH:2166N*$HIBB1J,5]BBH9B8RB'%$5"2VY
M-G2!UN3>=&M5>=%W&34:P2%2S"&.:^SGIK7*455TID&57//GB/BUB#6TO>'$
M.$P$J&E=]1>HDJM6B$B6MZP1WH$XO;&YQT"CUM+6J&IM<(0J68&-7@&W-S'*
MC]&FM?P$5:WEIZC2=T+F3(,JGH.1Y8Z'EK&-S%'S4:WTS@@S6VMGO&VFL9D;
MHS=RI,XTM0J0[*`-7:\VE.-KCH82!8B4F8:BD*(E12N*UA*U5#62*C'34!13
ME$C4XCY%E6QV1A'[X)7%G@>:)Y=_P,J_V3L6YY=B6AP.E\ZN_,X^3G5LN#@2
MF'\YFWL^N[*%9A@/X)/:+U6,#?X(G]HVZ1]M^`2WR8\#?AH-'#^O)@*S`->'
M3T%HA1Z'/GR>0'GL^>P"FSY(/)]=8],'J>=GU=V]47(Z]K-J$V3RB9]-FOQ8
M`Y^]N&@HP;+@25/9*\]GM_G49.WY[$Z?/H@\']Y/-_"Q#Z\\&_C$AQ=K#1QJ
MRU[9-#VQX$E3V8^>S]Z)4).IYT\;'\P\G[T,H1:!Y[-7(O3!PO/9BQ'Z(/1\
M^`R@@8_]95/#PXD/+RL;]-#P96/#X>T+/*G*[HN<PW?;;]N78K,]O^Q/E\ZA
M>(:A,ZC>+9WYE]_\']=Z*_:UO,(7V]6N[!6^T"]@AS3HP:;_N2RO^`^H5%]\
M\__P-P```/__`P!02P,$%``&``@````A`(S"`((.#```KCP``!D```!X;"]W
M;W)K<VAE971S+W-H965T,C$N>&ULK)M=<^*X$H;O3]7Y#Q3W&[#Y##69K>'3
MQC;8KO-QS1`RH2:$%#`[N_]^6[;:LOHU3IC:FY@\O.INJR79:N-/O_]Y>&G\
ML3N=]\?7AZ9SUVXV=J_;X^/^]=M#\[__F?\V;#;.E\WKX^;E^+I[:/ZU.S=_
M__SO?WWZ>3Q]/S_O=I<&67@]/S2?+Y>W4:MUWC[O#IOSW?%M]TK?/!U/A\V%
M_CU]:YW?3KO-8];H\-)RV^U^Z[#9OS9S"Z/31VP<GY[VV]WTN/UQV+U><B.G
MW<OF0O&?G_=O9[9VV'[$W&%S^O[C[;?M\?!&)K[N7_:7OS*CS<9A._*_O1Y/
MFZ\O=-Y_.MW-EFUG_X#YPWY[.IZ/3Y<[,M?*`\5SOF_=M\C2YT^/>SH#U>V-
MT^[IH?G%&:7NH-GZ_"GKH/_M=S_/I<^-\_/QY^*T?PSWKSOJ;<J3RL#7X_&[
MDOJ/"E'C%K2>9QF(3XW'W=/FQ\LE/?[T=OMOSQ=*=X_.2)W8Z/&OZ>Z\I1XE
M,W=N3UG:'E\H`/K;..S5T*`>V?R9'7_N'R_/#\U._ZXW:'<<DC>^[LZ7^5Z9
M;#:V/\Z7X^'_N<C1IG(CKC9"1VW$'=XYW7;_!AL=;8..VH9S-^SUNOWAX..!
M=+41.G(@'SX)\I+U!!UUV\'-'='7-@:%C5\X"9J:62!TO/DD'!I`>3XI8[_>
MCPYG5'VX/0C.I6.2>7M?.IQ,]8%CN'54.9P1]8&-?'A(.)P*]8%;?S"$5C[1
MLGD[W5PVGS^=CC\;M!A28LYO&[6T.B-EEV=L/K^*.7QM"M/<55:^*#,/33HK
MFIUG6G?^^-P==CZU_J"U8JLU8]0XMF+""K4P*+-3"682S"582.!)X$NPE""0
M()0@DF`EP5J"6()$@K0$6I2>(D<TZO^)'"DS*D?<NV,&)FFN2`@KN,E4@ID$
M<PD6$G@2^!(L)0@D""6()%A)L)8@EB"1("T!*R&TD/P3"5%F'IHN'4JSIFNG
M8*Q%M.H4HKXMF122(DU`9D#F0!9`/"`^D"60`$@()`*R`K(&$@-)@*1E8F6-
MNM#*6O5-":]H2ITEASMUK$FWF$`3(%,@,R!S(`L@'A`?R!)(`"0$$@%9`5D#
MB8$D0-(RL3J>[F%NZ'BEMCM>D_+5Q>W):T<AXGQ-@<R`S($L@'A`?"!+(`&0
M$$@$9`5D#20&D@!)R\3*!77B#;E0:CL7FI0F`9`ID!F0.9`%$`^(#V0))``2
M`HF`K("L@<1`$B!IF5@=3S?A5L?G-UIW:CM1OQ"IAG8.-!F:A0C(%,@,R!S(
M`H@'Q`>R!!(`"8%$0%9`UD!B(`F0M$RL'-#]K96#^HY7:KOC<](Q_2[!5(*9
M!',)%A)X$O@2+"4()`@EB"182;"6()8@D2`M`:N?[T4__^*F0IFQ$Z!):?7)
M"5WSB[LCI]^V[X^FNA5M1@N1ZXKKQZP0\?5C#F0!Q`/B`UD""8"$0"(@*R!K
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M`D0AH@C1"M$:48PH091J5)%'M5'%/-XZ3Y45L=SFJ)Q%)N7\P#S-1?WR:NOV
M1$5HIHJHY(]4/.KG&AE_BX+4^/.,):-R>V+4^$;%_I:%=29!08PEN`L(C26C
M@O.+C(JMKPKK3-9`8M.L;%R<3&)4;"HMF[*OQFH[71X>%5==>J!17';U[MMD
M8:PJU90JM9`4T])UQ>H[894]>6%P:%NVJF??:,W8EKH;H`IPK]\1BCDKR%P1
M$Z1JP2K;FXC)JU8)CSZK\IAZ]T/G?F"'O61);5`!JVJ#"JM5(JB(57E0G4&G
M+6IZ*U;4QK1FE5E38X/*/2P"2%BE,S5T7%?,])0EUR*P1ZLJ.-PP6G5]HCQ:
M-2H-#+<'@S47T1IT??1,U0/'[)K%DVRF"1W4N!PZ`S$QYTIPW>*BL%@C\@H1
MN_4UH8-RZ[0'3D><T%))KCL."ILUHK`0L>-($SHHQWW7$>E?*<%UMVNP&`-)
M-*%#UJ=MIR^F5:H4E4[LD:,J)C>,'%U@*8^<'-GK7$^<\D0]<E.K8>WTG1H5
M=^:,43Y5G($KUJ$Y"ZY-E&Q?M&!5K7_/J-B_SRCW[]*D$!V]9$5M``&K:@,(
MC8H#B#3JTFZ_2*?;@P5+]V\Y"%<N:VLT'R-*JCV*TTZYX36/]C!31:$;AIFN
M(96'F496+PSM2\G$R47O+%`LXBZ>Z69Z,CD5"Q0U*3J_XH+)%FM$7A$;N_6%
MVUYG*#;72Z6X[C<H3-:(PD+$?B--NE9%IG=O]^7*\ETQE/B<V6P,CI)*1[(^
ME%YU9(\@5>VZ803EQ3%K>Y4C&K<<\D0]<J=5J6=JN5-$,T1S1`M$'B(?T1)1
M@"A$%"%:(5HCBA$EB%(+V;E0-:QR+GZQPNCHZEAYFFM4+E9QQ:QFE$_9E#6F
MY4W5S*AX",P1+1!YB'Q$2T0!HA!1A&B%:(TH1I0@2C7*NME*I/N/U!PS*_8F
MF%$IC1K5K\W<SMHT0<W1J(HT(EH@\A#YB):(`D0AH@C1"M$:48PH091J5)%&
M51K$^7AC+<-55D0:<V3FYT2+WLEBWNQZS5%;(8%)8-&&T0)5'B(?T5(C$W90
MD)HU)#26U#UU1<W1"#C&%:(UHAA1@BC5J"*_=--8D=^;:XY4_(,,Y\ATU42+
MWLFPMD2'TOV)V-?-V)_9'\\1+1!YB'Q$2T0!HA!1A&B%:(TH1I0@2C6JR"-U
M:D4>;YVGRHJ8ISDJ9Y%).3]BZS2ENR-EZ9V:HU'QJ)]K9/PM"E+CSS.6C`IK
MCD;%_I:%=29!08PEN"\/C26CPIJC4;'U56&=R1I(;)J5C8LID!@5FTK+INRK
M,6VEK.%17W.D!WHP#G)D[\6AYJ@;OK,7KU:)??V,57I[3K6TKMB4S5E2WBA"
MKA:LLE<4,6*]:I4(RF<5UPSN[^]EV6#)FMJH`E;51A56JT14$:MT5/0HU1%[
MZA5+:H-:L\HLJ[%!9C`Z?1%!PBH=07?@TF_[[6U?RIIK(=@CEFI,MXQ8)1<K
MET:EZPC6'=6;`]2.5JO2Q48,C6DAXHDVTT1OZ]WN_5#L<>=*<=WDHC!9(_(*
M$?OU;;\==]"5E=1EO>.@L%GC."Q$[#BR'=/+-T,Q`E;U?M=@,@:2"">][E#>
MGZ=7O=B#1Y6LRG>M[RQW>86+5D\^W[&KBUYTZUAD49[RA$6U4WAJ5&Q]QBB?
M+;V^?'`Q9\&UJ9)7'EE5Z]\S*O;O,\K]#[I]5ZRL2U;4!A"PJC:`T*@X@(@1
M+Q>N6"M6+*CUOV95>;G2B3,H895V1D\)Y!,15ESS9@\N59ZZ87#EU2QK<&E4
M&EMN7\0TH;>Y/K`RL8A[=J:;\<K4[\+"1$V*(5UQL62+-2*OB(W=^K;;3K<W
M$.O#4BFN^PT*DS6BL!"QW\CVZPSNQ7.85;W;-5B,@22V#WJ>)I\RJ3?OJL/.
M!T[^5EW^=LYA=_JVF^Q>7LZ-[?&'>F.NHWX_4^#B=;XOV0@6?$RO^64/Z"5W
MZ?4_M7H)_J4S^D+!X1?CSBC-ECO18-P=I5EE1?+>*,W>ZY.\/TJSJJ?D@U%:
MY7?J.B.UK\:(:(\\4EM7_&;JNO1-U>G1-F,TRV>6\$\;`O)3=89TZSZ**K^A
M^V[R4]5FZI`?>J"/L=&/'4;JIPSX#?TL8:1^=(#?T&\*1NH7`_@-58TIOUG)
M6)S/V+D?C:E*@VVH/DG6[JN^<=MT/E5MQF2,?F9688QL59IRR%1U"X<22KL"
MM$4_M*(V5=],'4HH[1&H3:LX3WI;]&WS;1=M3M_VK^?&R^Z)YD8[V\">\O=-
M\W\NQ[?LMXI?CQ=Z3S3[^$SO!>_HK;+V'=UT/1V/%_Y'.2C>-/[\-P```/__
M`P!02P,$%``&``@````A`/QUC3@Q`0``0`(``!$`"`%D;V-0<F]P<R]C;W)E
M+GAM;""B!`$HH``!````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`````````````````````````````````````````````````````````)R1
MT4K#,!2&[P7?H>2^3=.)2&@S4-F5`\&)XEU,SK9@DX:<:+>W-ZM=G>B5E^'_
M\^4[)_5\9]OL`P*:SC6$%27)P*E.&[=IR.-JD5^1#*-T6K:=@X;L`<E<G)_5
MRG/5!;@/G8<0#6"62`ZY\@W9QN@YI:BV8"46J>%2N.Z"E3$=PX9ZJ=[D!FA5
MEI?40I1:1DD/P-Q/1#(BM9J0_CVT`T`K"BU8<!$I*QC][D8(%O^\,"0G36OB
MWJ>91MU3ME9?X=3>H9F*?=\7_6S02/Z,/B_O'H91<^,.NU)`Q&$_K<2X3*M<
M&]#7>[%[#6V&N*WI[ZS6:K#C*H",H+/T'O^R.R9/LYO;U8*(JF07.6,Y*U=5
MQ5G%9^REIL?6>%],0#L*_)MX!(C!^^>?BT\```#__P,`4$L#!!0`!@`(````
M(0!;XU'T[P,``"H,```0``@!9&]C4')O<',O87!P+GAM;""B!`$HH``!````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`````````````````````````````````````)Q677/J-A!][TS_`^/W&TAZ
M;Z>3,;YCC)-X&FR*3-HWC2(+T$1(KB5SD_[ZKFP()@AWFC=9VH^S>]:[ZW]_
MW8K!CE6:*SGVKJ]&WH!)J@HNUV-OF=]]^<T;:$-D0822;.R],>U]#W[^R9]7
MJF25X4P/P(348V]C3'D['&JZ85NBK^!9PLM*55MBX+-:#]5JQ2F;*EIOF33#
MF]'HUR%[-4P6K/A2OAOT6HNW._-9HX6B%I]^RM]*`!SX85D*3HF!*(,9IY72
M:F4&\2MEPA]V'WU`AQBM*V[>@I$_['[ZB!+!(C`<K(C0S!\>+_P'1FS2YH17
M.O!WYG;'J%'50/-_(&TWWN"9:&;AC+T=J3B1!F!9L?:C.8M2FRKX4U4O>L.8
MT?X0!-K+YMB5[9[YU^#;=2,!IU-):Z%%`@^G&'-N!-/9:DXJXX#\[;J+N4'1
M(FX!'5C$4!LXE@;RA1/9LLU5%_E[#)$"HJ5F!8:35H(7Q,#'A`@B*63S7=#F
MI?72K]+&O$_0?^D@`]ZV_\O-7N4S;FZ<X4Q"E""<W>'Y(D9QFH=YDJ4X3*<8
M+6<SITH8_;%,4&(%D5,@29]BE,_`VJ7W/$SOD\ECC$.$X@M2TWB2.\VC/(M^
MQU$VF\<I:O`ZQ9(41&+\F"&$Y_'"*LP@-/00+N(^A3S\*W;CGBQ1DL9@#L7W
MEZ.+LC1/TOLXC9(+=K+\(5XX(?2SX6:]7\?->I="G)-G^.N<>#I,]HM](+1/
M^)R^/ND^%K&[/LYHZK/?<-$GL&!4P32"KH!L!W1S$*EM"<-(&HW5"IK.#HZJ
M>L-39@B'?O[>"8Y])*1_UUQSV_\U#HNB.1&Q[UA.E7E=T0WT;#RO8&A93QTC
M^!,J[F!0O=T2``_V/W@,A7#WT:4D-40`28(AA^_L@(5`J*@+ALW&B<PF21L[
M=1WA$Z=*"PRF%W#1MDYIVGQ3=;&-GA(#>\.:0[GC4&MF>KPTX8?4\!T0PS1>
M,`&S6JZ=*HD\M7L:D5-ERI[-.>W-.@!5XU3I\(*,HB\X*VWU]!59*V>K$Z9<
M:[Q3:DXO$1&TMK':NH02F!#-:3-2IUS43A5@&O*/'Y76&#8PF*7;+>!"&U)!
MHOM4<O(*N>U`:N>U4V52:RX9N$!L?5XV3I6]))!7*E@,Y;JS#TCW#Q,1O<%3
M8!WV@D)#;JF`*(J^)&=F`T&?!;'GT@VLANT/1C_4C<"-RSNA?AS0.54LB<<6
M$U+86"U-`,WZ_X3*R<]_LI1]6,,>N7S1RS)74W!WV#-/+_V&ZP(VL,/[\<)_
M@!6S$M9(M('?CQ4'F?,'NQ4_M:M_</WU:O3+"!;>SIT_/"[YP;\```#__P,`
M4$L!`BT`%``&``@````A``GCQ5P2`@``2A\``!,`````````````````````
M`%M#;VYT96YT7U1Y<&5S72YX;6Q02P$"+0`4``8`"````"$`M54P(_4```!,
M`@``"P````````````````!+!```7W)E;',O+G)E;'-02P$"+0`4``8`"```
M`"$`-BMB=ST"``";'@``&@````````````````!Q!P``>&PO7W)E;',O=V]R
M:V)O;VLN>&UL+G)E;'-02P$"+0`4``8`"````"$`-M.;H]H$``!*#P``#P``
M``````````````#N"@``>&PO=V]R:V)O;VLN>&UL4$L!`BT`%``&``@````A
M`)H0UM-G!0``)A0``!@`````````````````]0\``'AL+W=O<FMS:&5E=',O
M<VAE970T+GAM;%!+`0(M`!0`!@`(````(0"X*^QR<@P``$QI```9````````
M`````````)(5``!X;"]W;W)K<VAE971S+W-H965T,SDN>&UL4$L!`BT`%``&
M``@````A`*'H?E\:!```#@\``!D`````````````````.R(``'AL+W=O<FMS
M:&5E=',O<VAE970T,"YX;6Q02P$"+0`4``8`"````"$`MV,N$7$$``!8$@``
M&0````````````````",)@``>&PO=V]R:W-H965T<R]S:&5E=#0Q+GAM;%!+
M`0(M`!0`!@`(````(0#N"???H@,``%$,```9`````````````````#0K``!X
M;"]W;W)K<VAE971S+W-H965T-#(N>&UL4$L!`BT`%``&``@````A`.G]NMV$
M`P``[PL``!D`````````````````#2\``'AL+W=O<FMS:&5E=',O<VAE970S
M."YX;6Q02P$"+0`4``8`"````"$`?N*PL.("``"^"```&0``````````````
M``#(,@``>&PO=V]R:W-H965T<R]S:&5E=#,W+GAM;%!+`0(M`!0`!@`(````
M(0"24P<>304``&`7```9`````````````````.$U``!X;"]W;W)K<VAE971S
M+W-H965T,S8N>&UL4$L!`BT`%``&``@````A`+5'0&EY`P``:@H``!D`````
M````````````93L``'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6Q02P$"+0`4
M``8`"````"$`4OAJ%F,#``!B"@``&0`````````````````5/P``>&PO=V]R
M:W-H965T<R]S:&5E=#,S+GAM;%!+`0(M`!0`!@`(````(0#C!JE4`PD```@[
M```9`````````````````*]"``!X;"]W;W)K<VAE971S+W-H965T,S0N>&UL
M4$L!`BT`%``&``@````A`+SIP10_!0``<A0``!D`````````````````Z4L`
M`'AL+W=O<FMS:&5E=',O<VAE970S-2YX;6Q02P$"+0`4``8`"````"$`-G2$
MV]@"``#I!P``&0````````````````!?40``>&PO=V]R:W-H965T<R]S:&5E
M=#0S+GAM;%!+`0(M`!0`!@`(````(0!JQT7*[`(``/D(```9````````````
M`````&Y4``!X;"]W;W)K<VAE971S+W-H965T-#0N>&UL4$L!`BT`%``&``@`
M```A`+&*>.-J`@``JP4``!D`````````````````D5<``'AL+W=O<FMS:&5E
M=',O<VAE970T-2YX;6Q02P$"+0`4``8`"````"$`5/*'628-```J?@``#0``
M```````````````R6@``>&PO<W1Y;&5S+GAM;%!+`0(M`!0`!@`(````(0`4
M"KEL3EX``$U``0`4`````````````````(-G``!X;"]S:&%R9613=')I;F=S
M+GAM;%!+`0(M`!0`!@`(````(0`X_9@:EP,``/,,```8````````````````
M``/&``!X;"]W;W)K<VAE971S+W-H965T,RYX;6Q02P$"+0`4``8`"````"$`
M60P$?PD&``#:&```&`````````````````#0R0``>&PO=V]R:W-H965T<R]S
M:&5E=#(N>&UL4$L!`BT`%``&``@````A`/MBI6V4!@``IQL``!,`````````
M````````#]```'AL+W1H96UE+W1H96UE,2YX;6Q02P$"+0`4``8`"````"$`
M#\KF%],"``"[!P``&0````````````````#4U@``>&PO=V]R:W-H965T<R]S
M:&5E=#4Q+GAM;%!+`0(M`!0`!@`(````(0`E$]$RY08``)\<```9````````
M`````````-[9``!X;"]W;W)K<VAE971S+W-H965T-3`N>&UL4$L!`BT`%``&
M``@````A`&IP>*FT!P``$"<``!D`````````````````^N```'AL+W=O<FMS
M:&5E=',O<VAE970T-BYX;6Q02P$"+0`4``8`"````"$`!A]?4!`%```%&```
M&0````````````````#EZ```>&PO=V]R:W-H965T<R]S:&5E=#0W+GAM;%!+
M`0(M`!0`!@`(````(0"VCC(9804``.X8```9`````````````````"SN``!X
M;"]W;W)K<VAE971S+W-H965T-#@N>&UL4$L!`BT`%``&``@````A`/Z))+#1
M`@``JP<``!D`````````````````Q/,``'AL+W=O<FMS:&5E=',O<VAE970T
M.2YX;6Q02P$"+0`4``8`"````"$`YZ$LK7,#``"L"P``&```````````````
M``#,]@``>&PO=V]R:W-H965T<R]S:&5E=#$N>&UL4$L!`BT`%``&``@````A
M`"4O(113`@``K`4``!D`````````````````=?H``'AL+W=O<FMS:&5E=',O
M<VAE970S,2YX;6Q02P$"+0`4``8`"````"$`+<K'X5$(``"4-@``&0``````
M``````````#__```>&PO=V]R:W-H965T<R]S:&5E=#(Y+GAM;%!+`0(M`!0`
M!@`(````(0`B];29.@P```\]```9`````````````````(<%`0!X;"]W;W)K
M<VAE971S+W-H965T,3(N>&UL4$L!`BT`%``&``@````A`)JOW"CI"@``:S0`
M`!D`````````````````^!$!`'AL+W=O<FMS:&5E=',O<VAE970Q,RYX;6Q0
M2P$"+0`4``8`"````"$`BV!([X\"``"B!@``&0`````````````````8'0$`
M>&PO=V]R:W-H965T<R]S:&5E=#$T+GAM;%!+`0(M`!0`!@`(````(0"1SC8:
M[A$``%I=```9`````````````````-X?`0!X;"]W;W)K<VAE971S+W-H965T
M,34N>&UL4$L!`BT`%``&``@````A`/TG+O-;`P``(@L``!D`````````````
M`````S(!`'AL+W=O<FMS:&5E=',O<VAE970Q,2YX;6Q02P$"+0`4``8`"```
M`"$`HY>WJ(L0```?5P``&0````````````````"5-0$`>&PO=V]R:W-H965T
M<R]S:&5E=#$P+GAM;%!+`0(M`!0`!@`(````(0!D?H)V6Q```!=?```8````
M`````````````%=&`0!X;"]W;W)K<VAE971S+W-H965T.2YX;6Q02P$"+0`4
M``8`"````"$`I'!088P#```;"P``&`````````````````#H5@$`>&PO=V]R
M:W-H965T<R]S:&5E=#4N>&UL4$L!`BT`%``&``@````A`/PP"_O<!@``MQX`
M`!@`````````````````JEH!`'AL+W=O<FMS:&5E=',O<VAE970V+GAM;%!+
M`0(M`!0`!@`(````(0#EARLG+Q$``(5H```8`````````````````+QA`0!X
M;"]W;W)K<VAE971S+W-H965T-RYX;6Q02P$"+0`4``8`"````"$`46="H<H4
M```$=0``&``````````````````A<P$`>&PO=V]R:W-H965T<R]S:&5E=#@N
M>&UL4$L!`BT`%``&``@````A`+F<1_>Y`P``UPL``!D`````````````````
M(8@!`'AL+W=O<FMS:&5E=',O<VAE970S,"YX;6Q02P$"+0`4``8`"````"$`
MG4M-C;8"``!R!P``&0`````````````````1C`$`>&PO=V]R:W-H965T<R]S
M:&5E=#$V+GAM;%!+`0(M`!0`!@`(````(0!?ET_PS`T``/=+```9````````
M`````````/Z.`0!X;"]W;W)K<VAE971S+W-H965T,3@N>&UL4$L!`BT`%``&
M``@````A`"J.8;N0$0``]UD``!D``````````````````9T!`'AL+W=O<FMS
M:&5E=',O<VAE970R-2YX;6Q02P$"+0`4``8`"````"$`_<.XGD$4```+;P``
M&0````````````````#(K@$`>&PO=V]R:W-H965T<R]S:&5E=#(V+GAM;%!+
M`0(M`!0`!@`(````(0"A`B]'9@8``(TD```9`````````````````$##`0!X
M;"]W;W)K<VAE971S+W-H965T,C<N>&UL4$L!`BT`%``&``@````A`,Q*/[38
M`@``G0<``!D`````````````````W<D!`'AL+W=O<FMS:&5E=',O<VAE970R
M."YX;6Q02P$"+0`4``8`"````"$`+)8G>ET8``#BDP``&0``````````````
M``#LS`$`>&PO=V]R:W-H965T<R]S:&5E=#$W+GAM;%!+`0(M`!0`!@`(````
M(0#OJ!V^5`H``)DP```9`````````````````(#E`0!X;"]W;W)K<VAE971S
M+W-H965T,C0N>&UL4$L!`BT`%``&``@````A`!05#>J_#P``65```!D`````
M````````````"_`!`'AL+W=O<FMS:&5E=',O<VAE970R,BYX;6Q02P$"+0`4
M``8`"````"$`HN7TH24&``!.&```&0`````````````````!``(`>&PO=V]R
M:W-H965T<R]S:&5E=#$Y+GAM;%!+`0(M`!0`!@`(````(0!&4KB<$P\``-E+
M```9`````````````````%T&`@!X;"]W;W)K<VAE971S+W-H965T,C`N>&UL
M4$L!`BT`%``&``@````A`,//J79E"@``.#```!D`````````````````IQ4"
M`'AL+W=O<FMS:&5E=',O<VAE970R,RYX;6Q02P$"+0`4``8`"````"$`C,(`
M@@X,``"N/```&0````````````````!#(`(`>&PO=V]R:W-H965T<R]S:&5E
M=#(Q+GAM;%!+`0(M`!0`!@`(````(0#\=8TX,0$``$`"```1````````````
M`````(@L`@!D;V-0<F]P<R]C;W)E+GAM;%!+`0(M`!0`!@`(````(0!;XU'T
M[P,``"H,```0`````````````````/`N`@!D;V-0<F]P<R]A<'`N>&UL4$L%
3!@`````\`#P`5A```!4T`@``````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EE4AI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Segment Reporting Information (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">$ 162,244<span></span></td>
        <td class="nump">$ 142,229<span></span></td>
        <td class="nump">$ 395,976<span></span></td>
        <td class="nump">$ 337,862<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="num">(3,299)<span></span></td>
        <td class="num">(2,517)<span></span></td>
        <td class="num">(10,628)<span></span></td>
        <td class="num">(7,707)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income from operations</a></td>
        <td class="nump">8,428<span></span></td>
        <td class="nump">11,693<span></span></td>
        <td class="nump">3,074<span></span></td>
        <td class="nump">11,590<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Assets</a></td>
        <td class="nump">456,664<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">456,664<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">336,739<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">U.S. Wholesale</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">125,341<span></span></td>
        <td class="nump">128,143<span></span></td>
        <td class="nump">296,155<span></span></td>
        <td class="nump">299,457<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="num">(1,888)<span></span></td>
        <td class="num">(2,161)<span></span></td>
        <td class="num">(6,409)<span></span></td>
        <td class="num">(6,340)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">International</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">33,247<span></span></td>
        <td class="nump">10,360<span></span></td>
        <td class="nump">87,969<span></span></td>
        <td class="nump">25,433<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="num">(1,373)<span></span></td>
        <td class="num">(290)<span></span></td>
        <td class="num">(4,054)<span></span></td>
        <td class="num">(1,170)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Retail Direct</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">3,656<span></span></td>
        <td class="nump">3,726<span></span></td>
        <td class="nump">11,852<span></span></td>
        <td class="nump">12,972<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="num">(38)<span></span></td>
        <td class="num">(66)<span></span></td>
        <td class="num">(165)<span></span></td>
        <td class="num">(197)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Operating Segments | U.S. Wholesale</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income from operations</a></td>
        <td class="nump">9,919<span></span></td>
        <td class="nump">15,294<span></span></td>
        <td class="nump">13,096<span></span></td>
        <td class="nump">23,671<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Assets</a></td>
        <td class="nump">316,369<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">316,369<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">291,757<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Operating Segments | International</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income from operations</a></td>
        <td class="nump">2,141<span></span></td>
        <td class="nump">213<span></span></td>
        <td class="nump">1,226<span></span></td>
        <td class="num">(2,185)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Assets</a></td>
        <td class="nump">130,873<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">130,873<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">35,365<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Operating Segments | Retail Direct</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income from operations</a></td>
        <td class="num">(372)<span></span></td>
        <td class="num">(267)<span></span></td>
        <td class="num">(1,088)<span></span></td>
        <td class="num">(533)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Assets</a></td>
        <td class="nump">507<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">507<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">730<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Unallocated corporate expenses</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income from operations</a></td>
        <td class="num">(3,260)<span></span></td>
        <td class="num">(3,547)<span></span></td>
        <td class="num">(10,160)<span></span></td>
        <td class="num">(9,363)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Assets</a></td>
        <td class="nump">$ 8,915<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 8,915<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 8,887<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 12<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 18<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingInformationLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SegmentReportingInformationLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ERCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Unaudited Pro Forma Include the Historical Statement of Operation (Detail) (USD $)<br>In Thousands, except Per Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionProFormaInformationLineItems', window );"><strong>Business Acquisition, Pro Forma Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Net Sales</a></td>
        <td class="nump">$ 162,244<span></span></td>
        <td class="nump">$ 156,741<span></span></td>
        <td class="nump">$ 395,976<span></span></td>
        <td class="nump">$ 381,035<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments', window );">Income (loss) before income taxes and equity in earnings</a></td>
        <td class="nump">6,730<span></span></td>
        <td class="nump">10,042<span></span></td>
        <td class="num">(130)<span></span></td>
        <td class="nump">8,112<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss', window );">Net income (loss)</a></td>
        <td class="num">$ (1,586)<span></span></td>
        <td class="nump">$ 899<span></span></td>
        <td class="num">$ (6,573)<span></span></td>
        <td class="nump">$ 95<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic', window );">Basic earnings (loss) per common share</a></td>
        <td class="num">$ (0.12)<span></span></td>
        <td class="nump">$ 0.06<span></span></td>
        <td class="num">$ (0.49)<span></span></td>
        <td class="nump">$ 0.01<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted', window );">Diluted earnings (loss) per common share</a></td>
        <td class="num">$ (0.12)<span></span></td>
        <td class="nump">$ 0.06<span></span></td>
        <td class="num">$ (0.49)<span></span></td>
        <td class="nump">$ 0.01<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionProFormaInformationLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionProFormaInformationLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Acquisitions, Pro Forma, Income (Loss) from Continuing Operations Before Income Taxes, Minority Interests and Income (Loss) from Equity Method Investments</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestsAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(2)-(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(2)-(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(2)-(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(2)-(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionsProFormaRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	word-wrap: break-word;
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>17
<FILENAME>0001193125-14-406298-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001193125-14-406298-xbrl.zip
M4$L#!!0````(`-&(:D72R/OI>`(!`"US"P`1`!P`;&-U="TR,#$T,#DS,"YX
M;6Q55`D``^HV853J-F%4=7@+``$$)0X```0Y`0``[%U;<]NZ>GWO3/^#ZH=.
M.U/8Q(T`/#LYP^NN.]F):V>?2U\\M`3;[)%)'U**[?/K^X&49(DB)%JF;*5M
M'I)8!&BLA>^.BW[YP]/]>/!#%V6:9Y^.\+%S--#9,!^EV>VGH]\OD7<9G)T=
M#<I)DHV2<9[I3T?/NCP:_.'S/_[#+_^$T.#B8A#F6:;'8_T\^/-0CW613/3@
M+#-=AAH>#J?W.IO\V^`Z*?5HD&>#/_L77P;D&`\&=Y/)P^G)R>/CX[$>W28%
MRK-QFNGC87Y_,D!H_CO^6(_O=#!PCPD^IDN/+O)I-CH=R*6/@D(G$V@^&,%`
M3@?$P0QAC!SYW7%.N3PEZK^66^</ST5Z>S<9_,OP7Z&QPQ'TH(.+XXOC)63_
M/+C,LQ):WS\DV?/`&X\'%Z97.;C0I2Y^Z-'Q[*5/U\5X`*QFY:>C)7SFX^.\
MN#V!7T%/TAD]1W7+TR'`F!3/BQY5ZU(/CV_S'R>SAR=F7,C!B.)%MVE1P'39
M^LV>GE04K'0<Z;2]#SQH::Z?AG?M[<V3E@YI]D.7D_8N];,6-&F9,X+%)MKJ
M%O,.X^%TLM)ZG-[H27JOKPL0U[(2(S,V1U%GWB=+TF'9/K#JD>F`5\>5Z5N0
MI)%U7.JDR,?Z9-9LT0MD9WK?WFDT*4XFSP_0)\\0M-)%.ESTV]YIM4.9#MOQ
MP(,6-.7DH;"TAR<M':8ENDV2AT6?FZ2\K@8T>]`R_?#$C+1L[5,]:>LT*390
M#$_G#<V#44-^9^W<D_KA2M-):U->-YTL-QUOD#TP3'\U)FS1WGRPTOZ15JVQ
M4NJD>KIH6J9M#>&U^.3/OWVY'-[I^P0M;`)8D<&@LB/CT[)Z=J%O!M4;3Y-B
M:(2MVSBK'G>%OOET9%0%S77A^*D<S1^;V?AT5*;W#V.]3RI.:E0SF3F]U&"=
M]"C4UY/!,,\F^FER8<:I\_'5>40XIPC^8(8=])]`$[ZZ_!Y>.5<5`DPQ_%<Y
MKG+5D\*$*WFEL".(\X0=ZC*JC@8C/4SODS%((.)'@Q24-QU=,4P5A7=Q$CO,
MCT/$/`5_X8@AZ?D*Q;X?2P<^)`Z_HHY#KMC18)JE]=!FQN?J]\OPZ#-WZC^_
MG+0@JJ&"*3V-LDDZ>0:O<9]GEY-\^-?+NZ30Y;?II/*HX&5?BQX0`OIE@&=?
MXS6$42Q\1RH&4Q[XB+F10)+R$"G*6$@%H52X5^2J0L&7,);5\(X^8^I**JGZ
MY:0;BM7)C?XVA?:_Z<E=/CJKK+V)`+X]9N#'[]*'<UT,X>?D5K\2/'$(46;J
M,7&KR6;4%629"[+&A"*8Q,SQD8P=!S'BA,@/98Q"'+F1JWSA2'9E-/&*+/'P
M`%-Y]-DYYDL3W!E5%S*\V]NB\A=!7KY6`[;3X+R!!F>SR&_C8P580^>-Z%QH
MX'9X!];CO,AOB^3>F\(+BO3O>N3=FT`'OY(-"O"=RAZ`:I`GY0C&Q18#H`(9
M<>9[2(6>0-`?U`-[8`!`9;S(\SD1\17>R`9>-P#=X*URX@TA/)Z.3>#P;7*G
M"Q-@%OI.9V7Z0Y]!)'ZOO^1E&=2-X+/@+LEN=7F6?=637Y,T,T_C(K\/DO(N
M'N>/_PZ!M"ZCFQL]G$"3;S??DZ=7,^H:1E<XI.LF1E*7,TD1#TF`F*(4`:D>
M_*@B\#&4<188(PKFUL8A(G*%P7<A8R?^X[S0Z6T6S"+J[Q!?EN,JR_!&_SVM
M)?]`V,96MBE6;!>^7P-^)W9#?0-9W\C7&?QG<FX>P[NSNL\YV)$"HOI"F]]S
M/H9??BA,VXT#ICLQO2L1/X--47UQCTU@)JU2+MR?Q*8<")/8;IX95LXN9!ZN
MJ>V7.FIW;.J]3:T13[`4YA\3F/U(QM"T]"9!4A3/$*'_,1E/7QMO=^-+*.Y!
M0Q=Y+I>04A&*O-B)4,B%I]P0QXQ'-5_,ZIN(Z]`5OCK!.6QGT[.:6E-1#`G!
M_SN;U1)!;XZ>;PY@7?Z3.)L]6M6^V;8'L)A4HOY_-H#MG6EK`"LH_CB3LE9H
M.BO+J1Z]FJPU`]Q6*>,ACQT7@^.*S%_$C9$?ASYB0L41443X#KW"5\RQ5,DP
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MTV`)KS;0T`U53ZI9Z_FWFYEO^Y&D8R.'$"W_"GU?OR[;B3L<2,>7#",<N12B
MTS!`GA>"2H:*5S4`0<.KU767A8,6+G7[\"Y;@._-MQ^&.Q%MU%(A.%9[\=QM
M[N1+GMU^U\7]EQRR`.ANZ'\[+RW)4$=5):XM$Z*BN>[9-O:?H2;29SW*ZBN/
M/G_XDMZJ#=VE[MFO:"D;4X[-[K<4-[^DR74Z3B>I+NLR1@_F^0V8B`V3<A13
MJ^JR-O(U92D@1:YE`2;S,`!:BU"@`DT!;Q^^Q>"EF?YV$\!,IQ\+T%K3Q&:=
ME+1;O*7!6R/2#U<X:DE43>PN;?G][NL)>[7'70LWUL4!Q,&U][J&9S:QS-W>
M`6@JMII71J2S5L5L&?TJP@L]24P-,TJ*#(*7<HDN4]T<?JS:,NN2(Y&*KZY\
M;T>RBOS7/!\]IN/QV?U#DH*.+[6O/S(QGA&-70EH0`X\GV/F8B3\B"/F8X4\
M)C`*`\&I=&DHHG!]9]XRZ,%3F9YFZ?C3T01L<'.+:3ASJ2#$2S[H:YX-/UYJ
MB7TUSV%JU8%NP]'J3@\L7K`N-%!7\K4UG78`+9L)[_+Q2!=EO1/Q0_72[DXE
MD8UM;NM#7X56F>7#$UF[Z0&,JZ;'CJ`]JGV&U/OW;*@+8[%`SL_S,JW2R-YD
M=]W\D,`/L!_[*`C]>`;;]25R283CT&.8"7?+'E#2B`6[PK&&]EXV.C"YMN;%
MC+NNRVR1?BN05=AQ"N_57R#H@.!Y`DE?"B[9*TL]6?94WGU>3-*_UP>Z]D%$
M#+!I$'@H]GP,1/@.4BP*D>N'@=G%)ST2;/9"G[%09-5DOQY;PXB/1I7`)./S
M)(57!,E#.DG&'RH)=OA<*M$(M-K'WTR)7NHG!^"CL%74U[=ZMPR]J=.'D>9A
M:YE&<=Q07EMN%Z8_TI'.1KW/54M(2%R7.V".B2=!&6.7("F(0J"?0BD<N)(2
M8Y.9?9-(!6LY>FH??4/?QN/\T9R]`L,=YM/KR<UT/$\6+O10IS\.1$BM8:.K
MY.H&NE=!.KPM1?T6*^T;-1DG.^UT.:R-FOT&>E:7K\1J*6&'39K1_<,X?];Z
M4A<_TJ%N7V:`<-$<)P(/:584RN\Y^([EY^9HT==\\A<-@QSFMYG9D%&%&[/%
MAQ[86S\SY'*/1L2CR(]`T)CG1DC%/("<%8<>CGF$/;HE7JP2])4C5._!1GN6
MOQ<)ZY[26S422XY7H^KYB-MQ_%J\H2+1$QBK,[*#J8;=7+?('R!E>#8[XR:@
M5D:E'F9VY"/M@;7`1ES%5YW.)@A[6U6%"+M(P3P/>[*<ZV%)Z(:N3T`(8LXC
MD`1?("]F/E*1%T2*8(](6:N^U78*5V)!Z5X66%<):&199_$W<S@SF^3%<WT"
M\2-ER5XF$0YM;&-O&?K:0M\#I!?1DZ%/S[>9UFG6`<1JUGQ"F5^TJC9;@:PB
M7]!B$LWR3H^,6:E+]K/K2/9C$K$`1?`%05A)#V(GX2$O8BZ2.):$NX+[OG^U
MZ="L"R9CM1C6`4J+Y;C>KCC7VW=<K2K.:P\>=]R8T=UX6'VBBQDX$J=A//;"
M02,3J$3P0Q-8*RDM!:AZN-95@/HQB-8!&`?K&B6\1=K*_TT`%J-PD3S^!OE+
MD<(8#\8F;"@?$=)N$:PXUG'7"5=YEGDW-^DXA5[EY?2Z3$=I4IAR9%GFP^I3
M,*[_D:?9Y(_0?%KLB9*NLFU?%7&DHFND[`RR?0WWI0IP&"IA3PD<+-8/6EDQ
M'/8)GGX+&_93@8)\X`GT9M$;6L&O&$]-M+K7!+2KYMDS-H=73F5%];:#:5G`
MFS4^B+4[;+6^%#=\:.O8VZ*"`[`8UN*V68[!;;&!Q7&.C-3/5VR^%\E(?TWN
M]^4OB0C".`Q0(,U-/(+%R%-$(J$\*@,2QUZDMM5(F))-&;5`L(0(?\J+OYYE
MD*X/=7DX,<*&.LJ:3FX%4B,W]YZ=7NC1=&@"W[-LL4]OL59[=K.\0GLY+>M=
M,Q^[Y&P_*#];<MX9UQ(M-J'9]\:?[AKPNHT_,U"KUGI_]<'N*\=VN2:4N^IE
M0EL'WV'&]HBR^V3942[,50<0S>RM@/#.[`N/00ZK%/7;S<N'%4MU:>AK#KI_
M8WZ\3<Q-BD$^-A)<[+IJ?@73PIEX,O]P8>X7Q)@^07@@%=Y^_1X)PI!%P!</
M0=%%A)%4"DAC(9.QRP,5;KU?C#2RP+<3\2IJ%W;D/>E54L*GO;"[620Y>PV[
MG;E84M5+G:5Y\477A_DN3(%F9Z:6+K:#GYAD1A!=$$36^1;,]J-8E,8*\@H,
M=""@3H)##ATDXH#1T&?8$V%]9&@YRZBO1F3'"WUN06K?#!$GP]H[`1.0F4Z@
MN?8@SRC2?!1E.WK=-8J6.-E*`O>$XRD!/CD$*XYCL&_$(<AE,HI\WR'<X5>B
M>>)E?C^DPPAOWT.Q!>B',00BPO?`D&R>+%LP1/#>*)I%\WY>%/DC9&-!\@!/
M=MTQMXFCU]TOVTFQV,;U(K*^Y^@5!+S7FOOB376G*G?\?I=D;UJ'-_,@B9D'
M(O!6(T8DA%].))&B-(`HS%-(!A(C\"H.YH&((%ZNG8&U5$+8ZK:&#^.KO^*[
MX5`Q;CCDE%Y5I[(D2*]#@=HM$9\78TZ8'R`A/6ZJ3PQ)P8!@D'T/?O)`GK=D
M*9@Z4M"MM?E](.1"2;</A)OW?')'?``\D''9S_S1C<$GQ2YUU3L!I%ST,F%L
M8\T$HB5N!51_)<%2&`B:6VU??<N*^949'6<@DUAB5<6X1()#@1\;$KKN0;R0
M^*X70S))@Q"L&E9(Q=1'44Q)'$B74.5MN:Z9N&+F0;:@VU/06H6IBC$IY/ZC
MU.HZ*W<M_*#5!=Z;H]0]`>>$LG<(S]WF_73S\-P$71V`Q^D3^#7P2[>Z#/*E
M-K]!AGX_O7\C"TI@1O?/@FBJ?LT"/L;SZ=^&\_WC\8H2L`V*N^XV$EPWX$2`
M_G.,(\1B$4'&*WR$(R8IPY'#@(2U*TD7(;C+V)XB\-^2)\->?Q&XC96V#9D=
M26FWD<'7OYBZ<I<HVP;R?P<]9(,+47MAYY#0MP>QE7#P3>C?$=UZ`;W[U-KO
M:>A\_*-/;$P(Z;XNEW8)QX10@GRA(/2+W!B9,@^$0P1>YRDOEJ)V_];\CJU?
MX6)'JR=@"LOYPZ5=EF\,!2T%EQ;$/E.^SR*&N.<0Q)A9)Q-,H)`&)/!"QV-!
ML*5XS'`3\!98'V7*.A'2Z>MZMBQ!B+7+'0_!EO4L#W;XF*Y)1">%GQ-SH>^3
MU-PB\!'SWYT`>[HN1(?IMZ-<BIA?ON<'NM?G&NO3%C>S,T'+>[+.Q^:ZHI%7
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MK>[K==7?S=IM`H["G-"'Z+YN].UZG-Y6:[5A6E;'"=X4*$AF/*"$#_!FG\>#
M`#O290AH,>E,`#&5$P)-V`LQA8!*,;)^(&SA\Y8/D?:&>AN9:YW[IJDM]NS(
M$VG->W_USX\^BV;6VP'9STS%QA)`,P-^-1?O=6.3H0:X,2F*PXC8LC8<!&:7
M1^PA3\H`0:86(H]Z!`&]A+(@))'3\@6_JV=EFJ>MWGI_TX;^.Q_FWQ<KUA5S
MH1J[)#>CZLS`&_8J[XL#N]9PV=@<M`W8QZJ,V53ATIYXH9OJ:;@S+1^N,3V3
M8C^1S!0Y5(WIF0/[QFK'9?BG4AB7J*TWP73D9<-Z&[RHWRL"]ZLPO9*RX:X?
MUKA!\Y`4IE<.[`>Z")6=C<9!*(S"6_?K=>6%;5"8Q@G'P]:77CFQ[V%LW)1P
M2-K2*P,;#LPYG2E84I8][>^<'5IBE!%5;^^49L,N<;?=)1<Z*I(N#E#LD0BQ
M*/"0="E'D><HHH3G,]_;LL3OSJM#G79W'LJAKVZ,M5ZCTYDRNZD5C?RWST-?
MB\,#U57'O^G)73YZN;3CVV.FB_(N?7A90]V90N)6RW<86JW4#=:_^4[YH?)\
M'*'0$3YBGE#(#ZE`Q(^%P(ISA[7L(IY7FMCRD8BNJ+J0L;.MF4-GU!4KN^#7
MMT@I@DG,'!_)V!Q;)4X(T&6,0ARYD:M\`49G2SA/&G>.6,"\"V)7,((W(W8E
MDXQCF%T<2,1\$B-)B40>8SY,-:825&[;F5/U>L2-FU"CIV&U`&ZJBDNWHNYX
MN=:<`<454WRSM#O,H=Q\^1FFA@!S4ED9'V-\#N:1XU+7J=>JUY=<,3UF2]]^
MUA'3AVA^;U2LR<)<\>G;%3^<:O.E71>ZBLK.D^+-7T1AA[^N"MWAV^_\;M0W
M-@%Z!PNPCKHEJHB)8/`'7"2/P46RF"(I:0C_(P'%#G<"7VUQD=1I;I7L9`.6
M'BQ\J5E>&.?E=-<OX=P3=/N9)]J$OAE5Z[4,XY9`].4.C;>L,]6#?SDV+[!4
M:^>>(9PRSYCDYIFY.,H<P6#*'$21BHJ6K'8]3(=W*>I'X#HQ$`I.A2&I3."%
ML1)AH$CLB74QFAL/S/G:/0_=6=F!5`CS'R=WAT3INCWN3FG[DM\K&7VAY*"$
M=':L^OV$U!K:8K9^&<E/*:0?0VGK7BSR6KUO2NF^XRB,"<4;@^IUQ<5<A&$4
MQ$AXG@=!M</1_Y!WM<UMXTCZK[#V:J?VJLPL`9(`,:G;*K[.>F\2IVQ/[>Y]
M23$2;7-/IG24E,3__AHD)5$@05$2*#&S\R'C.!*);G0WNAO=_;A&:.C8-JEA
MVWRP38<M'"R"<I^?\^09.,>[S)6SH65B4V\VR&,+HT\TM4?8^$%U<<E+%>,<
ML5A^O8]3@6D#)>W2N+K7AP51S6ZI&ZQCQSAI?.:X8$'Z\8LRVP67F^@NL2%:
M<K&INY$1ZH%-748"%%EV6$W0D&NW(R!`G0`-,JY)K<IE3<X[1(Q39$W-J-8:
M!NX958)FDUNGUP7NR]FVY!=32BV#ML+WR@L#&Q\ZO?I5,9&M=<V'B906O#8^
M>7*UJUI"3=9"*&[TXW4L?S#HD+^#L7[AUX9E>TXU%C_YE*>38VUM"\^:[F3@
M6Z[E>%A'#N^I,2*B,R.$OX)3[YK$M$F$.CO9/B^2_/-.6-[1VFBM"_%%*G2?
MXOPN?UAQLU58=W!IB_==5_@D,X+W&,D[25H%44925ZWU.-D@.7TZV-"/JL%4
M\^/Z]4MR;#]23Z:9013!,6V`QP//L"+?T<'1"767>J[A\Y)BB*H;:K@U729%
MQ!;1.%12+3`UF4`\.?UUGCT_)ODK;W4ZGRVG#MW&G[$4N@(1X@A(Q\VECS^H
MZ\>M7IZ?U1W4F>C:,=V^DI\28ZB5+2G6F+0EI"60.!O[7"U-TA(GPBPF15"6
M@5EP;/3ML.]Q$-AQFV024<+;UR\B`Y?VXHQ!"VHIE*JPQ;"@Q&UKE[I,5U<X
M4V[,!=!Z<=4GV?%!+7+?N$LZ)T8W*3XI$I?FRPJ,FK-@DY62CN10C@B^U(JP
MTP6;?)^4F`)AG/.I&?5"3)Z<F%Q7:RUI98_I8*%0_S`E[>BCY6T&!$J*(!.V
M##@%BQ1U>1OMD`FU7K`-R%CM##H9O$:M]94J+*)4+.GK)J/U-!V9N]`UU(DU
M4+#:"1`""&ZT7^:S:9(ORVN7JZJE'`/4,9AP2]1<>@O2TO@DMJ/C@5@M>$L]
MA+7V$3>;CFQ+I654IDFHT/ARB)`+MS?T8T0OK)=.^_L7>)/B+M/=$)A/<0J/
MJ&8R7542Y#"/%L'B2/#V];=F/WCJ8`36&77A=M*VW$=MX<+NS2!"C[-)$LWS
M8+[^LGI:SYJPAB.@67K\VM@09H0?0]+8+I=5IWTZ+I>9]3NX7%9[8LH#;*'_
M^H2+Y1,1)_L1V-\SEQZ2MN'L>SWMJ)*;WY[2KJ6:%KE-D-'2TKKX*9\ODGSU
MQF^G5["G?#\7E1!?4QCE43(E;#\KTD6"X,@TT>RO2:/<34&8,J&#N[GT1A;Y
M$'[]-6F5*QYUD+"=!PF1`&K*T>L'H;P7H&;'9&]D.*8,4E-.B@+T#[7>F#S#
MTXP[A@6'5TI7AY,I;-KUP.&5RJD<!LL2CI,Q@\.KE6UYHPIAEM-@ROC`X=5>
M5$A[XBD66K5^5&QXY0&(5(*HU<@C_M#8\&H53S[;!IQC)BC>-:#AU9(KM[V8
M.,U4Y7#0\$K)DD/#0X!#28MG,"@T?,_3L@_6\H&^53`/EB"C5X*&5^HAR">"
M,$+:/81>T/!#8Z#++O3Z;_5Q%WK*,-!5Y\6E&0,"D4C9VW)Y"'35:BF_J=RJ
MY8\`@6YN6L0N`('>%:3^3B'0.]FK%@*]PW`."H&N(D=P"0S;#OZ8MDGDB*%#
M$J@2PK8CMBYNXRY.GE((VT[L.D3M@3!Z&P0JA+#M"G4=YS!!:@?^[R@=`.4`
MCQC48FC"QPEJ,335HP2U$(E6BG"`1PQJ,33AXP6U&)IR1:`6ERI^&F"L>G<M
M%+4%^-%137<=F"O2W(V#&>G+E:'GNP[,`WF@//:!^P)CU,U5YX&-7&,P-7O+
MQM4U1C%3Y,E.F]#>4Z(OK#&*>="16;*,WI(Q"H51-5>]<"GE"D/HB!$JAF6*
M5&&H27NC$%Q<7Y2R0*XOAF'_6/JB:K(ZXI/5Y?J"1XQ/,2Q/Y-T+]FC0*8;E
M@+R<\RQL"C6C<+>DJQ[_C3JS;5A(MEUP_'>#8H7CO[ON6X2R]"N._Q8XH'+\
M-VX?_VV0,\=_*QQY?9#ZTT=>=S@'R!;NVRX\\OH@U6?,?>ZZYQG!R.MA29=7
M$MKXA)'7F\]ZZV6:)<NE/W_]DF:%2MPGD_ESQA-WMU-X1OJ4QC6O`=C*6Z6S
M>L-J@5>:3"NQJOU#46QT].1PA.R#U_E!1"/0#0]T(X"S`3%+]Y#KZF%(`D0"
M3(GI?^[`140&MO8UY0*<&([UBEN_E>Z!U"_AE^2#;<%Q7>0JW[RM7;HFT^6E
M5I2AX01_2[L2]FZJ+UM?=0K@ET(&R\-S;%M$!8,/43^X(2\_N:O`/A[^0B&_
M.QQ>3.C0EKS!B@LQ_^H'J+RGTQ!JCX;E0:UX</.BX@G+HOG\TSH'[[Z:;<D;
MF"?%^QLYCVQZ8G&Z4IY*TS>P@&J*L#I"#PJJ#XQ((3#*5O#3,ITFN3CY<'G/
M?[I[NENO>!?!LG`H_YH^OYS&Q*-`TUV(B(S`@1"8NN`@F\S57</V=`B-X=^=
M,+2)7=[7MKD9!7Z\+88&:IGP;\+@#C^.B>4`0S!8JA%;S(6[IS+F`V5(<@B`
MMB9&-1?;Z@KZL[$)98+>=:K\80*%`HMR..GR[BE(OP*GL^D1!S<J.8![6#L?
M$V(;7J1CUT&Z%1&L.Q0SW?==RACRB6/BKO95VQ#Z=IOK5D^8K8JP#H_$%N[R
M+D*8HXHPLX,P9!Q'F-!L-HMK+D%MW&FP3A[G#\EJ-2LMP1&)1E3AZU1Y]7T,
MG2/TUW(",&/,T#$.B6[Y!NBOCTW=#VT:6H%/F.L?@%W;[^@]B>Z:J=O]NN+R
ML#QI.1GZLJ1=Q8NC%VV.WG:2?DAR.Q2_F$=XB-RMC&Q4IAK.&,2K)$@FLYC/
M&XK?/@#Y?$;*/Y/XB`"@X@4'E!)XT716><6S;]@ZMBG02Q'5&<&A[D1!Y+B&
MX7O<RI42_Q?^5!TAW:B-JC^"@';*:]][G'L)GQ\U+L)Q0;BM&UA'9I/PP^N7
MSHS=\:X:P;YAG!J*#Z`P]V9`SX'S9AW!H`^5AS6!]_E-YOG(!,+<"`32Z_BJ
M1Q#0'BW4W#W!Q2LK2N]R_O^B"[Z8+7_W=%K=+!K6OT6R:?NV@RP3-P.$\^CN
M$WGM0HWBTJ_,"1_M7QR,J]IR`<`5?F5/21CH%F-$]P)DZA%C+/`H"TET:`Q3
MKTRBE,9V%_-Q7@4-FT<=W7-Y`8Y(#UB"3`.WNJ`RNDZ6D59Y!"7>".2H&";U
M21W3.9CL/Y4#W7&Y)."OY_I6V]O)43&S:XZ-TYF=.XKF&OLZA%@Y9T[,`$FO
MWPL_WZ1[GF\'/3\<U1W*1?;#FWY4*U1`+WF:Y\F'./_?9%6(U&Z"Y(@8V%Z=
MM9^9O2!G_IVWHJ,>8IO#'<U6G'QYM'L!J"*?'P(F^>BIRA<X9Z1[H9?F5+X7
M0[!&*`:K(!2V@5LZ6Z^.B30P-8N:*(.9QB%`O8CX+J8^T7W&>_)H`*%72#Q>
M$P6A);&"B.+/UF<DN3?;BT;U??PS"1TMH_7ODT5UM\99=U\,P9H&ZQR^#5].
MY],R\E#!@;;XBOE.:%N>J[/`I:#"!M4=Y#(]<ICEAJYG8QH)$W2VW9B6;>]!
M"!Y!SCXC^(BU>/GR*9_S>';JO?VVY"4==XM"[;-G=[*"2+>H("P\G37\KOI'
ML`XJ6',RLNUG)!T699=3,G<,.H_,@Q$\/#>:YZ_Q177(\"P<8&;HR''Y1#D4
MZ<PE3">!$3H6_PCV/DMKQ#L0!(\G<)]!`@KE)HZO/GM&V_=10N189NB!,=$C
MS$](&@2ZQT#;7&QART>($B\0V%-#<[7W1Z@=25*W9?7B93JYKEWM(Q0'[&I!
MQ<F:,2`/>NJ%Y"Q6HQ<MS%&;"C[NJ.DK%I(*-Y$G[,SLKT2;&FJD3$A.-P\2
ML.=^YJ&=(!&+:[&]4JU!3USW9,72D]44*VLDZV^9GGD$.D(\694C2A4!11S%
MHWZ36N4Y(QVQ?18-0[T`,L`SGV"-GH[!;CN*+3UMB!Q(!IM,F%];6[3"ZH@A
M%,*4=]\@88SQP0H)M4"+QXEV0#VPW50G(6RD%2&F,\OP=2^DEN^X$;8]OH=R
MV$S26[#;Q?0AGB7+^^1KDJV3HZJYAQ!5>7^-21VRGT07%BZWX1P_='D\^.D@
M5EP.$FHCRD0D10D-8OO4)$\@Q(2#O?@_']1:8"]LFB]:,1BN'"=V8'L)D!FG
MD7>(19L6B51-,N$,3D@O'C%/=QU@18T,$3X^72QX%)U-_PJ.S@Q^K%1%!;G-
MIDG/(ZYK^7`NNRY0ZSB6[O(,:!`PGS&7^9[K=.DW6(5]Y9:N7[#<FW3!SLQ=
MUX+)%1S9HA/27'LC/A'M^#A.(^G1JY-]Y>V@H-V]`.=KES3;E-I>V=&0:J@I
M3GKHI*)ADC;`W;QD:2`2/0N%ANV:X#,3S*>M$=VAE.B&$3`G\GWB6]V884[3
M&M>7W493X4/G\]>VM%UY#U%[R(<T`^NUN[K@=Q9[3SF[(7H()>_`@V"L8;,O
MQ9.#F9_E)C=2@BL,:R][YGRDHL?:NU(/DM//L_\M@Q-TQB]O-F7`=]EN1//2
MS>$=V7,]53^.$%<>]+!^@<#IA!\H99+BMUW9XY;7"5-ZH(I)2E+CPF8LWH<<
MQDM'!A7O7V1*LS$\US^8I%4?F`J#`^IK/N3\-V&-KAP#R'?-0L+LM3[4]$]N
MW/-D\'*9/J43(:?%SQGWSK_MQ":JM59PGZ?65'%U0RGG*::],R9#LJ?+=1JG
MTR-/K]H(F1U>3\\I,#V^4IQ%VR3>71ZDP._TRWH$5]]2J%/=)HZ(JW,NJ?U=
M/851_^E.GCRMYR##[._HM:8`-GF@K0==)80J[;NN5$C3`7A?)`X0(=Q>/STE
M$Y".^C2MNZP=SOG*L;/TULHR]P/+8VAJ]U8JCEW72';<TC4BZ;UE"^F[9,93
M7K_`[N<QGSWB3E\YENPJ+]ST49`JGRAD6$(0W(\<`4ZD-@_S[BE*LSB;\$(Y
M.&&O+-32W+7)!%"1#A+$3-\29+^`"0;N/"3YUW22+!_FLZ'\[[YGOAS[SV3"
M+9N<AA[^>+ZNV;YDT\)U9;=<:KQUTVF`Z?8FJH'<_C7E+B0<<,%\_67UM)YM
M//HKVV[Y\"H!=D).@7@I!QJ_GJR*Y(+_$N?/@]V^])1O^;Q:89I1V](%%6X]
MJLH4BB@=5]Y8J:M*S?V@^AB:).GMBSAC?:V9W)PQUA;`'/##@@2"1@X%74:`
MITVJ'F*'Y<V,5,@"=9#0JRIY>ZB-N2K9E!MR3`5DWO/H;-CV29),BRB/5RO<
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MN?9"C@U&J.ZZ'A@=XIJZAPG66>`'R'1MUT-&U_3#(I5QF%]J>7%*W^N03.S9
M]2IU&$P1^N`(DFK=Y_4+KBKJOG)V2!H5F<ARV*XYO&WE-<+:&DK$%I+KEEG(
M(;Y8;1Y!'SJZQ]%L+_(45,4MKUPJV//J4SX4"%4(`*-B5FW_FN[#YI+R_NH)
M"WD!,L5HQ]5N$H3[)F#KE#</@Q=9=,T5;E#X?3);0R1?<OYUL5Y5MSEB>ZG[
MRCVK4[GR&?0,#C(.GTQYO7%W[RBU71KAP-"ICVW=\B+0:B\*=,.Q3<]R'=<-
MHA*-K'[P[285%%F+VC65"LKE]D[HQ)1`0)W!.628^#LSJ&53/F.0$?J=6101
M4SGF%2@LV3.6U>AH_([2=B/9C_CK,X_Q$8W#,L_DS#/;F&>A\YDW0$,(YPZS
M;.`.MDW@AP&,<+Z#7IG(P0?LF$WA@"5FP*U74-HQ9H=(-X*(_Q=ZU#H$(ZEC
M)%PR'FP8N0#Q-@6Z5!"/._$B=7CIR&AGINFHV7>S$R@2FX2B$=!NV@=A,7M1
M:W%JY3<P<-@?N].CJ>D'9O&D%Z@%<A#;PW1OMLBY`?:("\<T,7U@%N89\LCT
M]#`R<>0[!)O,+4V"_.;]0D7^4A2$K4>Z5[NTR2.=P<8C)H1S,/`H`)?;\B"D
M"5Q+9Y83Z8[M0OQJ,1J"RDH'HE=@16UCUOK3V3/(<:?3XA?QK)Y+.+-VZRA>
M$49M`T6N;GLNUT]*=1?!X6PR!WFF:WB$')RFC@[PJA^Y_>1J%T?6+Z*K1XCP
M.A?AH!L8U/#@:8[!I<V``,^U;$^'1S$_#&B(#DI;4>G91]J.HGZ0)OX!?!R;
M&S1YW85M">=\9U?_``47@Y$LMSYETO&$&@SENZS,F2.<Y(XY(XP>,;MAT%U6
M2[*\H@BQ$PMM%&^R.J^5B@D%L8(*XN]1;+)BDJ75<L2T3E3D05!'1&9`9$],
M+O$0XULMTVJ195JAK8>APW3+`:_`(Y&M8\]G'&[!L7")/,BQ%DS=,'54@PX8
M%>K(((1;&\)M';7`K5P7=>0`Q8=`)'HQ0&+9&J@C"(\/=F00B3!W$E$?07@R
M[,@%C0##ILW#TU,(QSL;0%H!>$9L`\ZC>VL"G!_&!&P(5F`!I,W7/[`%.$\>
MS)T\_'`&@!'+0J<1;NX,`!#^8SD!Y]&],0`(_3@&H")8@0$P?X\&X"QY,'?R
MH,0`#%J^L+F_`X_')!1WYZ891CBR#$]W(L/0+0PAD1<XD1Z@D(2$>118P--<
M1)[*$>;OGC`!0,'`5/FE95MQ#+)<WS&0#G\2(-IU=,]%ELX(X4!I3N"&M$S(
MMQ']X1\?B_R5(XP\DTY0'2MY4CWGTFXX/>?#*DM;#+*!;6F+8@.113$UCDA!
MCIG.#M!@A(@X%;>33*4WBH-L:5NVL=Q2!PG9QLO>GPZRL?+<JH6/O#Y5,JYJ
MH$UMN_DL#2V&]_>=7S5>"LVNKFK6`$B1#^BZ@./00GCS?BS`0)SM6+I%.>$>
M^`PL<HF.3619&%P'T^@PP56_D5B$?7ZE8OMW"J3OEO+5BW"J5XU4X6))*X+V
M@-K.)5H8(10OT^7=4]4@PLL"YK-T\E;^^0B\\6;@T!_-*&M3]-EPN*TPP(&I
M6P9\W;)<IH.C375L8`_;`8X0`Z\+OOB7GV:K]]/TZT_/J_>P8/ZWA;9<O<V2
M__K#!_?^E]N/NG?W^'CWX6?-6*S>:]'=QT?]X?9_PI\UM/M%Y'ZX_?6?/VN/
MZ6NRU#XFW[3[^6N<O=>J1SS>?8+/.XO5'VKO^<)_+OBBS9^T!40[P,V"=?Q?
M_US\<_'3X@*+([NU/;XD6@S[]+J(LS<.UK/.XO4TK4"-IORRN/AI"7LWC?FO
MG\KFY7@&WUX""27.O?82?TVT+TF2<>(61?299L6C\RE\/M&^I:L7[;=W#^^T
MYW)RR^P-G@`?2!;\L?%66.`!*;Q@`0Z%]C3/X3&K)$]?=R^&WSSQ*V[./?Z(
M;%H^?`6TI%DY6J'H]%W--7X7KG%A*C[FYJMT,DO@%WP7[I/G]6SSE`?]'^\T
MMU@NK&'V=L,?]Z9-YUHV7\%CB_I5#5;-OUF^:;L(_FQXQ--\OH(/P[+SI$1L
MT[Z\"20?(+AX"@],7^%OJZ1&\X[5[[3;K%C!?)%F_.VP(-CBN&PIN>$<@57&
M.URX&^W;2SIY*;8Q7:ZT>0;K@"]E?/TS6.P$%)JO(^931L#D\&=,*G!`6&F6
M3)+E,L[?BK7%VE.<YGLB7-O\BE'3=Z5LE:4IG6)4%Z+ERWP]`ZXEL*B8"U"Y
MD'^MLV)'=]M\Q$,K"=EM#B^Z24`T-DOE<LJ?Z9=*\%/\NGC_']_!WK#W2\W-
M,N`(B,IBGJ_@4;"(C4C]=\$._LVG=#F!#[WQG`*$[O!(L*,)QXBI'N8:[TUT
MHW%CSQFS]:J`S.5ZMEING[1ZR9.D6&^69HGVRJ-];5$452W+1W-1Y0(D/-TH
MGFYIH'B%P&[V+(6M3K-IT5$+>U3*+CQC\^+52[P"Z7GC/$^^+Y))P<9J-1N"
M^$I;*8('\;>^NYCE0GC?=+7NV9>J*J:T#"4DHC:IX"(SWJU7L.DE?7XI;-`2
M3CQ>:713RE<,_/A7T?#`V;7D@8TVGVQTI!*6U4N:3[=ZO\[A>_^WCG.P5*5^
M\JTNW@\_X!MXZZIZTFZGI0_8F(9J)PCZ8_$DV_ECL7^\!PQ^4<@E/)<3P)]\
MP_>4;R#L\^RM6$0,Y@7L2JFCE=D"O=5?"H5Y`W4KY^)O>7`#Y)48`&_:#(*Y
MV9)K23EE!HS4ZT:>BB?];9T5`CM?/[]PH9ZLYB`?V@KVKQ+9IES\N3I]:Q/Z
M>OD*S=QG6MHV/E!F7D$T3])D&8`JSN;+=9ZH]S,(L8AO>JX>6![XJ!YBNN/9
MGD[!Z_(1B5A$_5'X&1_O'D/M;]I.*ZSWF@^/O/WX2_C1OPT?KNMS_!W.IQ@\
M@H=T]A7$';;R90GNKO9IG>1@E^_3R?Q&^W4U?:?]:4>"_W[SM>TGX5'\L[O/
M!.__\P;4]QO(]^Q-GW_+0(.6ZR]PCJ7\]*HTH+(9-]J\,,.PY!B>!`M>/\75
M3"8XXB:\=;F0]8<XTWY)\M?J/2%Z#WI26VMI0U-^T,RXIH#60J!1O*K^J=ML
MNN:=?:"U`5>M>3FJI5H-?'F/V$_WMX%_MT=:H=(?XAQ.<IY**QP4[;>L\-4>
M^'''5Q!F7]-\GO%'PXL^Y7#BE4>GRQ7D3?L3_U+]1>$G]__9>];>Q)%EOZ\T
M_\'*F=%)),/:V,8P<_=(!LQLCC))%+)W[OTT<L`AOFML9$,>Y]??>K1?O)*0
M\`Q:K2:`W5U=7>^JKB[,@I(%.+%+FH96AF_,P('T'3@?Q-)/F#F2D`F=@;C,
M5HH!*$1=89^FY^[`8\7)[YP>VQ%.#]7H*.39Q[!3MV.2E><.EX7"VKR0#Q=)
M9VC5],8N/M\M`"*LE$1D@3@@N[4'FTQ:X8&`C\?#(8C,5_#"8Y$7\/.$FGI,
MN3)5F&OC-27C-2*9)T$P4QS$^Q)1K^<\W0)1`!^=AZ`^T%@`QKD$0@(Q"WA/
MCO4_D5*Z`DL7?$-25*<YB_AR',5CT#^X)7H%QD`SN%D&VT78YO6J8AX[)S0(
M_*T?NR=Y!DUKT*=H^@JT'`S@RE*^,EBF@3+8K.ZHC!8"O"XXC-1C&.3(JD#Z
M:#C,6PPY"#?NG>/?(HRST5C.-AJ0_N^QCUA7U3S68929>'=`<(R0$`L;$#$T
MPC!'>X;AAE&&HE&2$#TC%CPQO\^B@Q&2DW=2']SU$4G$[IWPO.*X"'7;O0$'
M('IB4U6>!(6]%@$)FN#@:*'Y@M:+BY9B?I\\;E/4%Q[22%@?#'@Y;[W!$'G8
M4L@V;%2"2"=3VGE`:Q'V';_K@5<6I>+EYBE%$>T$+P;;T?205?BB/QPG=0@3
M\P]%'VV1+'QDX73RG+@]V+$2T(PX!#)TZ2VP8E":"5B&81QC#;?D)V2_#3B3
M!16C&8@$"_^261GZ]^QKA40LOMLG43SD!AIX!K1`%,!OO@=Z4K@H_%*7(D]`
M[EY*6*1W01.-T%^"T6%GP/@CXD>GNL?$*#A>T&SF!CWO/]#L00B#$VUF,Z/S
M@Y[5O=<;DV=/?KOO)Q8X>!/DS))OC#X%1C&0*'IH],!>4H]B=BGGNI]SO%O8
M>8^E7N+'A;<X4M;D#(%QXCOIU@\?9K#2M!W^.IMZNN$LWD<?8KFJV_L)!IW]
MZ(VHS3B`ZOA9I[*+J-#\,EY53+"BFE:K8ILEW=+4$CQEE&K--IZ/,FW=PJ,7
MC=96V.H%=$A)PX?-&NC<%ME)-Y3]XJ@`J9-N*3G3$14HH((847P(1KFG+B,/
M=VC-92(*^"%.0T7(SF#F6S-^)N[B!U+E$7HL_`0U<CB*-/O`\?`8><(!\!=I
M1.2)&U\P+/.S&*L+Y#X.1*,Q"?F+1HM=/!T,UN]F)&EJK:FZ7-#="*Z+1CF@
M<NB#,<X*.)$-8`*@&.R"@Q$.T*#E?LFTX"Y&`[MN0/:%"*0Q*D#`DB;#*!HH
M98?";>Y@Z(=/KIO*&`P!X%R!6XC!>7GA!-]/6UN"(#ZK%4-6%(JX%DG(3?JR
M]/@S+AC#7NB-8>!+1+P6QKLBUZ<%"`'O/KK=L0AWD/\"8"*^-K:=UC#R_)PU
MM7!#@:Q=H9C:0/<()K@F":`YH&K&EV_2?]M7UZ=-ZZQDG9U^/_\*(PQIX@1+
M-LL.&"'_K<)_X?\TC4>7[_9R36<28BF02$(A*7V@ZIZ@D!EA6F;4)`#]X,1I
M:!L6'K-KL2!66C`(,HK2JJ:@*(YDOH"F"A2U,(:J+:*I110U2Z>^EUZ</.YR
M,UIEH$MO-@W5--JEBEW#<XIFM52SF_629M>J=KVM&JJE;(7RI$"770QTM>S&
M]6;5)T[CX=^BFYW5CUS*11`PWJ;`0J_4"="]FZ%@B.7)/@>J=]!-#S%?-F`)
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M-@"7QBMU19F!=!-&4?B`8'"XR)$"(';LM"B=A0[B,`W7PJB?C=PTF]'[M@/K
M2J&6QK!)[/7/12&8O$X4<ZH;MI&2N*/YI!,.!>EC,C?)Z@'J?)]GI+#V5R1V
M[R13</B,Y<,,I-"QZ:"$W6]DJ>>":TD:F<8!NJ&P:.HE7T;HS/.S;;='[-0>
MH]V`WX$Z',>24C:^2"*XP6?/8<"ST\8%/8,DAD^I9>6+S'^B2QSU/:($I6S"
MVR!YU'+%@`=@G&-O`G3$ZS@*>\C1T6S`I^>=F@I&49/)*C@9,U26.A./LE=S
M0^'\\1`#6$RA"<$GM(OI\,3L@86,8Z?OII&WC`1P((S?\_;R_K#K'XY'P+8L
M.#)"QYU=:/9BZR(.V&(.M@PV-BU)YR6=4@!=A`CR8G[H/"'(.7:]=5U&BU+6
M$"\B&C$.QKATS'KGDH=SZ7<S?&8M1)*<QV<>S2D_DDZ;QY$/L%4@P\`*55.A
MA1L++F8@XK4B[-+E-_D%/7N\7`!0RN#*TQ)#0[[*(OF`IK,S!#']2-%`_PGD
MG%DVLZG8^\HHKNL,X=UD_&=&[[E#=`-DKK@8.A'H#%@N6/]]#C!R+ACCCLEM
M,E%VW27'VI*\,0;,4"3[:,LB"T949A/YG#!(_`BP`WK@MD=_<YP@SO$:@D#Y
M8Z]+:W8\,)7C,N:88@Q$!R-1GC.I8C*RIH3>$X5O(S=)`F%V#R37-([V,O.3
M=YV2ONH8K'DQ3Z,.(F&1!ET3DO5NYZLF5&'"_DH?1U$WPGP'B!^1AP,SD<+$
M69"2/^="F"QB00R3D21*4V`8JL4@DU-D]0+P>0#QPL4K8[&.N'Q7&*XY.9!Q
M0VHS=`&6>S2&8J\?4/-Y)#`&!SV]@"PLP0),I4AK">!)10DL6%1Y26B=A0.@
M7K32V$4N3^P(+RA.$S@/'D9IN!LGQ<T99F%+PGHHST(\&H]O_@_>Q8?R@D2>
MM;847%$&@])*%,*0+!.-EB*@"6156LJ&9'GC*C/I*'Z-VCZU`;.?Y,18Y61*
M7I@_;[WGC6(TN5*+BS&51>-![H`#3N*MXP8>3'3F<N-`M"N\D,T&!+HSI%HU
MA`6!A"%X!6`;:&#MX#9I:!LE1D%A61,OIZ_"*+IX62^C1K=(^B[4=I]ULVRD
MLO"!PRNSU%XVU<;S1479(=BV$+.=K[XP?)70.1IK8(8E[$;YF#YX.)A5Y#),
M%VUR0*$'3)>Z7*+\:DPI(RK43,M%0%:"QA'*:B%@"ZT(!`R45RCUO`B9-C\"
M0_.)2CZQ4V6^5H79'TT,\,K@-X<C9IR$RG#"%(_L\Q*:YWQC3GY@=(]+.(4U
M2L,+Q(%$0>B+:&0_8Q+<5,8"P.20/[A8@AHG;XC=9J:90$$A$?<B:X5T"SQ[
MY_;Z+-.<K*5Z+(+>\5VN*#8)B,<I%Z:K(AAY&WKA`+.MW0(1H+<LO`.&%F.T
MA:0"X"C&$EH2'S`8OCURJ%@";9ZL8MCA3F,(0HPG6J7CFW%:FM)%=XS,R2GT
M>EC<1UO%"K!J?$F&3(0YCT?6VZT7Q:/2R,-P_XR1N+@T+6E&_/++-'?A2:Q^
M1'IX9L03B2NM>*]S>YG@NLA8*6.&45&9Y7(0CU@C36I3ZB`$,3<2?LK$M:AE
M9IM40#CDBB"D1M]S@UF#HV$)>$1$XB.QG*:VAN)!7H+8JF+%&!NZ\/5L0AGZ
M0(])7+N;!9Y@UEOG/B1_VD<NC5XHU38GG5^C2`NQHS0)A?M,D7DOGW"Z)P8%
M/(#C[HS]49F&39\1%=FT?ZE@0K'DI-T`,>7NW@`<F*#'VHFL=:`L2D[R5=^I
MX(8IDX/5L^);9:G-12SR,F(UQ0`7@5`="!=`<$%(JF_1*,BK9,Q?YIX.PKF/
MBO5,>X[/R$H8Q:>"G3L*E('#E+,12%*F'>`EK+_UBU,@=W%UT4CZ7%'*"CI6
MXFT8&M.NR%9I80M6KR-K4L;D/LFZ%&,07+&1%,0`RR6C8)S&"[S!&,]Z/&)6
MDJ[&A`&%Y46>`<*DEE6%?0JUK"@T-^EW+*0NS"\J\T5E=5))GWC+KR)STN*%
MG:8PD!L43:J)?9M<>G[AY*2F2Y]I9B9N3A+H`M?<&;@4>D`93F.@M(2?=,1$
M@A$1/)Q8OHA/S[8B/W$M_S>*(;ULH$5G`KZAU5L`B'=H:B"4C_""\8W+Y?DE
M"M,M?HV.<3BW\/%;YA$0`XJR`-*%L\`&VIV)@J2N"H\]\+X-G$<D1R*56;N#
M6@/=:O1U@4BE^`[5_8V;5LV35B3.RXDP!1#\%9>W<?.;PDJ4O!V`NY,=T^(M
M3ZJ-D/_@[U'.7'L=Y\P+TWW:Y/&1A>DP=+F]7G)@XMX+QS%6>!7DL2")#MM^
M>0DPJUXBGT=FMZ/G^B"BLKKTU^!TC2BKS4AL<H/F2:#BS>8WK?FU_E15Y"2!
MVC0Z4JBXQVQCSOC*Y_903Q>RA'=A!'(1-QPC6<4T(.UWFKK$'$P3)+ASDL)R
MQI:\+'7P`H([QY,:6')T-PU.<6`VK\9#E*E7/QJP,V4E8Z<LS58IUQ,=?<(>
M%T&3,PG8T$^#2'R4*'(#]T'$A<2!,$H!P!,8>$J#6].1)`Z`"8SG]B"7(\%H
M+T5<$T48)*DE-P2[>;(,>S@&!ZN+0Q+NRE)C5@1O8L?F>*MYXYV>$*7&0K/%
MH8]P]$!3X%62'!?%D<O/IA=@$^!-HUR?M0MU0\4:E1,2L7F;+_&*O'PR"$T)
M>*Y:UO4O$RM<X`Y,5YS,J0PIEH],WKG2PNM:EN@6E9:/++K-XT6W8VF_U#GG
MU`OMH4I*V3"SQ<Y9Q^+%KN#X>=5N->U&H]1HUZV2WF@U2PVUK9?J3=.T5<NP
M:\TMJI;Y7JR6.3UO7ORPI>.SBT[G1+JTKR3X_./B7.K\:5W9FZVCP:.!732E
MP-V6CH&DXQ.TX"G-@[&J.SK%F923=NE:(>9[\O582.')R^(00BX\B/M@2HXP
MZ8(QI>DPZD'T]DR5>`(%!T\R!B]+"3]-02X*)5+8^8QV/`-&%!(WLY<_.4AR
MHH#KR<F&];%"7)S7\1$;?!U3MBZ1;GQV7:P^P(3NBH/RA!0&3!@Q\]8Z&\A9
MYYO3=-]+ZCW%D5J-`ZNQJ'F(OZX]@S>BW,!T:>9+Z+UQ<=6RKTK-B[,SZ[(#
M+U&T:!B[1U+7]?T8LY)!GUJKX><A^@[B\X/7&]W]<52O?#F"??;ZP1]'7*YY
MA!%8T!OX5![,*/^AE[Q?-;\<I6P]ZA6?N1<#WX2C43A(Y]3GO_)>WQ^F7NO4
MOQ>I(YI5:?P<-1\M7,I$Y?$+%C^C5GG^NP)>P4\)B_^#.MLHP-HCB0K4CZ8P
M#`P'7`9?5"?9*,$4:;UK$E<_N'381N%$/T72[P*.V:)J0FV^;L6[AJ-S%.0;
M1M&!D-'R7K!)J#O73)4;6J:V9\QWV->5[.O.2XRYF%3U6:@\IHA+.(X=S("E
M.5:RU(4S0C>OQB=KPN[S=C)8M'U850@F[3^:3=MNM^<@/#GX-&GY+^>%GMGM
M:WC!'7R3KNW_N2Z=GK?L<_BF!%]-N]13GEOF3&G?,D\I\9,6.-2KI`[\\?.+
MR$A\C-`W9L)19:-6?=&[0?@0.<,_COA?>OODW47-^ZU,E96ZMNS"WK(3[_3N
M<MMIRJ9J[N-V'JO*:M;U/L)LZT37S\GX5Q(=RL6JIX79!@786TE?U>2J6M\P
MPZ]KK1797)X==E6XP0[K5>7C[+!16^U:=]^,TQ;*0CL-F6<A<JXT]-P9(>65
MD_^FGMM%2'<1YJV!=-=,&F,A&W<X!<<5PVOEVF=$ZQ(C3`OZ+`U%&=L5@;H#
M&D_3-FV\'6AC)3O]$1#U$HF;RSMO5%-.2FX1UJ7L>!;3?10QW1G;]5KQN]()
MUR&L#E@[4-V!ZE:/M=UW2%<5G'NG_`+\<AOB><E9V;#%+([OK<XOVJIPWJNP
MM"'<*/K229OUX6;C6-I4N'#[*6A+PHN[9!-KH/9ZX?C&=]>E:)>?<9OLDP^%
MMP,&#Y2W$KSM6DSWA9;P2PZ![)#5NVQQ@U)6*\MJXV6J-E9NH"R)"*6L[(#-
MORD:,=9:V;.M-`*(4-25(.)@L6ZO_CO8#0>+=4LQN!6KV#Z\?9AH[MP#P0<K
M]F-:*&"@K#BVMLLT<K!B#U;L1]6)!UOB8,5N*0:W8A7;A[>B-/V=^H+,@FK%
M'?VX_8V3=+!Z75^63[^)SBPOOG<O[</B/E+/5NH?S16XV#%L.(ZZ=`M41=9,
M4S;4>E+!P%=H3#T(KVM:539@J_A!.7<GBR\Z1\]9(ZYM46><J?O?GEO9I]^*
M:YNS,EW79+VFSEX9C)%_U'QF;7%:XD'7B(B9J<,.WP<`"_&PK>7(2\\J<,>?
M%]WN.K<+5K%9UFERB\>JKF6M52I&Q;2LDE*KV"7=:-5+==.HEXQZ6VG9#<U4
M[<96],I*,;'`*UO+G6W)M2IIP^MAA/<:#_G*X5MLT^G%=T#3_1`[*,4A$%UV
M,]#HSHMZ);S0Y8EON??<*"[GAJ6NMJ+O<CPQF$R]_C[A1:Q\3;.X$CER'M+K
MC./)VQ)G]93ZA(UN@_$M7L#"5VG'\#9=$A9[_CTVYHU"O)BY`)I':\7%X'W,
M_4^_B:M#'KA)5S>,1](Q=_[V`EGT``_'=)6#AUW)([S+Z6]W)`W<T5W8F[RA
M-+E9F^^.BEV?`*(IDXL"LEMML&MG`N4G:O,N/O!LV44;U)5=W)B2C)F[&!T6
MF'052^;O3<R-+9MID=BS6;0*3(@QCU7"@/SIMXG&I0"46-(]7<`K^C+F+N@)
M:6V!BPN)7-"G_Z%>5O3XYEK2HG`/@Z1!>`;N\HV^)N"KX!=S+LM98`]LMM&7
M67U;HR^S\OI&7PMZ@[W7]QN;>G_[?LSLH))7:3O0JVKYQ<UL1?Z^:]MYTMG#
M9D0;7_"A+=$+.7AF$[E"5Z)#YZ$7Y)3:!0M]J7#)6X)BR[;:J5;E^JK+B;=G
MM4I-UO05%Y;O5[G?3W`T<V[FVNGZS>7R<FW5&[Z-BZY75WS(9-_%^54^E+*#
M5&]4EL[G[RK55V2]9FR>ZG<I0;L_!U`/^-N&DJ]MD=[7X<CQEY/:_M87XJBF
M(FN5'3@>N1GLX`')^M+U.1]3#^Q3VO^`P??5!5.%$]-)['G9Z6(.N].]<WMC
MW[VX/0U&3M#W8%B+KO.U@M[W,.P]>+Y_C9.]?WJ[8C<;]9IIENR:;I3T2L,N
M->R64:K8E5JK:NKMMM)>=WJ[D$U.$))<<"RRRDF2D)-LF(HL1N8^6M9-592W
MI=V,ZNO3;@LR=>_U_6'JP]0KGWKG<QAO3QNIRL*\T8+R,P)H?_)GSR!B9M96
M.J35UI[)_!Z%(NJ^/[2W>,56MSL>C*ETK;CNW-55V<.#,!IY_Z'*TS5C:1.X
M.7=''XH6#M1_H/X54O^^)[$R/A+>]03Z=J%`H28;ZHJS.N]<63,#CI<M?ON;
M);^7(/DPQ/"&Q1JRLNITYH'P=X3PUT`+^Y4`3#7?:=!S\?#,R"WYWCV=NYL(
MM7[=H%+<V'.[#?/N0'J`^8-1Q.Z[%(MOYKJ.G)XK!0Z,L'YI^=:J.%VNUW:J
M&/1#W,"RINC$'I+'NZRZ)FM5?9=6?6"*/2.//74]V@>W8[]@WAU(#S!_,(K8
M=[?CS.NZ0;R+/H<AU_0/=]_WL2G7ZMJRJUZF6>3:EVC*=6.GS.8#-;^!F@UC
M-1T_MX6::W*EOA,G1K=%(>UR'*Q2D;7:AY-=QYI<7_ZBZIW@8G#6=7VG<L;O
MLFI%5HS-W*FX27*NR%5SK?VX-V!B:>:*[Q3:=[^I.8X!06[$S2"Q`^J=-]P]
MC64H<E5?\9G.[5OUL2&;ZGZSN*[+]<J',T503RL?46.9VM*KW@ER!O^X:A[Z
M2[U"05V,[MQHY_21*E>4#]=?YUA;/CN^$]Q;^W@]DXP/&`>H5/8["J`96U`J
MO$O=3_:GB],!?[MSU<X'PMH!?P?\';AVR["V^Z'/%];A9<T`;U*K8Q_;`E8T
MV:BN.%Z^L]@Y5DVYOE[#_U5(62>A*(9<W5!3[.TGE"JVB-],'&#[D7.L:K*Z
MWL*N;>4BPY!5?0NRD[OD:.]3D\P#!G?);/]0>#M@\(#!36-P*U:Q?7A[=6OE
M)9HF3W1=QEN%&W@)*MY$Z@8QE0%9402#N7CQ:>,I>^32><*OK`<GZEWPC<G?
MX<%1?!I<NI$7]I9OR-QSN][`\>,_CD[/VU/]F;56NUVS#:5D56$4O=VLE>K5
MEEVRS(:E-%5%J2C&+P,&_Z4=2>/`8P#X8N:C?VEU75>4'-+>=<VOQ&?\S.#V
MHQMUO=A-Q__IHE'I]JQ[-W+Z;O+[)=TY^P[XKDQAN]74+;W6J)346KM5TI5V
MM517;/BHUNJ65M6,:EME;.LY;'MQJ%=4\]=?G=:OH1O]2K!?*^OZ*W#_KOCA
MO>FYWM=6V!WC4-=/PS=@;0)11M-JU:RV!:_9B"BK#A19`T399M-6*G:M5K6X
M;3B.^E^_3P*2@6<'(V_T=.7VO7B$U'7N#-X/3+MM-I1:72]5E&:CI%=MLU33
MC%:IKNEZ2S,KFF96`4P=A9MZ]*^ST[9]??K#EAI7UGFK(TNGYTV&?1:4V1JP
MYMT+^IVGP4WH;P1X0/19\Z]K!K8`3I%)&WCU\\7M)=`G[`138-#K@"[P;KTN
M+,SJ=L,Q+#;H4\MZSXW?O^=\TVY;IE8%DM&L=DG7->0R4P'!9L"2&Y665FDN
MU7/^YY^GUW:I<VDUP0$,P@C87,1!KV%#.^V+JQ_X?>#"HZ#=Z,G3\^_X]N,W
MJ7EQ=G'U58KZ-\>*#/^=<,R5XZ_2/R="KO^<OAOZFW1F7U^#SDS'+<"0Q&)I
MLM*#>_.W-RHA0DM`4^'?;HG:7=/O4Z':\XMK6[(*1^^EAM4Y[4@7;>GRRN[`
MR-;UZ<6Y!(0K=?[Z`;#]KV0UFQ=_G5\#*##6Y<79:?/4[I`ZG1WPW5;D5E>*
MVXNH[P2B62C=%G^#M[>[4_U5/RRFSKQ;=P332HT([U8`L1ATR](Q7K^0$63S
MF[C0/?NJ]>T$M&T,P@7>B<-QU'5C&`Y1C/?'Q](-CO?_['UK;]M(LNCW`?(?
MB-PLD`$H120E2IP7(%OR;G9GDIPX<^>>3P9%MJ3>H4@-'[8UO_Y653=?>MBR
M;#TH<W$.)J;([J[J>G=U%7,56`)8<S[H.J8J9/K=40]U>#'`-+BT<WVD)!&5
M#'@C6LA/@YEX:V:'?V)S".P2G[\+8X>*K?@)%NS&AA$TG[B;A)_A*'A;";^&
M%=Y-N3.EYNV,TZS!G0^S!:'BB4NV0!F+8NMZ%7ZCE81!,IDJ(8MM[K$PRC%@
M_0C+X;=VS!3/'C$O:E+C>/E]MFRQ%H&3$@CPL>_PN>UY"P6)$]88>"RR/::,
M4)(K<9!/VWSS76ETL'&"XA1R`AO`F7$P&_!OYA#58_OZ&/<FF]GE(?P&T\(,
MV'(#-'<89:#B(K^,;2_^>Q+:XS%R1)2L/;K2D,S^[_#KMX^7_5\;_5\__O/3
M#TIZYI4Z!$/!8#`$/E5A';_Q/^W(?N%Q,T*&":YC%GJ@Y5YVBMS#07SC9@S]
MB<>CJ4*>"+8S8:'/8E@`<%X$NQ`U*R-;]J/B!DF(W5N0K2(&E.8J?R5V&`N&
M146G%ED.J)T\5Y0"1+`AFP>A;+W")F1&8TF1`$F5@2$)K#<)0C!C5.7WYG53
M^2-E(*0RL1TD^&V/6.0K,9,R(.H7S%K^+)T%/Q\#Z$!%0B:LO@'K<+P$!"#]
M[H*LBF+N*`&X".+&"4`H!=F*Z+1^).8'[EUDZ@C>M.-<H):%AXN&*1\E0%%E
M$5*4$`1B]F8`(@/0S^`50B16EE9LYZ^$`V'B^E3%88!;[N=+*"P>]PIF0`F9
MQ!%WF80%\:7"_.R6!TD$V)%H0+F]"5-W#*3N++AE)),#>JV\.?)5W!(0>\X4
MG298\Q@EF$`P$*P/5$/*08AR>&(+UXI*R^#_*;!^W#;;=X3F`-$:()%$,)A4
M44WE$R)$S!')M>&E5KFP$HWD"_LB(<8IP#D3TI3,;`!]:M^"R&;,1SS;42S%
M*BY%N0-M0P,[21CB8L4`^?>$@PK)B=Y>S35R85`X%+%3FVH"8!18-KAP)$Y0
MKB:^G;BD[9%?A16#^AP39["6OC+F/C`#MSVT0`"9(A11(%A`\QR,(F)?'#IT
MB7F(:DDV3ACP'9HH:-LY#G:*<>E-X4>F1@SP/$I,E,Y`W[-\8GA"+(G[*,W#
MC"6X#Z`FCI`XP#-7R##H:])K_1`$*L@1K87T`-YYXJ6C7#?^7U/ITW)A#=Z"
MM,@"I#"@.$Y%$G)_VDBLL`@I4L=!$,/+)!I`*(;"_BN#_`C`0DDHN!\>`R,P
MASE'=1,D':T@F'-?&F.YY$(]@ZNTW?\F44P?I)9JU@G-1^MP+&D'!0S($5P'
M+"E,P`K$,>AEL(=AI3[#AN6H67!MMC*V>5ABIL+FI[);VI81>Y2,BD0438/$
M`ZRAI+:EW0Y?_3?QA=F92[[M!Y44DF\.FNH,2&-9S:S5J7W?!XP`J:#5`$/!
M(E*2^@^A@WK*\<B!EQ;,#A5&#LKFKC^(F,]"*0+&`8F)%T?92,(((:<#]"=H
M.!\`EOI!#(VDNKFW$GDC2+#IGG'2IRX'E<5ACP3MDO86$Y.),+,7B'-V/V>D
MG]/5I`#A2M="!`/AK!52-7LQ2;]MHI[,#"(9%81_(B8=>\YC(!>?,=A4W+`I
MGTQ)&D;,CM!Z406EV[`S_P5C-"9V10L(])B3<JLDVWC*0S>30$D(WTF#6$@*
M)#J:'_ZAJS!K+$?*:6[C`*F0DC1A:O^@D3J]?Q`E83H@/"`.$4X*C:PB=2$I
M`<5Y"UJ$#8(._=+4><1Y08(TIL2Z"P4O4X,TFV0X0&-8ML)4/`;CH)7N@%2(
MF+1S!6732/].?):ZFLA>3AR@`T\A",$\%:+0_1I#7P&7?H+RU0DF/J]-H;5<
M+",?F4^415'4%?>HZ$J!@Z02@X@WU%)01*HM"HR4_$/;RZ)<XCO)GR@9Y#;]
M#0QX-P7U&O,8/IF3=Y(-*BL3J)D?PZ,"CX!\)U]9<I@R#\"@(G:^*Z]!0I/,
M@45=AL4VP\7R'/1=<95-Y3H=6'P.3I"+<1)ES)A4+PC(B'L>`(%>C!P*&5I.
MC"<DD2V,-L1$R$K*.1=9Y(#-I$2"L=[IFJ7B.3/^\$XW3?IC+*-LJ3HE+2K5
MY\/*4TA)0Q4*,A-A8E/?6:U6/IFE]=+):*I<7V^IJ-.YEH3EIPQ8=D\H0%#L
M^R(NL=>K5-1A,"L@5)#0C,<2/80"^U[(53N)IZA+>!U"*G)Z,!XCZFZ!6=`7
M%Z@'Z@/=`SLB<`IR8!:(N(((>4Y">T;\AY&3'/^T':1U$/GX7ZF@I*4-NC2,
MF(CBI*9!4YK)FZ:$:19S,-^\/#!"+)*?`BM1@F%H#+#(:`L8>K8+[!MSF&.B
MPEP+-[C#^,QMX"4S8?^-*(@A`SRDY;.UE$8GGO,5C$7-,"Z=6B(T2)R$?BJI
MQI(H;?1_W-0'*_&O0`=\N=9:VF#4%_P#PEP>4GH*'=_OCX[G]ULH]?L]*/7-
MV32GRL^MO1HWEX'H\TW$5ILU`N`24K(80&X?P$\.O!)AR#,`WQE9+O6S\P.>
M]*@3_@3_0\1(*:1&OZ*U/@(1@AJ)<DS$D*A'YTGH3.V('!]ZIH3!PO90#:V>
MUY6&IT)+I$=A@'!2*;6U7R-^D!J<N"OHM6<%?6MZ5]8B9SW=XZ'Q-$B(.+,W
MI2,LZ+@1)''V4TU_62LPZ9K7-"<`SA"2TMG22?P8(Y,\FH)HG008RA,G1\*`
M)U^%AVYC;H<QN)[)?.YQ&;U)AZ6C^>QXL#R82I$E&(7[)#_3>%-HWREHL84<
MODZE:>H6K#/`8`C`5S(&3PQD,.D,>>BM1-R[+:15%)<FG$T$AAA)>EY><"=.
M9%'H*^_'/(SB!O=51?P+V8H2$K['=`EQ,JG,&'@H+AFAN8F8&9Z1//+U/!DR
M=YA,0RB$BBCG0:X2C>Q%IEE$^L,(4R7QK>+Q63HF\V]Y&/CB=.YC&BE-YW>7
MYH;1!)#@E_GR1"!EBR6S-J*H?/E4&A8E0;JUO83EIPHI*-*[$'$U.L7^FTZM
MZ?4*B:*]>7!X2`)+%GY!`7&4"83A30_V1W8'.3JF]&/9QIM]!)D$L<WM\34K
ME]G^`/&O_2_7\!E&)>QYQ)Z`KA<#5G$P7C>W'6#/G]^VQ-]SVW73O^G=G]]V
MS7\L]\561D'HLA#?*N*F=%W0S;[7_['U-<#LF\V?O-3SHTV]Q;7*WN/$M,6U
MRX-=07JD@WK1"EH?W5LRB?9=UVI?P*T][GM9V,Z`>,HWGU)%DHM_10.Q+VJ.
M/'$OLHW`8/%)T=1A8#9J6MN6E\UUN'Q/H5;P;3$!^_L#H7`;RV'/=6XVVUC;
M5+JY*CE6*Q;3ON^^[EJ&Q#15J]/;ZN,3*C^Y<]$5K"MRDJ6!MQ48QR#M/X+P
MST*$X."T_43IMKKM:N](E7:."K1EGF0SH6J)]:_%2%@%*;_S^LHIZVJ[5Q??
MW:K60LGT/E!-Q9>8\[#V\FO%XOE9,GD5RG.L/=EMJ89>EQ3<@!U-5[O6GML7
MG:%>.%SAGQ>9]&0UPYGA\9$:2B=[I+C?[(8KO-Z4'<H6;YWAU3)*1"1TU7D/
MI41:EX&#->-XTYH.U^TPI`N%(E^;SF@=.YI2:@+^`S['6W*`:'%'35XUB>AB
M,3S&PTG*/4V?S^V%>!B*!%:Z*H,/\@P!<8@.VS?.]C!21LRQDXAE/\+'T30(
M$;9PIO@V)CLT-X,B\^>7X8%1L$!$$(;!'3R.Z%)S;(O+4J*2!"=@;@/OEK+?
M0N;R&%;F<(_'"[IC)Q[9DY")E#=:D1?8OJI$S.=!B%?<$[R#E_TB"C/@^ND9
MC"*>SN=A<"\R='/@E0C3BD6"<&&I([S71=<J`76*C0D&F/],R)2Y&*%=K5(#
M>TZX8U24`[.S:]9?9?V,1?$RA)OAJB@QUUP&AD'RXE'*-?*.';HPJ$NEI2A_
M[WVQ7DS_^K)<*^9;,.<.#/,I:.9JKJ=U5*6P8<0P_V+N!&9I*C"&^&SE(Y(I
M=&TWO6KA>9N`&95NY@1I5OO(]@BZ:,H8\E61$^THK1*#W(IU!T6A&'M$X@"O
MA5[*`@+RTL"XI(?<`D2TO+\2L"C&"QQX"M!EF8OY75Q1^<&6.?F8788#V?2Z
MN'R:=S*5EV:*EY*3<!Y@0B0-Z`>4QL]APQV\0:R`"/%)F,B$,B`60,T;D>94
M1%M4O$HL;CHJ;#P6-UX$64PYNQ6I8\%X#)BA^9T<&T5,A$*+C#&W!U`L4CU)
M<HF%X#;RZ$_```Y"F'%5!6'R1`D@>@*RF<UP;85MY#E0N!L?$54%0+*K58^@
ME>BH@-@R`D"IK(6]`/F;[W:%O0`Y$H*$G;37V@'3&V:AO&A5N%F!MYQAC!6J
MD_?A4^+#^^#RQG$9+3DRBGQ#]\=724S=O#["YMH55D;\[O\.$\<B32)[E.ZU
M2\6..ER)[NQY;F%$\F(QU4V8P-,)ON,':44;LFV0G-_I9K.KS+CGH1B.`UEA
MH#PXFG#WL(,)7=A#,O=9X:(^VC^97;'\86Z.%,3PMY1!LSOOPFC#.TDY"$XP
M@W\X:6&OW^P0&#.[Y@PKXF(]="T8GO?HN;B'50*4+AO.P)0"_E>"6\KEY&D]
M%F$2/H),1A1:)OV,1U.Y+*S!3/.L45A+*,A%!%8=*%R9+O#&!,OL$(]Z`=;9
M\5?Q),4;\8Z-)))E3)+`<IQDEJ17+,0U#'PA9%,&XNJ6T<!K5X:?BY%E)::(
M+<F*LNX3Q09D11`?\"'26?&<G:``<NL:>)ORS7?I=;/".P(^>*=--R[%%79$
M"-Z*5,NE$V"`I]_V7+WK"<,L+5*LP"C<-M4L\X'EP`@K-T)WN0]*Q)+Y4$51
M6-B_C;LG)6A6V`'X6)@N'E@@8&6)1QF-RXL.V:U%$$!*?,>\VQROM=A=-LS*
M]DZQ$$XPPEI8Z35=012BG$*(PIKG5[AS#Y`*16`!J2Q3_5>L?J#HR*.CB(6W
M4IK.$ZIN*/+1@WG(68P56F:!B[422!!F;K$]`N=4V"7LUL;;WPEE^$M?#^]=
M<JE42]R>:X@2R&\>J$&6T=(&R_D.!5%F`.-0[S0]8RH[-XB)WSIM\5/\&.O`
M.)M+KJQA<)2-Q2OF5/F&!&'Q'I#D*R_P)R)8D*Z.YU9Z=FGUS7?E:ZLE9Z!F
MF]Q:F2()X'T6RE8C_&-9`%DY#N0G`V6*M]_))A1HC4-P.R*JOE"\P84FL_`^
M4F]$.BCY;1?X?NPE3IS8V7WD=`IQ_\-99'.)J,?R14BR8=/+!?(Z(T,WP`]F
M7&C]U4'QEKW2]S`%CVJ2".6\#%P.6NIEQ>M<-V%'H'(LE)8B]8^&!>#$GL\!
M'\)RRNUK-250.854!IEQ06()KW;#*P"*@X9/RB?"^G%6/5**%>6B+UJ:H*2B
M"KLR8RYB%"L<]&&(3.^WFIW,RB2UVA4U');X4UZ]4=-"6JFAX,XP8R^6E]XS
MWEWFS1)GOBG5+8-%%&H4/E2'::NZ#DOJNV;[@A*9A&B2K'$V-K,%[O/#PA\5
MRCNSV4JIJ+E>1;_94'/@`8XD55522*BM]&ZFK8HTBH("2?I1A2'DV;HZ!V6%
ML1&,+6V-]98&N7V9@[#1V-AD:KSY;DMC8X.I(8'G5?/@]QM='L[F7K``>?,O
M\#CBJ0-BM(XRK]H-H`/&#;`E$XS0IN:"=)"C]"KHE%"HT&O(34BQP%;+9;3!
MY""GSO;3HH<D^A-_;G-@2\_FLS2>FM__E(^!YU''8]GWF#3V`L]+J$`@:8=2
MS/KCQ:>OI:!U;A44R\V.F,=9%F3C,=8MC]*H,IK3I6J3MS;WTK!?5I=%K@XG
MQ,.T&&$2S]!YLQ<8B@$DYIT;P&(@8;$,8,V76:TT44M4%)P>UG465NJ*K!8-
M"4LXPYI>MT+[E6Q#&1[*;$FJ;5;4M>@CI/5$B=F`;=;\3*:YY$9Y3BO*F^%A
MLR<"DQ1SIBO7R/84:L_*;WI83Y`\:X]/I`E(=J4\\PUFL\1/SZ)<<H3I3!;[
MYX!PJ1"G[,6\^^@KOX%@62VZGD=H;1*_:5,`:>O(4NQ943FT-;BLKXV5KA1Q
MD0EL!]_)-X5A&P+A$TGIC](YU9WS0!8A7Q>)IK!NOH#43,R-PIPTWVEZARP\
MBG$6B3GS+MR\`CUZ!T^).2Y586#WS$ED@)><1(P^H[JJ":L/5J8GPS>/DA:P
M.I/:\@ID`2)L'ST:Z%_X_S0/A^V.\N*/N(N2;DO4FIDJ*:FB2;)$K&L*'`OI
ME99NOJ/R;J(H-(8$1/;)`U6&2_9.3MR&V97$3>'`;<A[>^?7>(B\*TG<^[4O
M<-I"!L27,/#AWPZK4\P>TC%764+>FNR12+D(X#_+5OA5__JBG#K"HR@!0ET[
MQ.]S5YQ1+F6?_%X>`I?4:%EJ.<.2"\M15-DE^_HRCRB(:.)E6C"2=I8^4(48
MLT,\5!?%D;,:^/*P#;,41-:&&%MX)U@2.1:62N!GOQ6J^RJ3A(N<&W$,2>7H
M_]GO?Y$#E+MFY,@5%<]+B)&]-``1&/K(XHAO1,WZ0A%TH:_3NOWI4:X,D8#S
M$S'YVHA-N._+^J1C%)VK(@W3>0#5IK0.?#S!LMV`:NB+C!H294`_>=R-'"/;
MF4JWC`Y)1-?-O,,&FH6P4+)#Z!R-(HCB?#,OGH_OI(<\LOHE'=C@`CB6J99[
M"N!@K5TLW23-1?0,YYA&B-58EPY6"@?WL@@1E?].\PZING=,P6R/I('T^S#'
M#Z$B$Y4:E*2"6H2],:>0CQ71:>JA$.CZO@)/$#3'K::IU]4T]U<Q:)B=#_S;
M]A,[JV:%K*BN,<A27@2QL)S9@"\W6OHZ"7E9.JO^Z#O8F>U]FA^AZZWO?RB(
M(."ZOCP"_UH\O/Z<D*O7+QR%?Y828=T$:BYP\R4)`RM+_</S$.K=*<Z.@.-N
MN;O4[8,BG"0&\G/Y?%%!(D\V'SNAYP+JT2)/S!#%\ET1(:56'MER>.'LAX[!
M2)"I6>^Y](C&*<2*,^9&#QOSM%B<SDIEVPJR,*M4'#.JVUD(%#T$YBJ0%.-=
M#R:EJ&7'(^#/^XP2\4C$%M8V2D2K#2QY/"X@NKR`(D*$;B.U1CD.(FVLE.50
MA-TG\8J(!<61M1&(L)-LIC%P\V4BT!7@1VQ@BHFL%C=*^:U7(>;A83YS>5WO
M67/2%`DE8FIB!C3+D>Q&S&=C+DJK?J]NI@P'CUD:(1LS/(B4W;K$\K'2LW`L
M-N`.P4I)/B5#.FUS1<WWE/11A4M<$,FN.MRYCDR-?T&/9$HL2Q"*"673%9:9
M\]JF`YPMF0SP\@E(6_F/8$W<_NUTX&HC\>>TQ%WJ@%UH22X/F"^%.5#N0_YB
MC71[EFYTNIUAPS2[[4;;,KH-Z^I*;W2N^OKP\J*C:5>MG1KI/GS?<TF+K480
MBN'^O93U*ZZ/(A9+:G0+(^`)Y?)6X-U8+*^N7%>ERG5+^WJ:Y:#JNG6G6+?N
ME$AG?06W_T-MX5NOIV3=BP)\"O7J3HG&JEFM;AF#^RUJM,DLJBO5G5@QH_.K
M5+>=J#@\6==5ZBI8J^MDJ]151YS7%>HJ1_5UA;JMB]GDEO:!"JL]>\+#6L>O
M#W_G9;74%>GJBG2U'MA>K!RNC-KS9SQ-37!.&'RD"MWJ`=RVQV:;#MNNIW;(
M+O#*$YXH,C^B,[SK&#[Y3">645_DK2_V=`S7[K9:PZZI-3J&V6ZT^Z;>Z&L7
MW8:EMXU^WS+:W=[EH8_AS/P0K*]$R6R&MT5DMM/:@]<(\:7((UZ9Z+^0+:C3
MJA+%K(F-C;(?3)C&TB9X<OQ*C_TL_7G'?N8.QW[MXQW[U5/7AYWKOMWW`8X4
M^S3WX0ZMC@'I']36EKD->A(J'^3T-EYIFK"EI^R>A0Z/EA]3`\P#(ZM*:,NN
MFBT]3^^6)\);+/SB\3%3WE-2]/>O"K']M#K`$D(X8(K[$7>6GM-]P9?%T+G'
MEI>E7+%2K;HIR7?Y`+]*X6A=-;J::G:.?1"SY1>[1A[T9G?/\><];.VQWCOI
M-5<M&FH\*&_^&=KI_;4J20W#:JOM5D5DQK-/['K-GE$+CW-8<_7-EX?%R5#Z
M(-63*.\-PU(-8^?#@>^K($EZS7:[%B3GL.;SLD(N\<ZS)^NP5U!TZ*J^NS%2
M"<D!#HQ>VR!GL>;SMT'F/*RJ*-&HY,M9BQ)=:YK=6I2<PYK/+=?E?'+V7HS9
M:[H_DS57S6-XSCG)`TDJA(IG')5XA\MR?(FCE:[:T:RC*-LG(>H8Z-':3>,X
M%R$J1$-FLPKD<Y1LXJYJ]C2U:^S9+3XW&^N<LF%K*ZM::WYM]%G]4,\3K4"9
M`X=IP+45F-_W!"O0.L[!S^E;@4:S=YQH5(5HJ-VTSAY'.UJ!IJJU>^!DG4#E
MB-H*K*W`V@H\-K6<'GT^X\[>KK?OEF[SL0D6[,Q*!`^RDJ$O?UU/LWK#WF"H
M-?3VQ:#1;EV9C7[G:MBXNN@/AKW^Y:!K=@Y>-;-7N+V6FJR?/G\;*A_3VVP(
MT8_*Q>_7'S\-KZ^5Z^$_?P-K]_H!._4`=PN+U<]%'YZT,QXV7!3%=^G&W0@;
MSK$H4B*QT]$/5+H>AOAC&G@LLM$<+Q>OQ[N'7T6=V@$/F2.;Z%'%^^PC&$".
MB'<+-]YN%%U&%\`^,^R/Y>3KP1JY;]*>WY$J.]N)DO=9,Q`$*L91`C?!RO]Q
M@"7J864L3/N*9>\&82066H9&4CC5;>>1J(::][W)EE-H7HFUWA/J\XR1:RSA
M&Z?@YUU$YB&[Y4$24<'Y8HM-?#?#4HHCL;`24@OH@Q%$7>EB-=\B/K!MIVBB
M...X+OA;5@D6[=K>?%="$8*:8&,$)`=JD89(_#*VO?CO26B/QTBDZQN[]#K_
M>&I?%ZQR_1O_TX[L%QWVC6A-^BL?LQB80KF&3?7D7:`7FT2Y8Z,(4/K49FTO
M6*>WV,Y7D@024EPB2:+[,6XZT0@,ZC.L-4Z4@R19Z(&'A,GN9*\GT'@)R099
M,SSQXB@GFGP&Y&SNL4+3UE1>%)A1B8#^/#O,B`VWGBI^I^_FC33Q*V"+6'$3
MEO:Q<?F8BFG'RHS%4^QE42I(+9OU!43NJ4!8D@>RJ8>8'J78;SG@96`!-+HT
M[6>%W)<D&"[^$<&7`Y9U]L2BXOAU*G[2DN/8)OY[T:BDB-7K!#>'V:)6^`0K
M:1>;BE!-<2SD3B6O/2S4[F(U\C$GX9UW6'.H2UR$HU$+HXB*QM-"U*(0Q$%+
MK;>7._ZNZ??[)N_6W50N99>ES:]G+ZOI>D@7^#P(TTY%MU@$'KNPR$7(DNOX
M12PLBMQB$<M';&/S$R:_*'9?]MA$+H0$FT<(P3?5M'0\R@H/;)5BTZ04J_D>
MTKC4/H\X2?2$3OSLRS=XLS`$S8D-2C*,/$$PW)<%`_Z]W&\CLS4VVY`5ORG_
MP"WL%9];?F,<[\YX/?5>IJYORJ\OT)NY&-](Q_XFRG<,L7P'_91?T#V)ZN+'
MP,PGK&MR9,34Y'MZI<F/!.8+%R0_53#KW7R5<F(C)K5V75_^18_!/Z5^XP-Q
MPU=P(E"O](Q7>EYYS.5HT<&9=>=R)AW5:.^YD.I+D>3.,/94K7WL.X_[A5&W
M3%7K'+LPS;YAM-1V9\_I*^=N891"V(<W*9Z9OF08JMX^]I7#`\&JM53#?"6%
M<7I=U3*/<SWAX+""QFV?PE6#ZIA6I4.VZLDLU>SLN4_/J9"VH7;U5P*JIJF]
MSK&[[QP*5EVUNGN&]=S28NL+Z#76:JS56*M.6Z?3K0-$C9[R5*K=+$#OY"^@
M:*8.WNV9WN[:%2=MP(E>@8OK!\2)877`'CN.G7VR.#&Z:L^L;=17>S7FD)9#
MC;<:;S7>CFFK'LXRW3)?X^-#>?T$]RB3_*=LNA[SO3V7%Z@AJR';DS@ZW>/>
ME\A*.:#XV='ZMU2K"L7-#H@1K:/JYUHH9E>4&&K+JKWFTE&TH9K=$^BB71V#
M[P729PYIS3TW54'5CI0;N'_3XKFHT8Z34'CRB-%4_4@Y`">/FO?`3[V=<S0?
M;`EP[G;L"Z0`54CNOC=V3[?8I7-$!3AG]T83YXD036WU>C5*BBCI[)Y5>0#9
M>BJ2]/>\@L6:^A6O0+2J^NY9U>?).(;:V3VI_CQ1HK54K2:3,DXLU3"/)V&K
M=+!^/JEE=4)>C;4::Z>,M>I[_MLD?\JZ>>L.UD_96MTQ+M]3V_K.SMUIQ]!V
M/;S15-,ZTXCKKBF/:JM;G_`M$4G'JLOWO]K<LCHGK\9;C;?CSW@8D_5P!NJ6
M.:`#-@^9P\DT%=6#9]@EX6]Z0'"/,LE_RD;K,=^K>CYA#5GU(*N^!UWG@-*)
M:._,3D1WQ82N:N;.:5MGA0E3;;=V3@P^,TP8[?V<9YV7-?>Z$CQ!:!K=_9SI
M5?:84]\]A'2>"&FKK<[.@<;S1(FF:MU3EJ:G:XR^MD3.\[)(GXT/<^?4\//$
MAV;N)Q^\N@C9O3]UG6)4R02&.NVCQEJ-M5/&6M4\_&T2BMQ'#VM.V2[=-0ID
MJ+I5Q\,F%"/M:.>5\[YSW+REFKMGFYT5*KIJMU6;G]OHFG-*1ZC3.&J\U7@[
M_HQ/,T,_4./K=:M::;2=6H]2SNKXH-AINR6U#@ZT>;G';;3=-9_7:+NK/[W1
M=O=X+:?W/G7E>W&66?#EVY]N;IQ<Z*Y\A%:PQ\7*@#G+2-'6(*5N'/LPES_<
MW+ON&[MS#FH_BEC\RIO&GN":JQ9!.\=6IX9FJL;1F\P="EK=TM1NW2SSZ,E@
M+T,U.Y&`!O9:;_?LKF,1_'/!-CK`YGONA'M>\KS:_14[NX=LJTKB7>,$;KE6
M6;`7BF!]4"[3*E@?E,_Q%'R[JG%`3[6T8[?^/@+0O=X)F#=5.K0YGXR$&G]U
M1L=R1H>=AS[.,'6CW3%5TZQ`O8^C8,<P3+5K[-FW/S=U<$YG@S4&7U8EK)RN
M?G#Y+?[YTX<D:DQL>_[#-9O,F!]_97-,G/,G`QXY7A`E(?O&[N,+,*___`4^
M5G[*/IC:(;NP(^9>!C,L-TN!E7X8VOZ$X5`7B_R5+_8"'_7O[-#]/*=J7\/[
M.9>%OS[Z7UC(`ZQ@Z\<PVU<V_ODM"[R;+T.]TS$:\#^MK;4:_]-J:=K-];?!
MC=XU;O"TJF49K9O66\5E#I_97O3SVX^?KMXJW/WY+7=OVIIA&?"%,;BZZ@T[
MK4;?A%':5Y>]AF4.AHU^]Z+?NM1:+;W5N>G`X#?F6R7QN5A`A*N/WOZB=6&K
M"HAZ>;B7$!L#KF$?DM"9XAA]WP67'KQY=Y"$L#/B&YHCVA?&K$O`5_NBW[`&
M_6ZC;;2ZC9[6MQI7/:O='_8O.GKWZJ9]HZU!5Q%53X!$X,!E_(>A'_-X<<4]
M%EZ"&S<)PL7N8"[!-;SJ7K0`AH;>NKQHM,TAP&5T!@W+:+<'1E<WC*YYH]VT
MD3O;;W_I.P[SL#P=<Q5:T$\?-JRPO(67011_'E]C>^,O8/`YBXR'7@R2=JL[
M,%O=3F/0;0,DK;[1L"Y@P[1>OVNT>A=ZI]4#2%IO?T%^E^R^+),>RZW8WK!;
MR;SPY!$6HD()QH5>S^M/LO:U)C-?4VDIN!$1AP?S$/@@Y-X"?W+@E0AMSP"3
MB1GF6\13)9XR^'P>!F[B9!G&\*<#TA'9&[^4OZH*]T=!`K^/0X8&C1A2Q>\%
M&P#=RV=*&"QL+^:P&!PPP&A%.DYI^)!YN!@8`P8()RQJKNJ'%8&^F0;+M#J<
MS;U@P=@U"V^YP]:+MT^!?\LB6`-)LHA,].+O.-FG(/Y?!H3M!!.?_PVRC[C[
M*@CE(WQ/>S'Z-SM]8Z@#U5\,#:/1[IO#AG75N6STV]J@KUUUAEK?`/K7WO[R
M1?_?WF]Z=Y"CYK`@E]$M6DM^L^^']_:,B].(`8N<D)-Z>#'\6'U-,P?&H-&Q
MK@:-=D?3&Q=:QVJTM(L+';3?E=6QA'SX-F4*`F;["X5'8%`K7@"J#`SB9/1?
M!J08!^*,\(JY(`NSZIVQ?:\H+(<B4L9!B+RB+)@=1LA8^'>`&12M9H[]1S!0
M1M<G%E_:T?1+&-QRE[D7B]]AFS[ZGT714'_2!X:\Y<A#EX`X[B?P['-64?0E
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MTUO1E,_GJ.GF`0<%AH+AKKP&"4TR!YGG,H_?LG"Q/`=]5UQE4[E.!Q:?3^$_
M'OXY9KC$*4R/@(RXYP$0,%PZ5`122TX<@Z4>V:3("1/P/D@T+P&NPY=\%N<K
MQ'M$B1^+L=[IFJ6BVX8_O---D_Z`-<(HN.QX&C*FS("UII'"?!QO?=H=)=K1
M*)A<AI@$`WC.D,.9MQ";^LYJM?+)+*V73D93^=POSP1C;#57::8FT&D*++LG
M%"`H]GT1EYC;"A\P5Y1KSA$J2&C&8XD>0H%]#[N!6$WB:1"2O%HU5O;&^?IZ
M_@K&8USP+9!HD$028-ASL*T`#U%JSLT"D1H@;+U):,^(ZCFP9`XU(2'FJ/\"
M\5]*;X,M"4)0&("N)(P83`FCC!*P]E@$9`NKB=C&*6&:Q9P[M@<,)$F1"#-S
M*6'-"7":C0I-ULN^98KM`M/$'"U*%>9:N,&=#R+A-O"`ZXFH1F`VBKE`:CA(
MR=E:2J,3I?L*F#O`QS'+C&0:)$Y"/Y4/8TD*L!+PXH0U')6Y1J"#S&W"OJ1&
MH#[K1U+(+K:F(5^?@N%D9D<Q_$>LA3"7%P7?QM1]5-^];.0"[+LQXX`6=D*1
MB\X:5]S0]9>,7*R!NXS8"TGO?>>O!,B2-B(,KI`QAG8(,FL2P6<TQX![B>A9
M]&R\Z2M8:UVT]8%NM=`9OFRT+>VJ8?5-JV$.6L->&U_1+VZ,F_9Z\^P&:.\F
M16&CU6Q;.0J?#F$90P/`VBUQ[_X"`[K5TR][&-,8]!OM2^.BT=-ZO<95Q^H,
M^I>="\TT3L(D*^#B=$PQVQ%BDC2MFZT0I!I878F04"#A\+70M4&>4X0`!NF+
M#]$6N8Y!G@+;P*`N'X-<)\?N?2X(+W_L7U_F?PY^_%[Y%H`"@&$^!<U<??>T
MCJH4T$1R^E_,G<`L307&$)^M?$1B&P@TS/2XYVT"9E0R^X)4>(]LCZ"+I@PD
M.PPQMGF(86ZPH4'X@QC`8`7H##JG4P!9'K?![.+QHHFR?XHR)54&Q8]!M;@%
MB&AY?R6VQ\<+''@*T&7&X=2&Q8X80PLQXA/?EJIG;H<4<['I=40Y14A01H%Y
M*"TR.]^0>1+.`[1A:4!P<%%;<=AP<&X!8B8Y-S5B@`L!-=*H*Z)-!HW@$:QC
MRB=3T-<,;`M'8A7FG')V*RP@,#H`,S2_DV.CB(E0<<#C4\9><`<0Q\*JIVM)
M8B&XC3SZ$S"`@Q!F7%5!F#Q:FG@"]@F;X=H*V\ASH'`W/B*J"H!D=OLC:"4Z
M*B"VC``0A&MA+T`N(E:[P%Z`'`E!PD[.P=H!4_<EE%9\P8!0KH@>5JC.!3H(
M<N*#)>$@^*B,EAP91;Y!^;"&Q-3-ZR-LKEWAT0UDV%B;MI]<,(YYLF`+*M1+
M,+JSYXH]`==&`$X14=M'#IO`TPF^XTO+6;I+2$3@'S6[R@P<,11^,"HLQIZP
M\N`P"+N?TRD3H@2(RV<BPDJSH.6-1CO1Q?*'HR`,@SLB\5SX?4O90IF3?8+F
M)%(-&KPY"$XP@W\XM`\PTF]V".R`[A$)6(8'-+2>?R?@9<'S'CT71GX)4/(?
M1:4)H&FPQN$E=(=I;K*T'T,F([HH$US&&:DT3,!F#G-YOT9-+*$@9TPZS0-\
M"C04*7)B(Q$B9WA!%$G)7\:3%"I$L3:2""`._'49\0;J3V9)&ID6T6M\(613
ML"UQ<AQX[<KP<S$R\@[-N\2A98T#"$R\6/`-Z)S$#QDP+4HZ`0606]=`!UE&
M-LKO"/C@G38YT2J)?T0(.KIJYE.3^PX#/-V!7W7?,;)17J18@5$((&B6^<!R
M8(05)W\7%Y^()277D@`J[-_&W9-R"_N).M+-%P:#!WH?;!OQ**-QV7<T<XE!
MDRKQ'?-N<[P>3]B5C9"R;H\*MD8PBF&_TGB'V`J2\RQ$$<GS6%C&*H1\Y&6P
MFR)A1OT*/JFGZ,@9HXB%MU*&S1/8A80.@<#]GX><Q7:X`-RXS!/V7>J$PU^C
M((F%#F:W-H;1$G2^0)*&?[*87&DN%4B)QW*Y7`)9&C1KW?)L!S=8B7?(_IFQ
MAT.]T_2,E.W<^",J[[3%3_%C!`OCK+V"N8FM4"(58W5`PF%"XB?M>%LX2<-3
MC`:`-<M6QW.+-(M#T.86(A$EP_?XFGF*B/>B0*'[E`0U1C59B#2*LH*!XL#@
M'5D=`I@X!,,VHN!Q\7`3C3)AWZ;VKC2!Y?$BO`_?C[W$B1,["^RD4SA)&(+.
M7&1SD4);.2LE*^D6%HNG]NG!/QJ:?D!G/6+?E@;%(*'2]_"2Z&0JR!2$R#)P
M.6BI'1^O<PZ$SD1%$*5>D+"W\'8]XL2>SP$?PDK(+3@U)0LYA11\F2(E88`Q
M,G@%0'%0R:?4*32]L^KSP`A%@1,M35`2QX5=F3$7,8H!VCX,D>FX5K.3652D
M0KHB!+W$%7B<0!!-F(\'=JE2=&$'\/!`L'?&,<L<4>('^+84FRN8K67%25,\
M,2R]I*J.QFRYP)R$J/36F+.;B1&Q^["@0^'YSFRVTKUKKE='FT*F#_`!B>62
M\$7)K'<SR5RD#&1/)*1'A:.0(NO"M&7AN!&,+?7J>JU*CD5F@FY4K)O4J@C>
M;Z%8-ZA5"3S?.OB\.:2W%'5V0.0D'OL\7DZU^^B/,8"(,UXLY(\O'Q?L=KL7
MEM;";*YAI]&^[`X:/4O7&F8;QAM<&!UC8!T\+OB`UHL$(BC`$17%#IV)TD$$
M$1$,"E).>'(BL"$\39DY<\O9G=Q_I%+:?XHOD$M!(HT3$Q<C!G],.48B,MDF
MUQ+EAZ_PC`,[VUG"#J7XT-%G^FXA>@5?`1N"=95D\0V7XZ$4KG'&0/&Y45D$
M`#$+CD!AKJ8FGSS)29>`XZ33-\F1S0`O`PN@$8DA[TK;MWSK&Q=?NAY+4Y5N
M$N:`9:Q8.BHES4^)(>_1<_A^N;MK4[G&,ZP9L]'=CY0)*J'"<;PP/U`=4,R4
MSL)</"X;"_\_2#,A9))6?B)6R.I2BP?D.&C)+EQ6C&O48L&4;"J7TLS:_'KV
MLIJN!V%@/F:^L'OF)/02+`V,,+F($0PVYFB?1;'@[_PL1BP?L0W?TY$V35DP
M4CS04V(A=+KOQ>GAMYI&KU!^IK?A4F)+L9KO(8V[?*27Y/?H2`S*BW0Y1IZ@
MH>_+@@'_7N+\/+?^5*LT6?KSJC29[:=7:3*.5Z6IGKJN3;7NV^=785I;%R@[
M"/Q&.O8WX38,T6V@G_(23)N+5QVP4M4Q,/,)_:DC(Z8FWT>*B!VA:MJ1P'SA
M.FBG"F:]FZ]23FS$I-:NR]J]:%F[+.OT@;R?ZE>)>S$"KE=:P956K2;#.=8(
MU/2.:K1W[IU[N'HXSX*QIVKM8Y>%VR^,NF6J6N?8-9'V#:.EMNL*CZ^YPJ-A
MJ'K[V-7O#@2KUE(-<\]E[TX%UEY7M8Y>J?9`L(+&;1M[UD;G95I5NURGH9J=
MG9O`5HNT#;6KOQ)0-4WM=?17`JNN6MT]PWINM<;.IW3B2U%AC;4::S763K>X
MZ3%]UFW*G?JED/@95CS53!V\VPI4/#TD3MJ`$_TXGN&IXL2P.F"/'<?./EF<
M&%VU9]8VZJNMYGI(RZ'&6XVW&F_'M%4/9YENF:_Q\:&\?H)[E$G^4S9=C_G>
M?@V+&K(:LGV)H],][GV)K)0#BI\=K7]+M;3:1RSYS1U5M^I00KD[I-JR:J^Y
M=!1MJ&9WS\E?YV7PO4#ZS"&MN>>F*JC:D7(#]V]:/!<UVG$2"D\>,9JJ'RD'
MX.11\Q[XJ;=SCN;WYWT$M/<4H`K)W??&[ND6#Y))=3G'W#GK\SP1HJFM7J]&
M21$EG=VS*@\@6T]%DA8Z0:^I7_$*1*NJ[YY5?9Z,8ZB=W9/JSQ,E6DO5:C(I
MX\12#?-X$K9*!^OGDUI6)^356*NQ=LI8J[[GOTWRIZR;M^Y@_92MU1WC\CVU
MK>_LW)UV#&W7PQM--:TSC;CNFO*HMKKU"=\2D72L/=^8/3=3]9QRR^J<O!IO
M-=Z./^-A3-;#&:A;YH`.V#QDV.@A;3X@^Q[9C[12/C6C]9CO53V?L(:L>I!5
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M\WF-MKOZTQMM=X_7<GKO4U>^%V>9!5^^_>GFQLF%[LI':`5[7*P,F+.,%&T-
M4NK&L0]S^</-O>N^L3OGH/:CB,6OO&GL":ZY:A&T<VQU:FBF:AR]R=RAH-4M
M3>W6S3*/G@SV,E2S$PEH8*_U=L_N.A;!/Q=LHP-LON=.N.<ESZO=7[&S>\BV
MJB3>-4[@EFN5!7NA"-8'Y3*M@O5!^1Q/P;>K&@?T5$L[=NOO(P#=ZYV`>5.E
M0YOSR4BH\5=G="QG=-AYZ.,,4S?:'5,US0K4^S@*=@S#5+O&GGW[<U,'YW0V
M6&/P957"RNGJ!Y??XI\_?4BBQL2VYS]<.U/F)A[[/+YFDQGSXZ]LCBET_N2C
M/P["&85-+A;RQV_L/KX`D_O/7V!`Y2>7\1\&@9/@3U]8R`-WZ+L#K$3K@,2`
M=[^R\<]O6>#=?!GJG8[1@/]I;:W5^)]62]-NKK\-;O2N<8/G3RW+:-VTWBK<
M_?DM=V_:FF$9\$KGLC_H]:_Z\-EPT&BW^E:CW^WI#6W8O1RV]&&O9_9OM!O]
M[2\X2*-E-8S63Q\VKDLL.X7](HFXSZ*H[_R5\(@CI%_"X`JA+@"?P?QB0,&B
MAX-!WVQ<=OO#1GO0,AJ6I?<:UN#*:+=;'</L]@"HUMM?<,_DEBW3U6/GX]LK
MY^73\V]3IHP#\*SN@`H4<6`^#UD$R(P4<*W`U9K-;7\AZ1``M7Z,X(U`(9S!
M"(`H,GBH/''6\9<2-'FIQ=J(P2<L?1C;]^(M&(+!EL0+^$5A=NC#0B(<G::/
MIR%C-!@\9\H,=F4:*<QW&7ZX_L23SCCI&SS7:Q*,B6\G+L<E9FM7`,S$BR,8
M!];D)2ZC&:<\BH.0.V"?1#$`-2-4!.-"$3MX/Z,8_`4^@T$DIFAB>/@?'@.[
M^<IE:(]C59GP6\0P&X^9$RMQ0'.5WH$A[)PX:9B0>836,?=M'_,-P&12.$VX
M4*8VS.,X21C"&W8L5S%B$^XC#N7"E#GQ1+JIS&TJ_4AQ6>2$?`0?CACL/:#'
M92%27;;-ES^29ZT4^"52\Y\'/Q:I@X@@F<U$B6H6QC;W8;2`1B@`!1,G(1$:
M?+NRH1NV\XTXM/Y1F09W_Y^]*_UM&TGVWP/X?R""+-8!*`TO45(R&T"7\_PF
ML;VQ,H/Y9%!42^H-16IYV/'[ZU]5=_.29,>B;IDSP(PLD7U45U=75]6OBMP3
M/]?Q!`CB>F&\@D/VHUA8F#-%-O*@!?B:YH8B,8\ET&21(9#(V`R%+F"M'KS(
M06;#;B;6/0&2P9+A7'UJ.=4%,7[:42U-;;VHEIJY>E1+;7]1+67792S/LG?7
MCUI1C66!%-^?/J<*S.'TZ+Y:6$J?:0]?V1D#;?3PE-D$&7<ZB2L\)S<_AZ-G
MA2T%CJT61;=M1CK`B;_(/5VN?;GV)RMY5CS3SR\SP9%XG2$_;:`WWLRD8&+!
MG1@NSU89-?D"+_`5":5;M"\4,M?M(:A+-359,_;C!-C9'&NF7-]3U=$]!"4V
M:W*SOI]ZF3N;8T.5%;V,R%HI\/`%MLXEELZ="[)UHSC0;;?E6*8=Z5*_%FR*
MK!B%RWH>:YC.N5I\?8M@R_<0AZ2J6U[5UZ"'Y;P[1R?&SE6YUMAI:K/=\WGQ
MQ"%'*[M,N;;;[*@[GV*S5,M6$%1M*Z!VZE86ZAG>O$%X33V77\"/3WHIU>)'
MV%&PN5)5]GW'VL>J&CO-];2/5=VRG>#4-:\N=2)T#QZ<2"N:P>G@)5G!B1VC
M`"N^A@<NMXJOX4[%U0MB.%>,8\P'0:8!H"W;CJ81BRYC<5X83^63"7$#>D^X
M+>L+R)4^CF?S09&JJ:L7G9Y>Z?:49L5H=)J5AJ)JE6Z[W:YWU$;#Z&A[#(K$
M;@;X&:GBN7$`H)723(2VV5FJ22B(90R!9"O'&EB0PJ<='*8JRIHYCPI$ASV3
M)FE3WY==[[3KHW<0K^^E7QH)E,@E%M>4CH$'!Z5_)S%"&>=]XN&7A&-_APF@
M]D&B3-24M&-ZE.S[BY1<>\A!MJ=I;CBKV*%.LUS-5RDG5HV#*I/$%4@21_%S
MYKHFA;[E!HY(@S_\3Q2$"%'ZP.A!EUXZMF[WW-=SY4A?Q4A/S27E6*Y-$+*7
M`^MQH-[.-V_QXKW::1INSW59;>ZT>N+.9J;)S>*QJ`<^LX:RG9F=NH[1SZ@3
M8PM4-.%0$DC=/4FEM5VINJSOMH[TSJ>H*:\D#!-#M>H[K?RSARENJ83QJ67`
M.9V$7IMBO9)J)=5*JI4I]U:X=A*>H68=U<XY^`1SYX9<TPI';YQ4D3RX]NWV
M0GNPE"AY8OL\<6HJYRFE#-RE(E#2K:1;2;=]JIZ':W3$;A8<FT,R(BR9(1H@
MH6G/E6PKF$@CS%`X(<,Q"=;V<NY0;]WG<]O5.<J9E3/;ELPZ%`FU#2_M#H5/
MT6M!\3),IW4[:I1D0"=:>5=FW%#?3J##J6MY79"5]U:(V)B117T<240R,6L,
M+,/R5+,$.?#AG=%D>7+>Z1HF/SU[DTD"_H)4T?G,WYAJS2?!C-@X!.=1YDUK
M)O^_JJM)FO&BR<7E7`<'?RJLZZ;<4VG"[2M'Z[IOC=,Z+]:EQ[;KNAPK7=3F
MEB'!IV9[/1UG8NF"+:E64NV0J7:R]HM7X>XOK(`=ML91],I:/$'M02JD)5,<
M,%.<FM)Y2H[$T@%;TJVDV_Y[W(WR>;BF8.QFP>$OBB&";NJ3D/JLU*(T("X9
M4?AV`&/E]19+K_\A:!WES,J9;4MP'8J8>J5>_WKIZ&5T4&55+P/E&4<892"(
MX`AS?\C,8];X6E,OPL29/K$=*PCHB&(A:]^;OBB/Y@<QT"!:-M1&[1\?I3][
MW_J7G=:72NO+Y>>K#U(\Q7.5YQ:"5TN-\<2UCW)FQS>S8],8]5^).3^D_\?S
M9[`DP6%D86%X$<6^),:IQN./&G'TT=F;9R.<I%]$';&P)FCCG7CBG59_.J[I
MV6;/WKRR<*:B!_MANP?6CE+93[G*@Z=+<>3H:=/%V'(>FE/S+YU.R$09:%)2
MK:3:(5/MU*T,KRW,Z;RNE0;*,3?,:3LM4WNPE"@Y8ML<<6H*Z"D%3I0!)R7=
M2KKMO\?=***'HG;VO=!R7N3(>CV::4W6])UFZ3U83<20MY7.]]@H4?+$]GFB
MU$X/]]0KM862;B7=]M_C:MKI0AGFUU"U]T5E>K,:=_RZD9;\=<@H-L8\7]^-
MO3__4APQ9OD$H\9P/$.)NE(`PX8A8WC"F+C$1\T;-&IK.*4N#4*?9Y@A/V>@
M=A/,&HB1#QW/'>+?0RQ:S4SKJ*9#$T$('Z9Q36</E'(.,JBNS!6+Q;G7K*\]
M5ZQ[`H086#`%?!G>9.-L^;[ECMD$VH_I(S?6(W[5>K#\X?6,3>@Z"F&N+J[V
M7P05$3)LW<-LQ^0;F5H40YN!2$`^C%AQ^L2?:ALK\*VT.GK[HMZKJ'7-K!BJ
M>5%I-AIZ156:C7I;:\`W!KROJ'?:VT\WYM_:UV8W0\;=SWP)Z=O/#"`0(V@_
M,8+>SQD5?'7IWK![W]Q(>C^);].`W/C4)L7I/B0VG5I.P*I7SBU"MV.TC$9;
MJZB-BV[%4"[,2E/IP9]JH]G23;UF7JAW-5P$\ZT4N91W3P//T-3ZW??;[AUL
MCKL`YQF\_:2I5;,^MT8[)-&&%^C"\T>$AA%,[1@6J/:"!5*UJJ9O<(%6)!%?
MH"&A'UK0TA!;NW"L\<9$2JW3ZC9:%RUXK8?$:C4KK7H#B-6K=WJ*UFLTS-:=
M>J>^_30"<I/??UL82CK"3N3[^"4-;,OYFUA^SQUV059O;+"]BWI;:32-BJ9T
MVA7#[-4K#;W6K31UP^CJ=4W7ZR8,UD"U1G_["9K7*KK*Q_S4X-+A=STX7'*/
M7,`WP:Y)#0/'1OBHGQA3?MO.\<]5A(&(UZ,N=2+XEG%C5GAO8M=5](7I-0R]
MUU;T>N5":_4J1KW;K;2;[5:EI1F:T5'5NMGNWNEW1F;/)7M,-TQ<LW2;K3BE
M/#W:44!=$@2P0P?491NT"_1SO`!V7:(6;&Q=-3B,N[56K:*IB@I<:2)7@KPQ
MZF;=--I-LZ6V85V5MY]0O1':S:HJ\,L-K4Q!5AL9#=F)B[=?]WM2.]:8<48?
MI5;GW]\O;R_[E]=7MTS[&B1&B]D.QFDN&>8?-`2%SY4ZOC4*]SNF:U?Z7\N-
M+/\QO6:H-1[@*PN%>#JSW$?)LO\;4<RRC6H_"TR&'QE_0S.V-:-HV8:O^Q/H
M,)!N',L-I?,V]4';'D^LZ7OI"YU2-'F?I^O3B6D!;7!J)#]U/[YGX<@LE3?E
MRKG%-'WL)1ZM_E&O5XUT[%,*.K^'S9V_,]5J31)?O&>J?ZVARH:N\6$S/1X4
MZBEH_D&(^T5,2LP8VGB@X01>A.Y#GX(*;N-%)"+Y`=2JM87^H?=F54DZKZ+I
M'UJ>1;X]@6-3FC'E``2-!VW;3C0D7`H#J1#+S.:,]P\Z%-<,Z!+:B&92Z*W6
MM?0PH?8$9N(XT@`ZMA[QZ@!M`4E'$9[2TB,(W4"B(RG'E[#@$TKN<6#$#['`
MXPA$C6M3RX&W0\L?DS"HSKU#X18F.<1B4CB(9C.'$A_)]8,_]L#99>9[P\C&
M*QO>QVP;1)GG4^A*K/-WES'*']#*T)M6&>VL((`.\3+G4&M`'1KB"]B`N(M!
MC["HD<,O:'-S85?#D4/LD-T-S]YD5SIENN9'M@Y+;H#I[+,W0=823`#NG"R<
MB#%,Z[8C];T9<,N55TW7IZ'`OL)MS0#IL0A'QD^E>,!D`'M`9KQ)7+R%<_P3
MVP&X"P/*6`+'5=V9T$`;1>+&6N1E^`C\!00?DI#@GL>*XQZR'/PP\AS'>PBD
M<T'YN);[A^*C/TJ+B=E(;1ZBP/W+["?B_0:\_U*3>]+GTZ]LYOM3#Q7L@#`N
M9)I<S:FT%_>2J<JZ4CA)]>;"\(_'@\\T\[FSF09!1)B#_C7`3M=$?31DO7$4
M''>X$NG/6`G-JHQ9CBS*BMKK8D5--AI;3O5W6L+O+\__P>PKXKJ7IN0ORG'Z
MZ^(XO;YEC.2I!764B)K#.92>![3ST,;\K?#@]W-!M;FNR36C3,E?AGVL%_9A
M'J,-XU"B/IZ^B*$5DMEI,6S#"IG=#'TCJ+E,+?\'"87-:D@#&PW*W%2%9CRT
M+J/1V;&8.1C>YR]P@^.CY!,>M0V/8ZO,RP):#X_01DO7D`2V3P<\`(7GZ&#&
MYE0P6F.?,.OAZH$CI[?P6H&%1^/C_:]N0&>8DF3FDX"9:7&MQ!_IJ_@E"4(Z
M92LZXX[L(+/$PDALA6C]9CE&L<-Y8WAL"D]RIW!S.CI06`.^%XTG^*?)[=A3
MZR>=1E,I<C/L]]0T^"B8W9X.XQ"EA(.0T5_B#$`VCCT1)=/%=X[58LRDAR?O
M/M(#;/RI-11>E:_6H\B/$Z"CXYYB.!HRAW!N;$X>/'W._,P;R_'O.5O^SQ<<
M--MR)2C/>A*0FI8#HI5M0Q:KE0;G+?IKF#N).'0*&])_3'9TO,,S!>3$-]R1
ME/HS>1:DG%,)CI$I&<ISKHO2<5'<<6&L[KA0E0/P7#0*VF;6BJ)^L2J>5WYC
MEDNOLJ&XRBZ0&!@`5MUEP67Y9<4.;L2&3'N_B6]S`U_Z38RAQ?>H,#>N:STY
M_NOQ+]):<NTRD+X1F]![MIN+&LTVX3%8X[97\-*L&K)F;CEUVFF96R_=>]B4
MGE\PH]X:2[RNG5.MRTVU]/*LM?HL_E]H*T?'`(:LU`[`U'T\>YVO=D8+/;HE
M/U<563/*BM?%*EZ/B.\SJQ%"?##IZ_&M?T-N*-O)_GY:6_VSYPU9/"8+7F3[
MGKJAY8XI*(7'M^]K-5DOGNO^=3I#2K?FL4AFD;$EL4<Q4U*Q/>J4?LT3W,JE
M7_-$;)R'XMCL+UBMK=AVY">V(VC+FLU\[Z=P7Z%A>^QCWB@[12@+O$SVO4TZ
M&3:')T@THAC`P?`.061/@!)VZ/EHDT<@#MZ&IS"^(7/'C#S?)LRK!FV$7%`G
M"*%QW"8-0%B%#.=OAPDJ84@0@8(:%W?<63_1D1#Y,R\@016-F[&_8/R<NI9X
M$WSN_6%8GMCY*UVB294C.V!LMV3,_#Q2)PI@OT,[S->(L(\)G07"$0&+-R22
M:R'IT%%D\4(1W`EB29BW`.5UQ<$2#0,K@.EY]X2Y'JD/[Z<NS2@@H\B!.R6"
M>,X#0J0K+R12]_T.02-S*+T(/^>A.0@Q1D_ES+&X(3E*I/N.L7`+4";FK9LA
M"(AAF"Q@FA$#ML2U)K-CE\ZYNS\+;D,0W"*BC2.R`N+?<X1XP+Q1MH\[UB;,
MWS7S*3)EXH).43]5Z2;R@PC!=2((X2E_HBSB#Q(`G\O%!*;%(+BC\$$>RF#]
MP#Z$PQD>"$/@;/YV?@J(CTH+;";>[3#KQ6.4`ED4S:!+-Z(A(NEBJ<1'P0!"
MZ*3#%[&'_<"86D'B$\S`JN)0$817,1JF)Q8(W/]P(2(X`!K)D$,TAA-B7LQT
M*W*9D_KJZU5U.6915:OU/&81&X)M[#S"?UDEEMFSZX\'0^)1CH%ST91#\Z4H
MI`Z3)4)`38'=(E%`E8\>WA?](,PM"N(`FGG@F2R$'5+*2B)I))^[7J$5O:K_
M0\Z`[O*@UQQ'@3@E?#XIZS$JGKUY*8LE#+8?3KIVI6LXIP;$3Y=55[,P6L84
MH0^2GT"3`;&![$.9HS`=1\8;QMF;F*V"&*<I(0`VB0T!'HB_QR7RTX;/@VB`
MG,E%1B8T@84D)8"\P2.'5_Z12"XK"B>>CP2$D4!/+K%%^`R#,N)0F)YQ;SE9
M]LZO7[R?&<]F%HR?J+]<,E'=39I:_X'I?O^CPGS^[#@%YF2X2IO+,,[0V%VR
M<Y]HTB?<N[\@UH')IDS<P=Q!!11'LXC^8:-,U2KG,:.OZA_5Y0$V6M7(A-<D
M#_2?W9IQ9`@>,A9*Q<?L<-@TZ"!BNRV>"@>;IFO$5XA+=-PU?+TSXG5>),%H
M&`@8A=9H!"\A/P@,<*PI>@]I=%M\4'B^C.A@8)0@>1#G`J_A"HU&U*;LO/$)
MG0Y`.J6<)IJH,O>GC\("ZTZA#L7B/*`5UY,HK*T-K[L8(Q.(7Y$BB<HF!AD_
MR,>7'FUY;DS@N?D\3>G*Y#@]H2(T-T='/-49C'4Y/?<'O5TZ;2P7QN,0J9TH
M**A<)(%IO%@8US*?*?"5D6!QI2\\@U"'QDV!-<KVK$!^=RTX>%C4GN_A]*96
M?'/8KP;9?[YTVA+*)NA_SH$INRYBV.-E%,&F3&@NR]T`S;"F89<\TS,7I<NQ
M[F=/9SM;9*;%"</KSW0<*PY$>J>:U48L.GD).J->U9)OF!J!;!U8#A;$6RA>
M!RU4S7P#:K69?U\X5!BUTFG,-Y8(7"ZZYI)2K,+N1Q5YQX/;4(7CII=<P.Q2
M*9-L.'X4I>D1DG5BZR"H?HZ9K-^#-()72,:W1>+++AYM7/<@EH_YU3;`8$E=
M0L[BT=/"(KVQLQXG%*[E/K7S*1[R[$]=UD+F+)B[8<UO6UD:TWND,!F-N(+&
M^LH]@X=I1KW&9N(H9!%FC$IVP`]A\BA-+.C'MB/F,>3Z.=,=,X7',X)"+"H9
M5O'"DP:H#PBL/5<DYZZMW!?=2H<4R-E;;"XM##)!-.6W'!$;C7*,QRYD6I"&
MD<\8;041*2391VD":HFP<20=3\29E-A<\,?8?I2_/]/<4,3=A\6;SC$$$AF;
MX8J&].!%#CLLH9N)=4]X@HL-'()':1]M:NO%@-:>R43Q5`QH;=LAH&77.^ZZ
MC+E]JQK+@FY_I=1N/[[VL.G^)#G-9=3L,^WA*SMCH(T>GC*;(.-.)W&%Y^3F
MYW#TK+"EL/?E2@CVF8EZ1X5D)XQT@!/7#V`'E6M_Q&M_]))GQ3/]_#(#&L/K
M#/EI`[WQ9B9LPW!YMIZ/$2CQ,ZR;*Q)*M]8^XB.+PEU,3=:,+<?`;VH#%)UC
MS93KQG[*V^]^1?5F36[6MQP>M^<5U1NJK.B%H[A?(W+C\B6VSB66SIT+LG4#
MO6&OZUN.\]Z1+O5KP:;(2G$HR[[DVOH(GN+K6Z3HWLXGV)#5$I6XOAZ6\^X<
MG1@[5^5:H_`I?AQ\WFR^.MEERK7ZBRZI1[NJS5(M6T%0M2VLUY"XE85Z-N/%
MEEG-![R`'Y_T4JK%C["C8'.EJNS[CK6/534*B^QC6=4MVPE.7?,2I:$.3Z05
M+6U]\)*LX,2.48`57\,#EUO%UW"GXFHOL#N6?&\^V$#&@+&9Q0/.%VH;?:_>
M5J7/K=8->C.RP7-I*&':8HI#".8SI\Y%6&;CLXKGUCOU?+HITG2%O?!+C"HM
M@%%EN5-YSL5L6+P]P5RH'$H2,'#42`2%SBT_<(Z/2#>&?YG#NB;`#1JGO\+O
MWRF9R%Z!7EHQ,'1[F[!DO$*,5X3S6#6^E'D$.I9SH2CE??9FGMT6DX#2(;`6
M'5&V`HMP7A8ZGF,Y%EVN9<+-!0\6#5/6\R'H)6\>&F]N2"SFD*4(]67<F1:I
M7R4>FH>W"V%XEB1U+GGGP'CG?GVYAI!8D`]A+-,$7B(G[H`1AF00LJSW`B49
M<,`"\(<QCXLQ4H:1A:Z7JRSIDQ1KD"^$FD>`8)=GF&Y!8!/(/#Q8+D7C2;-W
M0>[.@)*10[6J.G>4GJV&2M21!6V/X7$8/C@N57_V)MDTXOA?7N:5ETO/O2K-
M/`?!K,%AIDGY!9Q)&GI91`R#T/H$=.A(X,B92N[SQ"<(R6'0XZGUR*JT\FJ_
MPQS@?B"*U"*1XA*U>/$3$"T!DX'E=#VWXB.FG6%\8'A3&`VH\39BUO/*&+R^
MK-G]H6F?HRB&Z"%)78(UBBV?.AC",:28]_I>)#I`2BR6(&:T90`B#AU*\%H<
MQ/4L``SQ70QJA+SI$!R:E0#>$6Z722/"2UL@T(F//*U+D86JT2`+`[M,L>]Q
MDI`7L!5+CN,S!)O(@\%U:X;-/GOS5-WDI=69V661+3X["SB\/]EW^P`6#_#S
M]0)LC8V'_;:SD67PQ+!0%V3@(\3WN8KL<4V2Y/(BM2/JA-+5WS)KQ*[F:Z['
MOV9!?>^S"3V2F[?,TQ%A$9P8LIED0$)H/T\S!>P`BQP^8MHD5M'\F5''K+Y\
MW+@?>],9_"K=4@<A?^(UF4T#7LY-)/?HD[/)3X%/@)D7ED[A$BMX^/;D.8)G
M"_O$]4!@]%\LJ6.-2$C%4'J-C_#`^?<_WDM?X%(08L*/T!L31D$TIR'K+]"`
M$SB(!@$=4HN511>4^0SZE#NB!&3*9TQ[`:^+=J5SU"-2/'.62$M'E2,6!\I^
M04SODO'GH9,9L&4VMT<*_5Q&[>6TYACNF``)SR&',`1LG+-L):EP-/AK%,+C
ML4_&<9JAA,U8K9]<&A+I7:VJYW'M,Q]^8^>1;063N:I!,88Z!\"=$POY;884
M7\HH20XA@J;A7)44+@Z>$N^YOG&CI*F`$GUON6*V_!Q)#[8,.)MQW+R-NG7;
MD?K>C-K2E9=)R-)0:C);7(HKT!8Z"!]%K(5P><\>D)E3C?`+47)+FD^#M(0W
M?QO2>_SS]]^BH#*VK-F'N*],1UT:8)XI.#G[Y&?8QD)BG^!]Z??XG9[P\MT0
MGU4ZX^$,F*<`GO]&1O]Z2SSG[J:GU6IZ!?Y1#56I_%M15/7NMM^]T^KZ'0HP
MI:DK=W!Y&!(;^,4)&`J$#O_UE@[O#%5OZO#\A=EI:?6.6>DTU4;%J'=[E4;/
M;%<N:A>*7C>-[D5=N]/O$.(0N91W3@//T-3ZW??;[AUPP!V3A<';3Q6E6JNG
M,U\ZB[F)LL#8KR`4O2$6/!`.@R4$*C[[N0FK9J?9ZK9:%;-IPH0;G8M*6VTV
M*_5.O=E4VKU>N]&\4^'%3[B>8CE?(AG^^I_+?J]R>]/J@&QP48ERA$.W_ZUU
M=7MQ_>TK?N\2>!0N@NS)RZO/0F[!I?#ZVP?)'P_.%1G^?<\E"Y<RTC_G!,L_
M%_69C]*77K\/U\NDW=P88J<RZZSR0`8_:%A!@E:"T/=^D`J[];'?%S2CJ^M^
M3^IDSA7CHW1Y]6?OMO\5VKPMJB;MD6#F-NB5R<XC>0_N_[-WI;V-&TG[NP']
M!V+>6<`!*(671&DV"2!9\HPSF6/'WKR[GP:TU+*94*3"PT=^_59U-R]=EBE1
M)"4&06))9!_5U=755=W/XRV8<4-0I7_$L1VP@^_=8.X(OQL>Z+:)"_!UJ]\:
M+/AKX<\+'H[!PD1W+K6/T,,`P3)AQKALB3"L8&;:P0P77-SS\079I@OV)_)D
MCIVTY;4P>P/MPAM+Y!$G=,HW%^@4I@9^N474<G-7R/-QMJ+-I\X`ULGW20/'
M\@Q6MV$CGB)RF3LNHKO@S_P'X9H6,'H"]\*^PX7B_/'QL74[>VA!:UJS)^ZQ
M_"MP?+;@?23/N,?Y'4S_E\]7K>0X\`6"HEM1%C:Z;(1V!L<@[(P0>"%"!3^M
M/Z-6B4N3%4*A.)A[`HN.1XM#AP;C<@[%-&1NX3HA-1BD#3]":Z[G-5N'8X5.
M\"*:5@H4(XXNKVU:XVS-""::=DX#!9RZ;KLTRW@-KBEWFW]X`8F*`Y9L$P,/
M(5YB5P*'A\J`<O2M=B'6H;J$$+*I#-'*,4DHSJUA49<#14XWZZ#KMF=Q_"3J
M,(3J_)5XCI>>TI_^\SDUFU&$-+<^Q'B@ZRWN=&"=33\?ZZHW=QCN(NT5%"S(
M:DOK41GQ3U*G09E07Q+I$'SNV2H00U6DHQT'95OK@<BRJ]P*47)!0C=00-=#
M#%5$/3?`<S7N"-ZJI(9B20JR'$M!:?4D#D+#C1'3PJWS+J'.+8I"3$FZC0U=
M6;TF1S\I+5V'4C)`XFQN"AL5CC3$]3B492)-OX9&,:'<S)?G1T#0>62)B2A[
M'SV(H5PYWIOPO=M;\`*C[4IVX)^XGZE>"N<&AADB0../;#GP4GW%*#"50[CY
MB%-N8"J"6<#4BVU/T72XY!XQ,1^0U=>C5O8JW.SBKH*]YR*],+=_WA8SJG&V
M84Z%\,YT:9H$5+S16D0%*^LB7NYF!;V5VPI^3`OCE1&S(CU4)0^/ZQK!IUR*
M:9M:,*,%-@Z"XNH3R1?&$\P)%RU.2M-+T'V^\@Q27E)57I:JE(O;__KDU_*]
M_14-7YO]>H6T]M;70^%>=>37XUZIQ2%`U57G4G4FZ(NE*;3F,'K8&1=,%X?Z
M>$7&]P!`&%$<82TNT^VV(_92QPXAZ%>):C5P2VSM=\`,B\2Z'L6ETH+=M];N
M92A60G5%(Q%A!.U-[I7HLUKKVFX6,LTO7\MP?[J[$O8*XRE',C=7]@_C2\?<
MOT.-7R5'+=M-R.6IG^]=R/4;VZ/$`]/:8B=O8*72=+;=ZXIR3S^1WJJZJ!9^
MY3-G[>W*HJ*4$CMG6Y>E""OUGE(R?G6=J>D?W%#M>F4?IG!V1)6BIO"NG98E
M7935HF$;#][MCJC(12].AU)K290[.2]-I^"!I7$/%PAV*F?L9%%7B@8W/'BG
M%>3[KIR7MFNOSV4U,[9#);!VSF6QDQ/"W?&Y:+B1O*HTH*%\DGY:6U2[E4.>
MWGEF=]O'C7%X+LNB).73QVUL5_I2&%1Z3[!M/[^1.^N3^(EG$F'^=2_4F6":
M)EI';E/E'%*)$L%"G?^M\[]U_K<XN=?YWY+H;IW_/<+^U?G?$X\^5B[_*V.6
M4.M6;<>:M;>BWNN)O>J%5+/V5^Z(LEQT*#7O,=5T1=2S[\[K+'`%L\"*)O:Z
M)T<GHBJZJ+5/+@VL@/_2/9$\L-+6Q&ZGE*0$U7+%>/:DZAG@MMBIWHFU73NM
M:V)'J9Q3NGO&3%.*SI@=JJMXBJL^MY<Y*5PY,Z:(G>R4'%6=T*HFMO6B_98B
MSBSUBG91#Z75BJCD?<@A,\+O4WX(`/.G+6`5]GDK/NQP6DZ%(R%L@2^1"Q)"
M$M`KPA!9YG).PCV)%-(&H5:0_)G")5-$]AC`,0V#M"WJ2^-L@4@:3RNEX;AH
M34FHR/,8!17!Q3@_"WM*BN'@XP:+4>,BG.@0I`I)-!JO!$E*H&LMH#]!2=L"
M?;<VC4+C;+MQX(/02<'B1[*$4M9(4VOI2^/V2MZ9-3`VIX[<TJ?"W@&2:EDK
MSV\-!/T*YHZ]!FWJK\!A2&`(,#=WS3'Y@>MR8PT<Z1JLN$?#$]ZJ:@+GB`(?
MJ>V6TD@3+2R@,XT-UZ4@92].I,;9YLJEI<I3WW`6FSUB?IVXPMXL`.T9@B;]
M([8A"5#':]@\P$?;&",*FB5<_]AO+`"ZO;^^BC\R.$?!(@8UU8_WCD60-TN8
MF-`:\S;P'<1T%&Y=@YN;&*(Q1G>$F@>N\;=IB0EL^"7L:FKLPD''<99;.!5#
MN/<(9IZ,+31S4.@JB%^,:E]?405BR'^,3"%"]B?V@^DZ=JBY8;O20.`$IP"%
MX4*HPM43(S$#P/PV./YXT[\W;!BNV=QQ$68<F0A,ESX5@(3<!(AC<S6(8TOX
M9-C&'<.+@@XB3!3B[-MAJSA>VE^!`<_[%.\?"D"$3<=E2)HP%R,T;,-?;"W,
MT=6MI1P"M+T1KO^&.1IB$T*Q%$44'T_06:$E2!@];`-TPS3LV*HQ)*PF12(U
M0"O.0:FH%!`>$;&CIY;SR*$N?Z`=0_1NXC>%\!5N7YE,V(..Y=P]<RB^WPA8
M!T$%R3NW'G$?.*?6//`7P2I3&ADMY`9Z(TK,!A*/)?-7T`XE/11<[Y<]L'.V
M@/^PTIMIG*UDH]D><;*V?22&XD]AV,>K$LHVL(WIU+1,.JOGANO;Q*4^,)]?
M'V*[=>$@GT0TT?H>%!'!V2=-Y8>+?MI4XD2&DD#U/L)_FDS_QW'K!"^8ST';
M&`,)*A3R5OS)&#>P\L99;#7A<9?XAFE!0U&A/L.S]Z)P`?KG@NG&3ET[`<**
MST!9QD8X(4,U-FW3-PV+$H/@Y"?(MB2U*7`?A4Y=LTI0E311]7S\A:,D,GM\
MLY)2!(0$HA`>"2,E@0(\V/B:4\08]2/>EHVVI+^[4\#L/;?5&?8#M`OHO\A*
M+X5NJ&DKT`T1)O\+F%R^5BT0,GB.1=>.)4\)*X&!!3.X2B%;,,@IV=T9IDVM
MM1MN`Q":$7$>QQS>]I9!2,(K?S,025!YF[#]$9T%.)8X(K!JG[JM6&`M4=)C
M1D\[41F"6-^C0R/\#M\%(/`/,)QHRQMGJPU!ZNDE[^D/!XH4'GA9=%!@B7\D
MAD4='E`G9T[U8V79_-&E4B_NT:%!MIK(6J']@;9'OAD1/IE_&IZ!(PV69U5\
MFO)0_#[Z=G-UT?^MV?_MZOWG=T(8V`XGV8C%6J"(=,PJZ>!A<PSNWS4B!MX)
MPP*GABB%49Q><>F^'Z883+-%*T9Q:ID(8$D%+\%YM(4V&"YX)SU(^#=E-*+!
M.8]')9Q;R[QCB;\%`&"&&0L."Y0()O;>G..JBX?>P/M::L9FI.YT2R(@8'2/
M%@"[%^&Z-P-C-\YBU.XU2A9"%:-]0*]MV0-!#W^E#[()Y'LU4C6V9Q-6]::0
M5!3':#"4X_2TH+"R$:JL\%97HX5JF;)O^QB-)JZ`1'ZKR$D#W^YNJ&I[5.#%
M*,IV<83&)B#>])J686.>UDNZNBF==BQEI4M%OLN&NM@8<[>.,1\HL!#OB>DN
M/&)!`<6A&_C()$0L-YBN3/'<="0Q+5K*9W.#V-A3XH;$/=>P4S,1^Y8*GU/>
MH+9.""S0,V1F8_O:S2C7(8%<V/Z).:%L<72),"AEB^O`Q@[GE>,S<C'N`SNX
MB74I!7/C+!5`X8M5>@'PPFB#2\"&$%JT:0?46B:L?6A?DB]N2>RP#9?/]G0U
M:9H;EDV^,9[R)+91^ZHZ'$C=YJA_>=G4^O#7H-=7FA?R0%$OE'Y?'UYD(K;9
M-]$>I9/YL$@G<_'ETTBXZ?]GE)E/9C^T>U\0]/XO\%]!(V%?!_M+TUMP8ODL
M9?P?L,H+<R?BNJ+3RR4/IL=_#V,W'J>JHK$0CM7/?YJD5IUUL>C`#MG2%JK<
M.$5Q<F&`[XX>0PTIO)@[J&AMY@Y>;=C`066X8W:2;%Y>X&%#H.'<R82'J+,%
M6V7'90QAT,ZI\<!"EZE>B>OKHCY6U$1&H'G+LU&T,G0E>*O!7EF4>(^%.\.'
M;3(U_1=[XSHP0$@\FC*_M\1"&E3.WQE6%!JCE-2AD$<3ZJ>M`]?M(68*H$DB
MF-""_TC@>^[<%$=QFHQ:FQ.,.$Q-OL(PP'L<N3\"U_0F)N>&I='+Y`9I9OSA
MI#@6J312+[UC%":7!(GH+%&X,"P3S#'FXJ"P3X;GP<XB\(B/5'+8]/\Z[I_L
MKU]A82+/43SYWS;=H7V$=DV<V5+(!=3$`4?7OF-$B8R+U$G5'A(`L-$F3T9(
MRNY%*\0S>.ZX$3#QLX-3!>9!?]U48MXG#T"$<<-$Y8DJHAK6.(]4E,S#7Y2Z
M2Q)-8\ZP(DF],+K#7>#"-2D]HRAK\C/M-=N0I)9Y'-,YL0V+V02/[9[9@R!`
MF+B,+YAF5#"*!YY;BL.!YF];+*7""\0)'!49!L0$-*0N;H$W\3Y'/(()DR8F
M8VSQ7HNR)H<1<H_'ZK$[FZ/*KV%PV<;EV.0ZI)V,Z_$]V$F+?)FN)-[KVY.A
M:04PLV[0Z<K!_[B4)54:ZLUAYV+4U-I=N3D8JEI3&8R&/7TP'/7ET:']CTY:
M@<>&-0ZL<'RG='$?,[^7B2;BOV*X5G-&#S.CC#(L2+!I![M51J&Q0&_#B&`R
MD8_LA^ZT6$;[G0DV]-<3;&C%44W45>=2=:;K[@O:7,++[O\GT7_V@-*0I-Z(
M\59N7>%'WHY#D$B47$8)4)K"1%0K\NK+\=$@%0"Q4E`W]XRJ4H_K<8YKY2W&
M+E@Y(MW>C\$P4U^=N>B<5?%0.#HO^\DY7^!<MP/:YJY3O/@ER'_9YB?>.:O_
M7-XI;0C2EA2EX5P6VSD!HQ:.S0!;\JP=J^K]IW-=U+-C;I1Y.,]E*9]^[<>8
ME<YT_3]%X"239D@)[7&J^L#W?#!9&)!<-F8%&K"=K_ZI8D<N^IKGH?J*H#,G
M=S,?1ECK%`V?=,`1;N>,0E!]-T[=:`M'$>L[=<^0R-PCXX"E8I=#RKFK?U'/
M5;&E56QS:5I:-9>FO7$:7].;B<[\\!@Z+YC6#"4L&_HX#47/_.34U`JL>*I:
MM/-6ZT8N(WT*@MJ*2.%IC4D]\$JY:+EY6)=FQ^.8[A./Z:X8KM>:WUPK/(2Q
MJJ56:UVM=?E+K?H;TKR"<WO*+\`O4\?V5V?#-D]Q?"^_?5&IPGFODE)!LI&T
M8MB5JZ5!184+RZ]!)0DO5LDG5F'9FSC!K44.M=!FK[%,_LE)R:V68*UYN<BM
M:C'=+3UA>@MC[04#YA=7R.O->KA!:LF9$:FSG-K(W4')*`BI)57`YR]*1]H'
M/=E35AT!04CYL)77'FMYU[_:;Z@]UI)*L!2]*)_<3B::.WSAFFSMQ9Z8AP(.
M2C$$0I70D=J+K;W84UT3:U^B]F)+*L%2]*)\<GN!`FD9FR8CXLP";`VQIE>V
M%[B&/2;?"&+(DZ\44VC_$#7ZI3R4)&70[$D]J:EI%PA1,[J`_VBJJFJZ/ARH
MI8#(&\WFEO-,B/"!&)9_/][L5!\(/2<"WH81:YHX9/!JB$G'\72]$"WMGC9<
M,,.1A3+FEK$`N#:#-_%MQ,U#>#PW,"R*L!/8<\.<"&/+,&<AJ%Z,EL>_ADT(
M,D],A-O`IQ!0S\077((MH;B0*8CGJ\'G;_'GX3]_:`E]"^\1W]U#,R(RB#0$
MG.D+@4<_8/MO&4`E@MDSI"_CP3`MBIZ#$&`A1P-O'58H0J=\[!/[KH'H7\\P
M\=WG)`*Y]<SH4Q<[N`T\U!:S9V&ZX?2DH/DX",3V:%?Z+A3`1#!XCA_Y:CSC
M5_U'PYU\8:?21T_$'9L>]CH\VM-G)WN^$1Q.L`(7"/O).GY#W)F\M^DK]2_4
MP:4^:LJZTFEJ<N>RV>MVU:8L];KZ0.G"-QJ\+\G?U3>_?-7^*\N?Y-XP(:S#
M]WV%\`<;&N#Q%@S6M`"QAGWOROY*@:86&L&;1[XBLU%VH4_(&-30\BB4P<((
M#"^TOM8=*$VY>SEL:M)E!TSI"#[*W5Y?[:CMSJ7\O<U&`":QR:HW/4=39/W[
MOZ^'W^?$_<Z.@+WY1>ZVNNK"\!Q&.FQ8)L1\-Z(,#)SPX<J>D*>/Y'EO&CNZ
MU`=2MZ<U%>EBT-0Z([W95=O#9D_5M*&J*ZJJ=V#!T7!E5][\@O_KZIK:Z_ST
MX]K&I56J/YE0%#O#N@RQ[:YB$Y4KWNSEA3ZZZ'6;ZH4V:FK#OMH<C.#CH"]=
MJ!U9'5X.AID6TR(AGKMY0#Q'RSI%OOV81K[]<O-A]"WKXEZ@J#JY2NH"D1=!
M9Q"P=.+5XF$='H8"H0Q=!F/26,U*^!*99&;0P1S%JA3$\[EA#_4*<,05+5\+
MC_@*<>VML]LB,G:U;(B,VP;2PGK4#<"-_!$E`[CC-L5V#EQL)HRF;2G27[@Z
MEH!.VI`PVJ+Z2)U#6Q#/X!@8"U3X:GCS`>Q?NZ7"]G$3%E9HS>+I-T]:J[VD
MDK8-FZW&_5K5PV7HKY<%O6!$Y85]^5;"7[""FR4+N\BXP^%:4<MR=UDZT_AO
MAF)=2S6+5/GN+:&D*.9M19DMW[YL4%^3<5\MQ+<KQV^'OZ26I.KMK>YR[)(7
M6-&;3X8[OA=D1HND%=*`9Z'@VMOKJM^7QIVP?OT:P!9%[A4VP/W@+O#\`C4L
M;$#N2E:;M93:6<^"4IS:A02F:G&*]]EY8(3?R&"RC>HMY?[*&F7)AY+M2\QA
M&LL^G+8)>C58,I9_Y]DJ-ME7_)QDDF))KE2HB_-TRB%E(/S=B;D$V[*TS),;
M,KZ'-$F4T=BF*;"0GI)2Z<:T%=L3.Z;YW19KB`FX0UJ,,(E'>\$:VT`^+(NQ
M&7-NEK"W((!G&F!QD'KY8:$5H;:>.J7NEU7":2=&2!@XADN)3X>4]!HYZJ,`
MH0$EQ'1FD>1Q@)A13B`GQ\,!+ZV8`BJMM$U9MO&%>\>:(*D@%,8I?>B;OQIV
M^D6N3^U3'\G]Q&_5.GY;QV_K^&T=OZWCMT<:'<.8HU"';7<68>27U#+<(4@K
MU+'9.(@A*^WB8K,*\_\*C<T65GM[7?5'%9LM1K]8;%8M;(!3L=DB&Y"[DM5F
M;5GJQ9FU.#):@B9LJ7O5"<[F>YB2@:6[9![`VFAX!%G=[UQCML%3*:ND<CDL
M^,46^G/7M);C1Z+PFSDE/C0I/HF*[-C+842,-`7^O>.:?W/*^(2\X<%@CK'`
MMS*8$&%F6A;>BH"O4U'C=!WA/7$</'89)%%B6!>[7@&[R9GI4\KP1,P<KUHP
MMHMT<SQVB0)[1</,]/\1<;HS)[8P,]P_B2_$;U!V<M=\`/_6>A9L<N?X)KV`
MX;N&[1F,E[TE#`/7M.]X.UX5J1.33:>!\+#RB:!H;;&MMT-`U`#*8C%T.FJ<
M&SHE$,.GT5S?\?%*B>-1PH^W:DN)9(\=@B)<8DS!OF"<WG27!@X3`ZS2EO#9
M">NG1.K)]DUHK]>27>.XO)A`>$W`]RF_*3A_VL)6[3-6]W)@LJRF*)\`;62S
M@_G<HG<Y4(,Q\36UG,?DI:JR6>\ZIEV&F+;>V8TEOJO4+/&'#F@O^,EE"K7M
MFQ!<*`</^!$.4.E(H\O0YS(P2)=+UUXWP5,4T@721.\6'5KE&;W:&\@"`I9R
MXB;1#5/<C*QTZ=YM\.GRQCXI[+E2MSG_B/FAE9/>%Z7'Z?`DFHE3G7C^P=4M
M(T*6*G8Z6QT,+0LEW`Y]541=RPR=MUU[3\$:IQ7>-Y[(80DC7[^@+ZN")NIZ
M9F"XHM1^]TYW>SEW^OC,>[PE<^PF=3),^P'Q<NP[A-@Q'Q)$Q[6C49XVGX(E
MOL%<@<4C]),_`L^G-QLKXGK(8EO/C%):,==#[N7,D94Y45OG/HX_]X%90&BV
M[=/[$L9X',P"BV8;'4S9869T[I)[8GOF`Q$065L4;.)O6-/JA,C))D1D2=HM
M(Z)G.$._(8FRK^_KJ@]:]1&$?@^0![K!XP^):Y\T(Q1_/G!J*-,;=;;L%-2X
M=-FRXGJZYQQ9B7M:C^GI6HVULI2U.O&YS^"CB7_W$WLV?V74AT4@S96[M>I'
M\_:FWG5+*]C2X\LJ#`P+8?/Q7/4MN3-MA#+!V,R<XH<??`)GI5>21>6P9&0'
MZYDJRKW,>?%2]TP1>]JQ]JPKY=.S4_`UDLFD.^15X12+_#)&099IUYPW3&0U
M.]OU0=1]URXJ4LZYI;)T]'RGC&$EQO)\AT3A2?`5IC;V3WQCOT+R^^0_VT>=
MAU"G6G:U[&K9'4YV1[TMY4B-N[A]5OF)DC6QK>1#$+P/F1Q2$K`M/.R&M[22
MJ'4B?YTX0G?T<'R\>ZFT9(Y!+;U:>K7T2N66ECE8B14M)48G9$HH*S,&+J%L
MQT[<"KTGD[OPGL8.6=(#^K1%/I>O/U+WK.Y9?G:K/%8JCRSO`0U0UFU#9RM`
MQ^/?/75K,6`"KMY+4VW0\SDH<0K>WI!0I$2\G#0U3!?;$I#$V3=Z6XFB/^)E
M=`I-J/48;9&JX"WUQED&"B):`(52;)PML![1HI4.^[^LRA$)T1)$8^-LNRI2
M%91^9=@US:EO!7>[]XQU_D[2KNE?[;C6C%WEH68^N7'<>B+W.OD*Y@CCLT>5
M>JS3MK7L:ME52W9''=\XB>,"F9VS<GLC6;>T>F8GI)3.:JT4)5:*(W1(CRSM
M6"=M:^G5TJNB]$XAA(P5+1T8X&P^E*L3Z6HHY>0ML<G4A&]OH;7T.E1]:J`4
M'DG=L[IG^1FO\IBJ$STUH->)8BH'6935^B`^U0BM/DC"-:)3W*W0JGM^_9D3
M(/*IBZ3VGF=.3?#\*&'C"T"H\"X>)'V7%J`7K&RUC`B;OX^^W5Q=]']K]G^[
M>O_YG1!V]UQFB$?P;NU#'KD_4O>L>CVKH@^IOF3T7#\D;Z68SWY@N*9A\;/Q
M*TY,M=EIIFYXEJEQMO&\E/#"&29Z2`K*>,N?>*OHZT]);2RV<79BAZ.R+O7E
M3BCL?.:E&)JBTLLE^UW5XY:+=E#&A:/(2!W5<8OZJ$HMNUIVU9+=*<0C3NW0
MU+FNU.',.Q;&4_()XU5-$K5&Y*T11^B<'MFAB_K(2BV]6GI5E%X5H\4O0#\[
MOF%MQ0MX.EYK6U34@V(-E]9+T<2\0(FK)HE:)_+7B=IS+;K2VGNHI5=+[QBE
MEYDDO"9U/@E2YZU8G),;E?!U+6:$ML@TC&YMIOFC[R^^%![6,UR"!_:P/1/!
MM`4/F@U-QK,@=\0F+FY78!MB3&:F;4*W&3@0>9K#7H4@\",>,[EP[`E^GL`0
MV#1?@7L;*,+SX8]9R(?NP$Z&W?-HO6K*L'_IUQ/S`;_\Z<?`:]X9QOQ='R2,
M11K6I6D;]M@TK"M[BJ.(WPY-;PR[J<`E-S!L`\L9__D+%"7\%+X^"#S3)I[7
M'_\5F!XMZ:OK7.+[(\/%`^'>5^)>WX.8!H9GCK&#J`'?R/3G-\2QOG\=*>VV
MVH1_9$V6FO^2)%G^?GTS_*[HZG<\7B/U5.D[C/^$C$U0+8]R8)J3G]^8D^^:
MK/94>%X:_(^]*VMNW$C2[QLQ_P'1:\?($0`'-T#W;D>`5X\\W9*V18\?%2!9
ME&I-`EP<4M._?C.K``+@U11OD+`=[A8$5&5^E6==J:LMM2Y+BNTT);VN=*2Z
M8]8ELR6W;1U?41M/VI/V08@]RONFH:^KBO7T^V/K"6!]"I'$\,,G2:[I]0R>
M]_)71*?IC\>^]Q@!;"WZ2F&,![/76[C+,^!#OBLBMW>=!4PZ9M-1K:8I->N*
M+>E6JRW9;;,A=8R.K%FFWNI8*F"BF!N`(M<`04/.8-F$L2(4F23=#^%K%'\F
M8=\(R^.;?AB%*8QD\.!.F=3/I&Y[E.9@:2B-MF76FU*GKG8DW=%5R=%46[+K
MEM4P':6M:^TGD*@/GU!?$G79Q.VL-[]SUG?!;>3M6`__?G??;0N=U/@C0Q^%
MQ^Y]\U_@H;X^M.\>G>[M_1W3Z=XLBY@<@5@S(]81PG@\=H,IVY_'[-AXXGK3
MC.CZQQ#(P/'S)[P,*.Z-H]&4&<6`CSVT1#.3L\G>N\PESC;A43#%(;0T!!_F
MOR4'X;;"0\4'JX9G+[YX`=^5GGACMUA7,\>6%+/=S$DFWYOP_:;):,Z7KOID
M7\^KKH_:]5;5GN>D>8,)CUW2IO7?%O.55,7_4V;_[*'`]CVS8N&<V3U(XG=B
M3O\@.(=&!A)[$@C_2+IW7R$&?29S3\EW$O1I./]X$M`^.3)898(M(&.78A`Y
M]QR#G8#MA!_-_69$AT2XF1(W2&J37PNPSO-S0)XA7)@#A`)2U(/(>^[Y*]Z\
MNE^$MEM.FS>/A]WQM2ITV_3F@;R5$_PX@@34PUA#%'YSO1A"O0P@A4=>:T+0
M0\]J[[PA7=0L132-DE0EW7()1%%KUM;'4_?$X58+2B=Y[ZQIWH\%.IZ]67_T
MZW/@0HI?.JNAU751OY9*QHI=LT]S!?99*V(9:2Y_^++>G+23'*1\%N5&T^JB
M=MQ;18[.I%W33W,N\JR5LHPT7U84TL0S+J.1FTWLE,MTJ**Z?3!2"LL!"8Q:
MQ2`70?/EQR`3&I35E"B6*%^X*5&5FGF:6RO.6BW+2/.E;+_-ILB/=#QZYPZ/
MH;J5W%\2S67+&'99)UFS285!L<-2R:@\5T/ATHHE&DI5%FUY2J/7M*VK;!X/
MFM."9-;*(#XG.=9DB::MB)9VX+3XTF*LXYV2V+W'*LJZ+)JO33[+/]7SSB@P
MV0.'VX"K*#`)<T1#A2BP7EV(N1P>K6:7X`[5TX*DU^H7C]&64:`I*KH-259U
M?^C5>MDJ"BP7S=<FG[L<Y-[AD!H>XDJY[[X0P4UWCV?[Q1&K&']FA\WXZ2VW
MY[_B<=Y)0$)VZ#:Y79[=.@0/I<C]OM!"].)&PIL?CP;"BPN?]PCQ\$@PH:]D
M(/2F22/)`;@7?S0@00BO#L"@C^8?IP<I!O@5#0J'Y_!X&[RZ)K2L,6876`R%
MOCOJ)Q<F#?T`VB%N_P5>E*`7:>Q[9#IW3(^Q+@SH<$@"@I>`]DCTAHQQ9O`H
M)Q9[8@<\UI[^Z[.3HFGK'GR[[A0?G@K$IE(8>`>U!3$\EMSPD9\'%/@MC$MN
MU/*'%Z&-C8\OIC4$A#>`_B>M)@MC.AJQH4B*$]2L]%&Q?,'R,<=*"@4B48Q1
M4&F>VJ)DP&_9H*.:P/?I:R="GR$?>WBV_MFC?Y%!44+[N3/$L^/T;K1>OD00
M8Q@APF5L5E.1>M`:X14F1!P!!-RHF?DQX,`AZJB;/C0DY$@#LQ$(+GSVEI[_
M20[\))>/82]JS=(%=G+G-(BVX@!5]MU':\6\<D,[S[AM&\7%RYE5Y`^R/441
M^)EQ7JHR!*%D@/&A`]AHA.!2Z'."'4-X/:"`8^0'>'Y7F+A!E)@3,'ZNY\4@
M!`&)7"`XX`+\"JU"$W@/!-@3PA#E59+RPLN(Y*JQ0`8SO;FQ2@]G\8]X$T,7
M^I^ITD^*69.MQ-*#3,#H_^T_\N-/4PNW5"R9="!U,WJ1"1@,:(3+1VV9O"\0
MOI7,<XNBZFQSQW))+O+"97F=),M@BTXHR-U,'(4%\[!\`&`(35M.$4#UMG3^
M8VJPUU6066ZOH945Q60`;E'1M!G@[$>ET-VV_F'.]I\$?R?ZH;D`$_N&_U,M
M4]1,-34*[JM+1RS2XE&(^^8&@Y#K59]%4#TRLR\Q@!*L#BQ4@!.:^.)[SU*7
M!&/AUL-S@WB[RL/(]1:A6;S[9,<[*>8ON$CNP4COO^@BH_N_P,)NFKK1;%A2
MQU`T26\:3<DQ5$N2#4N3-:W1<9K&L2^PR-T),8,!KR?A%YPD(?:[G`X*!\@/
MF*XKO=#!UK>[T&'31#;M1UMS[T/RBFJ]_VZ(39HUC]SLX6\WF)]C6W*@><T"
MQ0\[G\G5RN/5'X4_;EO=?X)&&C4-I'S=B>I44S,5F.0UD9GL7=<J-ITIV?KT
M^(\!GK,.RIQUV`#T>=.Q%E0\H3[C-36!%8P[P>@/L[_SN]8J0-\):!*\Y$0S
MN4IA(Q2/OY:[',"?E@[<#G^3:[)F;7;^?Y>9WR7<?'6#_HN@Y"]1.#8!4^'$
MO1NKNC_T?M&+EZ[?8HBUE?K)AM>)G^,P.J%\I00<6,0JDU80NM%44$\G=/?]
MR&>%>4\G=G?^*R\.C/,@FPC>25;$]I.C:U6.7N7H58Y>Y>AERX4PN12JU'P7
M]-CJ7I6(;Y^("U7^G0:KBKK1[72'R;]5'LJ<-/\^6>_&JNXO*/\^C73Q_%L[
MV?`6\N]3$G!@$:M,VB+FIS-I6?9[!B1L*'D+"?BR;0)K5_:+VP!NO<CUGBF\
MX(0AB<(E%53VMA5`MPVUH=L=J:FTVI+>TE2IKMIM26F86EOO&(I3MXZ]%4"Q
M5Q6S:!6+6=S>=9V[S[>-+VW!>7QL=Q_71$-'V+>0C9O@LH%CI7AHF&Y'2^8X
M<`?=#9LL\>/0!9GXY=HF/7@!IBUF/=(&C"WF%-94I]C7\ZKKJNN#=UT5V`#[
ML38_WOS@[/O8*AT0$&S,XY`/J_:&0R62/Z@\\3GPPV-7?#DMQTY67[W(=ZZ^
M1O;RV`\B^A?;.'MDE$Z!S1V)KDH6*NFOI/^`TG\UMX1\]OT!'AV:@^^8%\1N
M6S\&KQ@H50&9971LQOR*M>$,C"PS9[,8^Z1P3TA5PK`W9@U1MDO%:R7X99:%
M"[TE]=8;D"'U:$2D$;L2@<Y/M?YZ0J=XLO?*37-Y**UHOC*)*']*L;[&1#=P
M!T3PW'$)*UTINEBW3UTZ;Y\!2Q5;7;=X[(5K6]3,4M5&JY3BPL3C0E./3I5V
M7!;-Y:&THOG*).+2TXXOM(]W:94PYS!$6R]?T;<=N;ZQ1+N^=7F04A3SL\2Z
M4:JPN9+F':39,"Z\/K:HULTJRK^.>3!5%37[ZFS7C2;6M:U+>I5"BR%9U_52
MK1GOA6M9E(T#&Z_SX_I&%4UK:U=<"G&V1,TZ<`V^2\^;FG$(`)%`"/!66;PN
M_H5.RN>Q#%DT]:TCL-*JN"%:RF6KN*Z+=?7J0A'TT_(U>BQ+VYKK4H@SY,>F
M=08%L<J31]WC?>VE\T>*J,JGJ:!\T@1J^]7Q4FBOK5[=F!I7.`^@JI<]"Z`9
M9[!5N$PE&8'8Y&32$O@/4?%NZPYW%J@*OZ/LNJE0JZ2NPN]L\#L')LX.M?)/
M?6ZX#X\5MV,<]V91QSG7O=_V<*2JB89YX/GRTJ)SHUAB_;B!_[M`.::@R(9H
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MNE;M['N/89EYIO!ZQ$0'_V,?>*/ZI1N7A5N-+UE@;O2#;8J^M-GC:NG]/`W]
MQHG)YM4USEGCSWG5]=)4OIKZVVOI]6XVZ29,2##T(>\;"#2"`,WS8G<DT"P9
MC$@8L8DW^#6;E)N[1S>7*6(1=L@=[_N17U!N/NN@U[(G0`"TQ9JFWJL_8@V]
M\'F^,)PEH3A5!W0(8S?XDT0XE#%))_'@^V7SANL)[+DA//$]X0MY)2,!B\?'
MGM\+2?#*)N*H-XG10L4A3@ZZ.%%)R5`8!OY8"/RI.XJF@CN9!+[;?Q&1VG@,
M+T(KKC"@8=^/@?`@*4T,#,L_2XI1,WYFAM#U!/>5!.XS$48^M!Z18"P\!_Y;
M],*^@5;@*Q5>E[2?BU@!'6$\FF&2&YT%P+:"!7Y)^WQ&]L6-DF;Z;A!,$88"
M[$)[1+`[-BT0QDNKDQL_?Q3^W?[6O6TZ7R3GR^WGNU^%U!VE?+6Y9D`+^%1$
MA*#/KV0$$MCW]]IXGE7H@WSO$S+@`@>RQ00L8?%'\CNO^D?6U>*(OOAC(J0U
MV=OUCWW049#,0=S'LH$PFL]^,!5>7,XSJ#DE7A_8=EG5<9Q!IYX0NBPM`_&$
M3X<4U1%K:J,\38D;A#6AFY<IH8<*\0J?H"B,?=#?$*PK'8+XP"=#%Z`+$FE%
MT6&SZ_A]VN6;RS^%'!#HA,">=QBY="3@A#68@-'([^=7!U)6H)6W%]I_09;@
MK=!G%2P#VHN3ER<!Q0EO^!-4(@Y(K6#G.!`]0K`_J1<`SUS')YAE`"&)?*^%
M-08M"M!RP8M?Z9]NZ.Y74KD6/`S!T/SU'+C#X<$4(>D*4BR2#/AH"FP%?OS\
MPMAK^..>.]UO_R-^>]>\4-%D/"/W3S8D@U<0)K23,"0`_=C'\0&OA,(J^!,<
ML-AC*TDBM!+&(!,@$L.1&[[P=]Y(+P1+QP7;]YCD<2$C08BBX@^'$(HFLDF&
M0])G]M-=(Y=\[0E(380A4S&.Y+ST@>HX(6LQ9[I#DN@(^)C<RA=\S@O9$^8F
M<O:]_^(&'(B?M)HNC"&J!N+$N16T$-E@(@WM`N&4%PX=(-@#MOJ%V0O[((S@
MC]1?^&`5^&T`R%XBUR`$A##DLF4VC!*H/]A@M6W12"Z6LMV@.FVQG"V82:?/
MO"L@_!#X'ORUS]W0`W#6G_+_[[^VK=-LR*;=-B1'MNJ2;C8[4J/3:$NJ9>E.
MHV6UE):Q56W;/_YYVVU+CP].$U3)@_C+'2695?>;<_?8N?_V%9][!%Z%Z)2]
M>7OW.5D!;MY_N?_VJQ`\]VYD$?[]A3L7[FB$O\_YEK\OUL;]*'QI=[L0\\[:
M+="09G>L,PFTZ4\:20BH%$:!_R>1V%H>^_U"\H?=9H,E%$=K37IWKG"9AT#K
MUA.^NE.F,-P0=*CG>GT*1BZ'W2.HR<`-0.T:/OP!W]UD(4#S8\=Y;&0_MS[^
M`H8TC$$]ES;Q^V3`@\Q"&\[C[\4FD"1)KHO%#(8BW=_`\7LQX=%P$WVOBS[Q
MC48O?\MN&.%C3'E4!^8)BU73X91Q"382F)R,>#2))@]BA[^0SB!IF]O2?D`P
MB.[[8[`^L]\E[S/K_!R#/0.IXAY9^+WV6!,^.\Y#TL`MKF5[;N(W,G"_$>;M
M\\"@,P*K#D"@'^*^``)D:`0M_A!,$WS'8B%F$RFV3,<S@XC<\ST$8-OY:SWR
M3#TOR0N&\/J2E=BD,+C)VH38"3X"O^=/T$03BF?AF4\`^0DGG"!TS[Y`(/&`
MYRD7G`KF<W#Y'IQ=@*[010QY^3CX,G5P[N!_88R2M"$-=P9)ML*R+R2`N9=D
M3(&=$4MX1I@>(.Z>'V&G8QI!;W-)2LZ=]^,@8"$%"_TPTZ$>BP=!7L"[\12"
MMYBF4SQ'8ND,OIGF.?T(?3P%W^Q-1<S<6$BXW+<-9^,\\W+A>X+V[X<S-)/O
M/S3+*K:P=[.\Y1Z@$QI<^1`&MYWJM?";Z\5N,)W/[K1"0#;313`+\/6=GQ-U
M?%F2U646$K\.R`N()O9T"XDLY!(W77]"^]"*JLJ__)HS0:!USA@-=0@/P4R"
MX`\I]'D?L^`L5P&2WXZ11,SS'8B9P<U(XIE20-AR&UHNB-PB&J$-8;&J_TH'
MF`#BU$^BAST_CK@92(@*\D3YC"BT:#FR?"0+S72.*,JY[DW9<Y`0+ZJAO\/=
M1\RX8!LS<FB8$IFD<,R0B8D-3/5]B`'X;'XC"V'?X!W(9TB4]LK"\YPMY/DG
M6JTD5\@EJVO87&02#>H*-GDZFYII@6?60"`SL3G:($_%*1X/+"H=YH`N$I`'
MA/LVYM8`FQ[A:4+V+CS,\\[C?@06',<TY3V$;"_S&#CXS&?4A`[@PP<P18)-
M_K@!PVMS*G@_-,AZ+M)U0VK/-9$]X5TS99@@CC[Z/8_@O$/?#Z-?Q-62T<<*
ML%)`AC#BZ/>9''/R![/T805VR%8J\JD8NB/NFC#!2T4?77B"!1-9<"X>X=D@
M.L2"C^3B2$,NCRR4F+<@+)N;=9<C,].U5;-U&RH9X'('HBW\BZLF#O^/?2#_
M;WEF]MY$BZ=I`T)_;?E`,;S780'3`QOH#CP+]Y:+&4VG93L=!SYKMR1==NJ2
M8]FJI+2M9EM6V[9M.I"+Z1\^_8_V7_]82U,QN^Q`LOUOG`"\'\XBQ5L/7$F<
M8WQO;#1DQ7`<VY)L1S$EO=50I;JIRE)3Z6AFRS!:EFEME5+N,M]HYS:KIHE<
M9S8QBK*>R17-H-DVG=N!5'/Y*D8:9";K"+.YZ]2T`0=]G![BX7;(@ENP%,`>
M\B&BPLV\`:%\,8`%I.GSB3OE#P-N`-T0E!H?D#"BX$)G$^1S4\H]TG?CD,Q^
MB?;B!6RQQ*;_(459F*@LL,)GXQ?XX6L%/3\(V#;F$/T6,T/X#C=]E#&#:ROX
M##(J,$3H2.D(K*O(DRQ\Y#X'A"0K/4#1R'<A_@</2L$]A`0">:0C_0W#A-'/
MGD$K_"G&\-\9##GFP=NBI6;S<SE2>Y!5\#0*EW]<=(JOD"(R,).%'EP.61*Y
M+]JKC51W;BXIQDSL?LCC,.SUD3RSM[=7\0'I`_.C\+\_W-YU%C2^W:@W3+,-
M:77'ZDBZ:=2E1E,S);.IR%I'M66GW6`:+^"L)NL](>G#)RUGFU<27F3PL?]"
M!O$((&F"H'=&_MMC/$E3KE$VUQ9VL8W]SYE9AJ8VK%93DN%G25<476H8IB'5
MM;JEVEJCW3*T8QLX>8E]RZ/"C<,0L,K'Q/LP;Z4\%V"9.YX+4-]_+D`_]+F`
M$W:]P78,>\MM/ONZ86S]M\6-$JFP9_NCHF1_U`+"('H@;_#`G!>H%"D^:8Q)
MTU=^H*>-2PSL-X'PCX2,V8*#H,GBG%KNN#FO&IL/ZMJQ6;(MZR!'`,^)X?D3
M,M<N8^]3Z^*ANB,!6.JMSLN#DMR,09J_S(<H5?7`<Z/YLO;T8@H!N2\=\"V`
M2=9V=%';<J^M)IKE*FF[`Z^J:!WZNJ)+M\)%88_<[R6LZ:2+EG5U!3)TT:Z7
MXK#5N4AZEGCYGL0""^J]XDPF3C'.[FFH@HMSH_G2+7`W<+UPE"Q(S[:KE"7<
M4$1C^TI<)0LWE/I1CS`M')-97`O8<MY[;O(\@D>W;!M=*PYP$92M&CZ^N/`A
M^^4]6_X-V]])T*?)%J1#K!IHK4[';ANRY)C0BMYIVE+=;+4EQVHX<E.1954V
MG@QH_$G/+1R$C-`/GS1H1%-RX+R;KR(N?Q`<>3)P^`F6="V"?W^?+3XUW)#V
M]P&)I"T@8NM:NR%KEM11G;:D6ZV6U*@W',E1=55O*HIE-EI/VI.R!`Y%TTV<
M'<H`>1=#12R^D8D[90LO\#Y?(6N17G0@KJVZX<"+)LB!84NZHVJ2TY';4LNP
M'!`(I:,;[2?E2;5S;-/0UU7%>OK]L?7ADRJ;JE'@?04#:[C$%;\N"<:GYU-3
M5_*I6*NYS#-0Y/,A>:GK._QR@@8>_B)AV'WS[TC$K4GRJ[TH^PYCO))W0[6+
MXOTNKHJ`L+UFA8UF?)_9%S\,.WX`>N,UV?;._I2Y:Y?MD'&\0<YY.S/?S3KK
MNM\/A%S;UDQ#MS7):*E-20>C)X'1=.#'>AN^UW1#;X)-6`F<I(#++B!W&/:+
M$'_&S4P/_,#587#IF$U'M9JFU*PK-MK*-N!B-J2.T0$+:NJMCJ6NPT71-44N
M`I,C>K6E^.)[SV=B*.25AL*0Y966(L_`<D-Q/VQ1W$KF#?:R8V`'#LV5HV?,
MV<(EM&^N](=6X9;5T"S#DLPVR*O>4>I279>;4J-MZ4W;Z:A&`T756*/"RN8J
MO%PA'_$89'*^`=XXK5*N%%RM;M0ML\#J'.'_S]ZU]39N+.GW!<Y_(+()=@*(
M7G:SFY<$)P`I2K,&YF+,3'(V3P$MT6,B%*E#21Y[?_U6=9,228D2=3,ICX,@
ML21>NJJKJ^O6]6U9F*C]0>W+HI]VMS&S7NM0`N^J79M%&LJDP@1C35;@!?+_
MU_%-&F`HS\.*4;AA\(@5IP'H:2$=\N!9NWP@M2)-+,LN<>$P\G:QZ#H&N9DG
M*;;D;)<3K%;D36;N8D6!C,JJO@^G4[#A@2O_`]9\!'_F9YA.0.Z&TD[7<!S6
M!Q/$<8!:RV*JH]N.ZGEVW[8=N^\ZUK;U;5?VI?KQ-S1A@UG7+%A2:\':MKEY
MSVI"564SD\=:XZ\KM=^N1J]5>+IFEM7=AJ&7:=NPK75C?ZXU1E2;ZF4BM]"P
MIK+@MR^8B+G!M,QY"'09&6C<T<%],*C*!L10+=,T5$WS;&O8[QM]A@6+M;8R
M,TU255'%86^B27@3:3+!8Y1AO(`)_[@\B^T&=^!G%![R/HQ!N\V?KK/T*^B#
M\E,&L`KF3^^#^7TROA:!_),5M!XN]*16SZE4T_@&CCT+4\JSD>L4H4AFXJ@&
M^CA#K*\`F3R[`M%<1CUJ:RJQ'/1?R5"U'<-6#4\;6`POH>Y6_]7@IEYB96.*
MFCD`O\>PRT;A_P7CMWX8XWT?8R](PP=QM'3FI"$>URS&%+OA\=>J(]UNY"L<
M3G>=UY@5J,=?^\FL;=-3UVM-3U#U-:YCF8`=)@B('*S=^=--Y,>X-G$U3F5+
MBU8-D%JEQ!C9$4*K):G:K.+\:J.I"JZ=9A7VK+*YM44WY"JV_3VXUGS4#8-5
M=I35F'?Y0=F1-_"CEV=_VG6'ZJ>-6^8.;VB=F.:1GM4QY%$ECHD;JO.Q?WTC
MCVWF?N8-:((TP&.?>)$KSW+B^L!0*4A4KCM;WP[J65J)-[3%GFU&8C?-NWJ;
MA.N59-L!AEFC6\26NXQH?DR]<"8;@HF61JVN8?O$W-E*:B6[`%(UP\<%8+,,
M'M&;!$OP'A\#CSA?8+ZAX-1S1B=EVVPG(<UM^1/&?0ZWXO<)[#8@IDQ]'@E<
MNDA92-!='K!O<374!D!42FB)[AUDE&F673T^W@T>1_=^_#7XY,^#C[$(#,5C
M_-]@=<:W98.[-CVODHHAM@]1F^VTC&7M+O-:@IFYIO]*PZ[$<(,(XYYO8?I3
M/P(..&/L)03*3SABG2"U-GIM6XQ7\C6-R"FSH-@'OUMN9&T"@QEE)W(;"=7X
MY@QD'SN(SX`[GX/T(1P%L\])="[/HZFY4Y]-II9A5^*;=30T\$3214'Y80#Q
MJ0,.2;W^-KF^%LIK2E0EA(`=6M!ZACW.2Q:W\[M%E#LS+2OO^F!).?:VC81J
M:A:;%(SF(G[4%TT^6[;GZXL)UJK'UH>^36%5NWV>*X(P'`R)QS35U/I,94-]
MJ+JF:ZA:7W.I236+Z'U9+UFOM4S=V**VJH14%-?&#5J&!JMKHF5QKK7`]?+&
MO`])%<VV[&"[SK;K92=RT8@<S)QH@9662]2(5I=!K7#HNE6),!U!8TV:ZUE,
M]J8;7GVLC=/-Z:YMIKH73%,8E9\5RQ575KNKH=9X(YHAJBJ+ODDM#14//)OF
M/#U=3!.TKOZV[&:LH@"VT;$6]$8U<2.[K(W=I]]GN.,O+3UG>:AH4W*O97U8
M:]W8X)SR:I3\"#K7#!Y$(A!1'ZSC^GC7U:1)K<B86M7^:4K1%E9TJ-B\5@<2
M8ECUI-=7F]?(SW5^^J[+ZX36JDK5P`!6DX72D-#F*8O&$??G*TEO5B]3STQ*
M&F<DCJ"^`UFA;E0*;$ED[#$39V?2%H5YKF-I1RC.6C.:$IO6*\[=!]%.5Z_1
MNN#5FAW4:"1V!Y'<-!>>A6AR:5W6);X+_5ML(=E^S7!]P$*SK08QJ:9DUB^\
M_*Q(EVKK:[E"-8/8:^&J[;14RZG]-'`100V%$22Q`]Y;_:G':FQN\^B;4.BD
M*>9AA)I^6EV2U0<YW_QT7-%9X/]G"RZ98T/2.2S!63@2G4I/PB^^[O\--&(;
MAJDZC@LZQW!TU:4&56VO[Q'=X8Y+M$J3T?70SVY^G987E3[,JX!)-9Z2.Z"D
M=>^YUFQCG%AE<Z$)/?7*!0]K(\))E\[4T=K(H3Q25Z=<-M,B:8]&BWGA['Z5
M4V=J4FLQ5Q]2TU1M8@Y4M,M52Q^8L%D/^\P8.)8-1GI[36H=9;:83/ST:0G-
MLG27*M!?&_O'_P-Q.I>PN[X,NTL`LZ"`ZM4`SNL?_R$@5L+9?(D8<Y=$D6CE
MK)3[_/VRUJ;C93?)-:PCF^2:^S?)-3K0J?:B&\PL&Q_MPJA>AVS2,Z"88YLB
M19V'J.:\1YC]VD^KN5BM<D%"2ZY@-CLO(L>V7GNC]W3KX!Z+/W_/[097*BBS
M!E^\L!"]Q_1G[1MU\8IEN3/-OA\Q8;#_6!?1S[&[RJ68G'[Q`O.&]4S=:&T3
M*J/@MM=_LBI=F8\C/*I5>_S'K#W^!L;O*R-G?>$NP7A9BKZQ8[+%67_YG@G1
M>,]@';`@+FG)Z[`"Q\D"A.BYUOSA;]QOT6_I"KI76+$0B:PY?O59A.,PUR9S
M;Y]S<,7K%1;#F4*5E#)N<L-4F<>XRC374UW7,U7=<DUWP$VBV9>'04_/`?*[
MFJ0"1BSXXTN`U!7:+09#__!G,$>ACPBFOW_V,NCP]__[`;%'_5D6Z)SM&=<\
M%U=I2\C)!\1?U[%L-@R\-@"[![=.1FO3F*]-CXOY&F3_F*_>'C#:ZZO;"K(W
M6$+;#1`E!=65@5WM[V(=8Y:LP*&PK=L6G*TO]VF0H[[!TY:X;RWC;NW)Z+U8
MM1FZ;*7M&Z&7[6#K9@?AXAE[:JD]R51L1S6\$.2\4]/<!?"\;LG:GDNY%?R\
MKO/P)+*[$?@1;/^7LC8WT@<>S8NF[[GF[R)G[;`HZ?K2/V^FH]ZQ;1([Q8[=
MHA'VFH?:4?`<QGN&SAO=>_E(0=RV>L3^7G"1=+.G:P>GHIX/1.\8Z;5(C]).
M8DTV-5G:T%("/T.1`!K/KJB.S;#"$C;U2UO"1Y>K:&:/Z!<'('LLV4:/DK8W
MI^<2:ZU'C#-O3=^#!2:38LJ;"%3<S\I=FDR49'F8]^*4'>F9],PYYNX136F/
MLXNSTHZN'"+ZP85F6^N&NJ+AWI">8;57&G59)AHZDB55=H&JZWNTTWA//W>]
M:/>H?F/Q@V?Z0E07Z6G:>6AL5.,UKZBF>X$9^\\?B%&?Q"]<4PCSU]WPF@D6
M::(/>"3Q-1%\KD2P\IK_?<W_ON9_V^/[:_ZW([+[FO]]@?2]YG^_\^CCQ>5_
M"68)F75I'NNAU/9,V^[9EQ=2/91>8O0(:3N4>NXY92;MF8=[YZ]9X`O,`E/6
MLZTS-P;I'M4Z-7N,?W=I8`KVB_6=Y($I9SW+Z&3+@<LRQ;+LR:5G@'G/N+R*
MM6.)-EG/H!=GE!Z?,6.T[8S9<Y&*55RO=7L')X4O3HW1GG'N/F[=(UIG/6ZV
M;;>T4;-DMVVB/I=4TQX]=Y'#CCX3MZDBVOW_\P=G.HT"-<2PG83K5./@6Q3&
MP0_*?XO7X>WEKA0G:S%1:%M1A`/.8)A:QI.KQ8S1+2W#3JD=>8&P89(&,*7]
M19H&\>CI2^K'LZB"L-`N)GT]@!0WS16=30@IT+T-_[<,&+T)/\4-0&2"`N+B
M^S!.4I"Z'&L5@2G;!!EOB)A<B[^CD@RJJE/,JEF0-TD4PHR?O#-,W_$TTC<T
M5==M6(F&`4PT[:'J&,0=#*CMF'WVW$VLB54NFQ%IX"(SE"!;Y$(SKK+$!S6.
MWG-PQFIL&X>4][I6IFF(NC@2_;>_^6F`V5AL>;V\4C:+N4M%N8^:+.;+GZ[6
MS<2R_M\B&@4!6L>LR*&Q/[4."%8+,J$:5%\MR^TD5#!#85V.PVB!T"6?@]$B
M%<W.)7!B,)9+=S)=S#,LSH&?QC`?"$8I4`B<"<)Y',J5OVP-T1,>;0+?LR*/
MKC\,UYG$'7-(/4TU^Y2KS!W"ON`./56SN.XRQW(<;_@7T;0RX/L,ASG[X3?*
MF,XL4@`9/07E]3OFOX2$!F/G`?3=UZ"(*E[8@X[@'-%T^FAK)N,F?**V83[:
MS"2&_A>PTZ#:H\UM9O,B5^GZ?L`TG1OP(J+WT:A@H,ITSU/[YF!(^$`S=$.#
MUVJ\M-U.%VF`N(57A&S>99L17T6JO`63"S%N!<J%#PKA\Q3D=_PQ_@-T`EI@
M>/_!4!1K+#-LPWXD&C--RP">:2;P#*XPF&[#1UWC%'\ES*:[)-.@G%"J4]6%
MA0P6"VX(\!;5'E)XO&,[0\M$R2R#0$HN:E<:XT6LRV9<Z#[O;,HT9IV$=119
M1S:Q3K]0UL$2Y;:U9)7&F:WM8A4!_:<YMJGV/8^HC`S!XJ`:50UF#0:NJU$.
MRU1(F;&)592^#%XQPOEI>$6KP#)+7I'C>55`Y_4G82P4WI^!G_X>CX.T\-VI
M>$4H,4#G$]A/S35VV`XAAJ=[*K=APV2PY%27<%O5B.O"SN$-8:^0HD,1L8KH
M&U&&M]+1_DX(:HB?>2?4<2=<U^&P$VK\$G?"C&7/O!/J4M`V[83:Y:BHYKP[
MX4[(D'7:QIWP:-8A!%V.0#?T1PC#]_1[O$`D,A];-,Z?P"">A!)<,PC`$,:R
M.1#JT_)2JON3*'@A:/8F;FFZ6=#P!U/>!=D[FRDA9(UOW![-"S(EMO#J=*;$
M&L+[2M*.Y]7SF1*25\>;$IG!#J:$9A]J2N1W#2;3*'D*P$=/'\)1L!D?\4,B
MHH&PSR(4XDQ@'A9_[R>S^8=D_F<`S!DE7V,,]TMX1-BOLZ_PNJ/DS:+(0VH2
M>[V9M#5T7&U@@4VA]U5&'5NU^A91.3<UPL'&``&2!AC_X;<;ZSVAWHIOS\N!
M#="<M[OA*&^K<)3B/W](T/%/:`/-3K-A%)F\?>$VY_FZ+4*NUC`Y3\V$$T&@
MRI#X2JG,!*#N%[`R,T#0M_"(^1(-M&*/BA\]4#E#/TS_.`8GM7YNUFWMYC-3
MD\WZ:QJD?^61/6)<:>8)`%1/S<EV)KAK:VMC+)9P0IY_QDXT(<5%+1_<_JX!
M>^T-^?,$+-U`7`4(/H?J7F7FCJ'>9ARIYSHXZQIXZ=8C1O"!*3LR)MST;,L`
M,\09:I[,F-A\0%3-&^(_`]=D3"8#>&V>F%8!W]=)>W;:N0EDG8)VBK37)XR(
M9ED=(QZ$W#K-O.M(>WU]@*[979AXG9LGF6F&U)I;9IH8VG[D>K#P'WQ,C+WW
MYY@8>\*-[1B2=8,SD&YB$7O=I7`\ZAH.>!.&W@<J*;%5>ZB[ZF"HTV'?,JAN
M.W(MR^BDI6J&6HYW;!QO90YQ;T!MF`;WH!#A8DG^[S$X8!&:PV_],$9F?(Q7
M#YPY:8@9:`\>FVO$#\'\XQVX,2?CQTH&UHL-FC.GOO+'+D__R1E1K+]8WC"X
MNPL0/3O`N1!-)IQXC.Y>^V)$9)!;U?2\-&#WJ*LN^3BX$SCS[S;AS$OV5//P
M1Q#.0#D^VK;)[%*:7.5K7!@0U_$,VU4-SV.@,LRA:CG]@6I2VQNX[G!`76$S
MT))E5I875L&4/XC:,L/R4B&0N]O,S;])DP<0J23VHT*IW36ZH7[DC$:87\^5
MU#0*YL&J8`MK?^)YDCX=P5)N&+#G@#(V,3QD,0P/6?`SV<%@DU&=6ZZKZH:C
MJ<S2+-75'4.U".E38*[![.&ZZ5MBL%WA[YF84Z?4-RUOK+8^FI<&D3%P:N$G
M-*^VZS:K3]B0\;Y*!K!.F<M-%<Q=KO8=HEO<9<2AII35VH(TL[R3[R1R=\@[
MKS[#0)P7S$9I.#TRN%8*:Q\2732D-/TV\$?WB'N4)M^P*&J!<3,%M+GR*7A(
MH@?\3M*BY,0HMZ"Z9DJ8T=13_+FX04'][\=/_S53$D&>^"6)`X&C#1=($"Y\
M8BJV_C?AS^)[)X(G@8@&"KH."C*IIRA"/01C1._"B[Z"`H#+\F?=I.$DOW08
MP)C]2!G"X&?B.V4:+6:*=L5_4A))C2)E&9[W[MK]6+B(7&D_]>2?OC+QTZ]A
MC._0KDRX>9[`[Y3#!?"8-V$V7F6P2),Q0EREV0@J8ZU[5_$%)'^!0O$-5\H7
MN!'X.95;178EW),&BH@!*8LI2(S_X(>1?RLGXMM]").'"&?*W2(>"9&"1RN+
M&0;$$'021[.:7'S.U?8418VD[A;Q?@(:`CSC+T$Z.<:J*\?4BZFO=3GOZ_K0
MYHY*.$.M.;1`86(MU[#/=`^7NNGE6O,W9._G`,8U5AS0:&.<+?C[4R#@Y<:Y
MD#L@9Q)L;HK:<AS,!+[<".8S@2EYPBF:IZ'@M:@<5(('45L+?`<I\!?1_$H\
M='E-&(OJ+R4*)Z$L_(*+82+'8Q$;!;D-832W,`94UST)#9T5OO;@MU7Y+KYM
M*OUJ\;H0QP<B#_=,$IC>!(TPF'(L*;N"U9#BYYZ0@<,HG]_#`L9_XR=ECNL-
M_\`)5MXE?HR"ERSF\)08L=5PB12OC9/Z2_'])4ENHG;@&1%P"$<5*S\2\XHK
MDS"*4.CQ>:-E.;""^UA4?@'P"P87@1$Q5WZDVI6VO!<>.P&]/O?%"KX3^@+!
MK+!^-!@MY&(4_<PD*S,MA_>E@43QQF6</P,7.9@UD\5$N0L?X;?1/:QD?)R,
MZ2FB4EEJ`*))#:-IXKT!JN*[9)&6WGT7SD8@)/]>^"GJOZDPC&927^PUK;!A
M)I6Y_0;&NB"J;J::DOPYB$.@X%V0$?E)$/DM1&%<:L>IG_H3,"M@\XB3.3XA
M>!P%\`-##N2<R':3"MF!%)Q2'S0!E/LKW$UYL[O!C,QN)OG-^A4OO5K.P=K=
MB"L)-_!?!8]IPYMP_07^'7S\-6?\6#(>IQLYNGF<()5%0H7PPL5/L._*"9GX
MCT+"-K,=]Y#P+D2!N`6I4V;W?A3!KHVJ2)C18^7V"9Y8U$$:,/$7I&?'_E!2
M\QM*G-_+D8'Y#MH.Q#`?FAB9MPB^)(7"_C-M$SMRKXUW#6M#[I7R2D'T7@27
MM]$L1CK++DF#W&8/9K*UQ.'LD:X'?+9V^7:>P0E8VD3UW#X'8[&OJRY8S:IF
MF$[?I$.'4VN'Z\'UBN^QB[!*T'R)[+OI[(?[5/AT]+F+JE=6/29$S+Y.+$^E
M-K>Q'-Q1W;YNJI9KFUY_H`\]=/>?^10&79UT0)T/D@A;"MC)4S`Q`@7^A*4=
MH):=HPS&4C?#:E_!WH+I&L/=JSYT>^+@%D<OT'XK2+7+0R+E4WA-\&6;<*,6
M7K8QUJMA'8?U:EG[8[T:'8`>W<W=,W>@J)/L)H>U^_[L_K!CVO`+@MAO[HRX
M_>0HWM=TIO''`WLN&:2G:YT\OE^5CZY(@T@MRD-=X^RT']BCLX5L+SQ;;!J"
MQ7_Z5?EC\.G+==]YISKOKM]^^$7)A_Z&R':<<.O&@VM=D[1CCUI;/=VZ"(GK
MKD:2Q2Q@C4M?\VMV>&\ED8>*(OV^1)'VF'7FYC0O2_G]*TG_1L=PY$_#.7AK
M_C(P?ZC$Z=^7Q.GFF1MJ-`(A>*P1J`I3S]V?I"JWF7TMK/G_%*Z<AH/->MUN
M8/^^DG+6%^X2C\O?E/2MND%4Y5:\PLZOYP/-9A.!K<Z,R/G25K(."VN<+,#]
M?JZE?/@;]UO+:ZU\F@8QC$N,81!-^ZEAU**HC/+;V2H"$@5W.2K/=D0"<7_U
MIGI'#/,##V@B8SN-+!`_BA+1;&/BIW\'\RQF-0YGHMA`AJI\67D@8N*1/_H;
M#&RX7]Z0IV_2(/*SR_&I(@0(5H],AF"D:RQRE;>!B-3#)?`$41F\4HQ^G@BY
MVENN7M[$TP,F'H./#[L\('A6&DS38"8RECA7V8?5K?@E%@-/Q(QF"<U988I%
MJ!(F;([)I3S;.0I2D6NZ"V,_'H6PY<TQKS:?92F[0*1'9B*M(QZ0)HNO]_C1
MD+FR/&>RB`OB5T>&',4MC-X/QYB/$0-:IM)`T',]H?_*K_A*:>19Q3<_VE<:
MBK'\_/.KT"U]CKV$SE&^U?H^RC<?<[=C7.P@&>_])S'[J`Z6V384#JD13J@/
MZO>9QW*P'#]78OF/#3::<Z42M*V9!.2F'X%J%<M0UIQDDI\E@+,A`Y/M7Q'=
M"Y8V5C7$6!>1K^AEL8\?IN4U[XO"/EG?D,IL-3PC"J6.#[$1$VPCDV#<JZ0N
M7A,7AR<NV/Z)"Z)U('.Q#F'4+#;3)@#.RI4]$"?F)EN0J[??Y-[<;2I[4,(8
M'+E&LW!C.Z`R77*/MX?.LKK6F?(I&`7A@UC-AP;-3I$Q:`'#A/5H-X'1NQIN
M758[/_L4']TZV.S9Y#7+<]3LB[,LF;5R<0+`>MJYX4U>UEJ7LUVP0B]NRM\0
MK4?9P8O^#+CPE[/6\R:F6!J)8"=S__'RYM_J6=K!3?*?8?J[,MEODV3\+8PB
M4<,KB^7#Y;&SRUOWG/=TX\Q`?"\M&?*:UKP4S2S3FJMXE`@E';9&H]>\Y@M<
MRJ]YS1<2X^Q*8O/+6M3:SV-'Z3)V!,_RI],T><S25_)H:GY8(_5'\P6JK4GU
MOOV3#"ND@6,.2ISSQ'R_F#$3G6<S8_I$AS.VGENA@SXECF>ICF<X*K.M@>IP
MPU`9_W_VKK:Y3259_Y6M\YT3YHV9.94]58#$2>HZ<<I.G;O?4D3",7MER0M2
M[.ROOS.@%T"`1Q*@0:)JZVQL8ZSNIZ>GIZ>?;I.:%B`>M,=GI<Q7:4<%D?6T
MD^T?W`P*N(T2^OG#FE83W(MC2Y"!73:8L%,3[`*#,6*NZ=&Q,?*`(S"`8\D=
M,@UB$^XA;+OB'6]P[8$:"*<KY!BUWTEN[RKHH;XK;1Y3>)3"#U!%L45$0OYT
M@KGXQ_++S)]_#I9I=X]PLOZN["/9O`++R'^F!5T**#0<9&&A02(TB$S'<`F"
M8V1[G(Q&;V@PUQE"3;8"WTV.MU_K\[06&4WW-B-I(YL*P1GE5K[K3T&2(O#/
M8OL+TR9Q\ZG]M(B6X7]/;2K;CLC5R\4DN-`,I%*JEE%NK(N;E7:]JG+(@!&H
M"<K-B@RJ-R&+:`%R<]WJ:'%D44Y>R"W9I5H'D!L6F5>);(F_>QS&HTV;C2_^
M+QFBCY+.*).9+V*YD?^KF2YDDKN.I,6;P,3[8QJQ;4('NG(:'!7RF\A@]M@U
MF(>814W/MBTY'"[M9(<-\>-L*]0#!"B7//-[7Q=.\,4/-1,<;P0G!B#[@K_]
M^?-RR\;\B_G]4AR?=KI;C^C:**XQB>OC%44%5'BV7$MC.<^!DLP*4!'S[:5P
M^R`;?4>:603:683YQE*H$.!L3H!#1$HZ$2H)#G<^P#(`[Y4/.$WNK0M@O7$!
M&X$;\`"5!^P>>X#3[`'M[*%W#H!;&._W)E$2'.T<`#5@SQS`27)O'```XJ_U
MQ`&L!6[``50>V_OL`$ZRAXT#$'\(G>(`DF9/G]*.;NE\UML'9]-1T<ZTF$LF
MSFR[U^6[9IVBBHK65B7I0:7.5GMS+_,G84K,S##N4^7.-7'.CBF*LTVUFS*:
M5%/41'A_VR#0,[&<[(MM+OX#QEA8C<,-SW$\9HIOPLV@2S,Q')YL&X=\\L*$
MH=*IXMM9$E^#I^=%Y$>_/CX]^V'T=,(8Z,U`0B!^C,%;*63NC+CM@+$Q,JDC
M6SESPQDAL5<X'J6`$R)T\4;*GA0SR(?+6C:+JJ7A]3OU8&116-\\F$,`/6PZ
MPIF88@5!<R2TPSQC!,;6V.(.-5DR`8+4-`]&A3;7RK/F-[^2M$C[$BT>PI-M
M8G](94EVQ0'8=ID)#/%?2TX$889C"\_)+0M@!-G('M=T3/[TK\^__8D@Q85$
M:4:*?HA7XQ4AYHRK2==81K`5`,LR@@F`@'+.H:F>$M19SIHK7X`HPDQ=S$:'
M=+0B:F4BGUB<GG$B22OV6R9L8K\46_#`V3,":TWEK!Q1)CR1A?..*"=%7P2$
MI0*F.PDFE*A*V$G@4")Y21=5**0C#!N82LD=$3-PS[8,B`#&4(0.R*3IG)!*
MUV3M#<A0CAQR#6DWLS(^SLM_)^E)NQDEW<BP[`/TI#01.PFPJD=LH>P)Y52I
M,PK<C5&\?;#G\Y4_$Z:7[`[JJD&6'`$/$!#`?\M-JMB?6,@0L!@<CPPX)E#>
M:G&#,<\VT`@3!V$'CQ']5CZ9V=J<3:H_<^."65(PV)A@L%0PPA0%VYX]UH5`
MVZQ%.%LM#TG-<)@`EMIRO5R>Y=J0NI;A<B"-=S0VV-AR#(]X)J(6'GD4RE1L
MA>D64S$L<X(JEV+/VT5)PX)D"*O,VR3OLI?+*/R^2LH'OR[V)_#MYO,=`'>E
M5DJ\/L-H[`@%&++D3JI%')JX8QLVQ!"[`%#+&7W+N_R-%E!AC-3I(I:7>67J
ME#:U35T:CNE@.()<>#UFNP;F0'@]V^*&-3+'#,M'H)/<82C9C;5?NZ4N7UX_
MA7FCGU>RX_SMP_K95/FWF;D-Y[0?7&(_XB_@_+">`R6J=R9RF/;DK*Y$T21X
MM2M)9#AZ5;2G`<4UH3*L]^@U4:*;9O/^E?HH3?0KVD3%`,Z]3#^`Y)1,?\5*
MVEM"39G(\9X!E'D&2$VJXAG*Y5$;\Y@$YXM(O'B>"RW]R;JJ*!-H[@K##Q_U
M>(C.QDP.-&3((",HUQ5"PHJ(+;[D8_'[XGR%W6_E)^GTA%DXAK0C>P,IP4.4
MHKBTJG,IPIRH6@*P3E\M(S^B#J*$&M982(H].:L2FZ[AC"EVF>U!XD@AJP]6
MEJ6,?#F.1R<%6\"R.@6((80'U#'?/X;/S_+.:S[](#S$3/QS_6@#\NU?03B.
M9=O8E9>:MA"/,6S8B-O&:,1=SFWN.C:K$P\64*S^^`TF_UK`KW+X,``RFW)0
MJJ_$B+58BI6CM.5<HYR(-1+4I<3<[4RTM8XD3RQX$&X[?4[\>A!_"N>+*#/Z
M3UA*PXFU%LRCNF0?F!C4W<&UJI,W`^UX$XL>F9T]1)6*(7;EKL=XW@B5Q=%G
M2'8+D5/EHC4*%TMMS<0^,;_?QF*LO*\`9L%7'V$G\LD[>42)X_`AG!0B2KD8
M[5OWXQ?Y*TG@F;SGRR)>1L$R3--)&8:6#%K%A]BH_MS65*TZ-6-J6SFM7KBT
M88J5WLP@F(!3:S/J7&!S4>'QOKQZ5R06Q4#9G9>&B)O-</SZ+.RI)4$5<6;5
MH1,KWJ/E/G4AN`]F,B+^2RR!R)])'M!43F\5RR-QQCI(6I$"%)$^XP5$U:0I
MQL:QV%QD:Z18_,)]$/T,)T%\OY@UD>8Z81U7D_9Y@9]8+4%>TF0J\VJR3#96
M-YG*>UY?51E)T'S<5?;!R_RR<-=KB-<N_;P(5D*(F+5W[5/V\5L@(1XBIQ+K
ML&['@03DDT;*G,.ZW5YY+^\LXZAVV*WT8^)O*X<Z)PBO0;"IQ?FE)D(Z`(C6
M==36&?+<ZJ_,:R'8TNEQ/TV[O4"7[Q<O;]&)CA`:61[EACOV3`./Q#YA"P=J
M8!''0BY"<A'$U,6M%!>*4DL_>Y9G(,,=62P@N\2DV\EY=_F:LS&Q\*Z2J>R#
M9^2JB]8;2'#%Y\WZ*1YOJGDKIHGA3I>Z*"N_[FSQIZ:R$$$LU/M@(EDD81"/
M7R>SU328II_FZ7FU3#[%[4/QMCIEX1RI_V\BX@+<>N4`4O0F[9P2FWI04H=<
M2.0<=,M@DCQC,H(<;#/;'GG[%>6[JA[93V.W9AN1NZW;"J$8P#%YY28D"+70
M82914^6E&P0'WF6T+WEC75>@E+PZ70JM+NO3%41OKA<)DI)7!KR`0([/+SHB
MM!&8L12V,JPQ$,&'XJS+A8'0E8SI)+6.@3Q5?__BUAY!Q[*%D[20*W0%Y3'(
M0XXQ]A#T7&9!Q.WJXO=.;Q"J]LC=%IE+F6U"^..UJ-[B#HM-"GDC$0-@!XIX
MT<;B,,D\@Q&;BR\X'2/T!L<'9^O##Y=2346[\T[V%+]^U<=M5W$[G7G5@>+L
MD4E-1[R,F5)QI@B>;$P<0[R*N^*(/@9O*HXK*NX@V=NH$&FG#UQM>(FL`\AQ
MS:>J6I.XID>8>5SNJFF(FVP"5W/9C2BT]$"X68&KT["%0J$S`=QH`[BZ"S#(
M`$8Z(-RPQ)4M[R"PP'$(MYD(:(6/CVNXVR??^9Y>G7H0B1(`<;AV76C8'`CD
M$74,QW--`P`,739F+G)IM<P)B9*9P%(L5]54N)HVM!8$1$VVIAQ5*^!54O$Q
M`Q`>T(%58REKV*Z((O.`_;;)\V\K<%8RTPU@,>M\A_U64*VY04+@,%F;*&)K
M"=)*CKIX5FBA91I^%SA6)R(849:OBV"A40Y^39!HD`VY_(1XH<W63UUHI[KQ
MD]E0XZ<DP5`@#Q7H6>/7R:,D]=[)AGW'-"E0U%0),5&E10$N^OR4P`[@[WR3
M0#E*OE;([;@Q1BI0([<;YN\`'LAN3ZB)=\%F)OU4'%#NDG*!:3:/F;+U&E!`
MV:T7%]Z18,<V^,BFPG&:U&#`YH;'.+;'MD,@]0J=%K=\RTP<<X`@7;/5E2Q!
MZ2X6*+'5"X9P*EV]C5ZD!<44=.%"RR*FXQG09L#`G@4-1B$W7->FG`/78@A^
MP]NFJPTU'VV9EE]B!<>2;T$%+=\"^0J_\]/R&W6"1]B^!KS\)E>_"B__^-7?
M$3%?<5]0M0I58OZ)+7A;)>8WZAM*B?FJOJ$_Q'PUG2G5!];T\S,0*HPPT9R:
MKZ86Q<553<VG'"*U?&`;U'Q%[%5*I$%UE9"!BI3USLGYC:)9?4MC08CQ`<G/
MQLCY)?(=2<ZO$0\67%^'Y/Q&\:NL]F'XT#:<#7+S&UV+=33?P@7$)9#S&S6/
MZJH"*VF/?='<?#5-*H;9-9EV4KA6Z"T[O]'PJ9I3AY3V3RW(^<TNQNHL_YX-
M70`[OU%KJM8=48[&>L[.;]86:]CY@)\\.:$%=GZCWOR0L+=K=GZC.%>S\RW.
M"BAWSLYO5-+*(G\$6:%5^WG9^<VNXYKF2ZA0<:5*S]]=$MX^%(N(/\ZG<M1V
MN`QF0E/3E#HD=2G>^A+.#IB^WH(R*D_M"+'\FCY%Q%8(_\T:137A'\`RW]X=
MX5]-3C4Z5\TFAB`_<LBP)H3_1D_0U81_JAP\72??O]D8MCKF4L?AFNC^C6J_
M,E.&U?*YVM#]U;2B1/>O"82M0O.F3NC^C>Z"U71_)$N0+IWNW^AYJ;H&?)-&
MU$I7&K#]MS-YVF#[Y]?MYD(7(DI)=M:XGG3_G69:I_O7'`D@*+1LZZ(8_`W1
MF^3[U]V;(`KU$KU1OG]-O,MYX=KO+)(W2/>O"6L,!`M,V1[0_7>Z:I[N7Q,1
M='PEL<LPW,@,0S$!D?YJ<9[:\:J4(?$KYQ3SW`944IH^!HX]LK@CMO\1EC.)
M/4.$!6.#0CX:.XXWAH[Y!G4=;4C_)PE;S#]L=%RF]^-+*(1NB&4)]V-:@%ER
M<#5D\BLH5LX;FF(NP!XFK@'&PM2P(\[@CCDFAFL#Q(B<\`W?FH!*"HIZ4\KR
M%+NPT^_AW,_W4WB0_Y<$M.L]_39*7OB01&91$-R'\TF0"=-D1:P]6:[\8S-X
M![5(&"/FFAX=&R,/".UQ.#8<[)@&L8E8NMAVQ3O>F`0,BE,:V]+',5I?7POT
M3]TU]R+L*'T?H(GBFA=.(YAF\A5B!:3.(IRLORL3VHWKKRPN-RWH4D"AX2!+
M^$6Q%8M_F8[A$@3'R/8X&8W>4&!NH:N)UD;56#OM*VK6*4*PT'6H*[)_VQ+7
MCK8^2T.'/8F;;&!14P(C8K7S=.QH6>"ZQLDZ`-QH_XHZYR_.:L4&Y^=!N&&)
M*SMV`,:.1+A]SFEAVK,X(XG'W@H!N#/BM@-$"&!21T;VW'!&B!K0\2@%G!`3
MVV]$7*0XD.Y8TFD753*M-#>IZ851Z"_>;7.38R;$JW+3:PR"`:I8[Z^I;.4,
MZZ2S`#`I0%A-NJ:<>BL25G8W(5RF5CKK;M*NC5:W("06(NI"-IGN:P7.RNXF
M$![>W5-O86L"3I`DL#OK;M(NI)7=30!!+!]UM=7<I%T8JR]BBQM(U\U-WI;[
M^/8==3G2XUN;=->PXTW='-^P`Y4U[$"_`W!ZPXZUD,DG.UK(Y%7B94+M`HGU
M5^)KR0E>A@]A$/TCGCP&3\$_?WM<+I__>/?NY>7E]SB8_/YC\?.=^_%_?OM3
M`LPH1MQZ_V[W:[M7Q<&/;4"\_M;K]V@V#?\(7I]GX21<?@HD^_8?T_`IK>?Y
MYV_;'4S\[>EJ%MP^E)O*_G>#X+/_%-BO8?S;GXF&_XI6SXN__5BH*_3O_>_I
M'WO_KO0S[#[UN_S'?O\NIZ'WSTD.*R/DTH^6,L&7]F0PJ6$*B'??W3X8S*>9
MQ[B!3/GJ:>:A]^\R+W__;@US$YAO3@C7`+H_G_XMGA4+[L-B)FM:XYOP*11+
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M&L(\W/E>"I+#-<R%`CM<PUPLIL,US!"DG\W@>A*R]\[BKOG4,%S#7,$UC(9V
M-US#G/,:1C>#T.L:1@/M(,N2ZH$`(J";>J#0C8)ZH"'^AT!+ZB&)]>BH'J2F
M'M2B>H17'?BZ7?-U54!O\^:V'/3A&J\SPJZN!C`P=J\+=I,FL%,38>WSRC>+
M^0^!V=,H^+[\^NLY"Z>(E!>R=YQ063"UY],[@;DOZ1Q1,`V7VQSS=8.,+(%+
MCT&N@M<3BWB6+/CK1!=9DH1E8:R]XQZ%/^4KIW&.>Y5^[XO_2[[WZZ-8JU>-
M)$2D!W=\"DB^+*X91V`24P34%P#D[?Q*%V2?KN[TOS?3%N">7)5I>D^E,:R]
MN)KJR[V0CC@/]6T7!J7XFFD?,M5#F71ISXYIO%)`+2X!!9!PUK,41#ZKD+]Z
MO0M^+F8_A9,^)O4PY$$Z,KBKM;"+`W7H=76MO:YT-47`*;GJT+-QLY,3V6X?
MDND15VI:0Q^UR\=X8/!<*K(#A>=R01TX/*VG-(>[B('$<ZDDGM[862^N2GIG
M9\-M3<[P&(32\"C0/@5LO_C1=)=VW>7FXF443L3Y)J'@7"N.)I(X<K$[R<)A
M8)FO'`!N:7^L2;,17_U7>[5\7$1[J==-).+*,VS40E+_3B;Y\G_S4S@/GU9/
M@RGM71DADXB?84"(]LE>+6Z,3C6NP[)`4>A_GR63`K,W4[-TOPL</TY^-IAU
MA5F;!//!K/4WZ^U$]E6TF"YF,S\:3'JX:^W<B*_!G(")*4VO>3/%(EN/";&)
M>VELZ2U;$#W=+'Q%OOXA?[+U0I'^..M4Z.^1C#ZF4MM7>](^='6)GP+,]4\`
M#<OKW,M+!D*3]?CP(<)?KS#(+2J.JA18J!\-%,*$%?W'CC*=74MR\KL_2>[L
M52E<NAKQT""B88.GF-`AZ7>RO?NO0^R?FM*0]#NK<0U)OP[->DCZ]<.LAZ1?
MM4D/69K+/$9VO6D,69K#5]>0I1F6UY"E.7J%#5D:38UXR-(T9?!#I^PS#RS5
MRR+T:G:LCWJ&D:5=CBQ5ZW#=->A#L^/.9I9J9P!#R\S+0G)HF7D1.`XM,WL/
M9)^8LOK35+4%N"?$5$U9H1K#V@L>:%](F#KB?+U]BRX.RJ&CS*4B.W24N5Q0
MAXXR0ZA^/HOK2>#>.Y.[ZK/#T%&F,SL;#C,YPQM8.`,+YPH-?BAH:L;@AX(F
MW0U^*&@Z9T&3=A:A5T&3!NH!:;47`&3([IY8N`>(0F5:^EAK0`(9R4H@(6-B
M:S<Q(]KW2KQ??8^#_ZSDMO93UC#L=4TL/-`)GD`L3`4\UX^UAZ<X!1?QO.IE
MVG_#,@VD4,*Z?JP]C\^DQ]=K.Q3ND:EY4=:N%S6)ELHA:LHA+2L':JD<J*8<
MV)9RS"&0.LX_AG,!FG@Z&Q]MOM<2/F<WWBYE1@"F,40?$CR]2X!DD$0&@,FF
MW1&2P+0HAMJ[EP:@_+!8Q<&+'P7QIAH@R8#8<>BWRD,X*[@#N^224#69B`B2
MJR;]2W*\<"ZT?Q/^#`1F0BT_PN^SP([C8!D[OS[Y_UY$[LR/BS>=<FQQ\?$+
M!-""^K?@.0K`KY$_3=;F):(&N(4N$C5W%2\73T%T%\S2F_S'\/GR`!2ACHFA
M]D6J!R&8;'XWX42.Q+TDP*C8Y.2-FV5IO]%M2V<26&X?DLNQXDCC*`QBYTL4
M/`11U.K<GG/")7[(]#\4JL)E7RY<0V5WSY`:RK5/6>DZE6MK8T9##7;_:K`U
M,IZAL+KWA=7GL2:38%F#8)*DA;MX"+URQL1W=3<FQY_Y\TEP_Q@$RYO%Q"]<
M<=F32;0*IC>A_UUV=)0!Y'R:Y+-D6\BDZ>3N1\W;F>>'T=_^;!4XO[;__"!D
M]Z/)XZ^;X&<PRYO^]J&/\^?5,DZ>@!=N9V++8^*?/3>TQ*;<I*WF,DT+%`WM
MD+3I8&/'VIA.][^MRPSUDQFV+3,8;DK/=E,*V@97?,O,;104,+Y/YLH53&)Q
M]'[EG&*.94Z9(]J7JYP&'#=J?C_Y.)\&#UW<,AWRH3JEI+526WK()Y`H)\O[
M:S!YG(?B3^7:B<43.8\HF+I^_.C-%B_Q_O,=U'.)U6N>SQ5L:&Z#*QA<08MD
MO<$5Z.`*AI;,W90Y;MMK=X3D$+QW&+QW#^Y0YGB)J`))1;P&5.-UWG^2Y/WO
M_4O",LWP8X2AG"`EPVAYEP0M[2-EE31L)ZG]7=?"CP*M:"4EN@OC0M&*MXB"
M\,=\_#IYE&&K*^"*_$DG=)N.3&FH?KX0`'MQ3M:\^KE[U(;JYUX#.%0_]PBP
M@?>K-3Y#=7H/X1JJTWL"5]G0>@P(T3YFU&)H?=6HZUE:61C(@=?M#>/5P6+6
M0ZLM2/2?XJ2%R=3,K?ZTFBU#=SW#^4;L]+</Z:>Y>/-)9IX/YG.:^30S]KQW
M5G2U9M,CI(")*676!2SX]*0EL]`+7[$?Z["\CS4:P(G^A[Y**_D0?Y]<(CB8
MX:0<"V`T[.?:+_BC#L3WDV`NCC:+S*?9?,M;K*++LV8"$<:#-5^?-8<_+^IP
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MS?096]N+>.A'VQAOLL83SW7BCZUGLN]4?7#S[]8&A+(#C/A7_^M63E!V`*<O
M_]QLY01E>W#*7TBO<9%;5+)P.QOL<<'5F/,DXAA:(YJ1AP#^7@D>+`]F6+/)
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M>ED`F*QY*AS,#<%(L.:%:2!2OMTV/M_B5$[`JXIA?I;'HH@?QZGGP@^YQVU'
ME["$)%.H%?`8G%02,C'S$C(7ON.!EUE$EB8))\S)$F3,!0F8,R-\G%>7F_:/
M1.#!<%D9>8)M9B2=$^GD$183UXL=X=^A`%%6)?,V"/A0SI3%'F'%V?:F=$:?
M#/DB\QJEFO=OD'_,?"$MB=;(+12#(1S/O\=0'X3-YX(_^*$T#)!,!(]C;)4L
M!F3*`L+"5:J3J&^4BRY4?Z$YJ@/P@99;P9OPYL`#SPEFRN>))T+,Q#/$TCYS
M]IB=*5Q%$DL2YD=8E#W,$Y@D8W!$(\<'"R9,3#P@0VAB_4>/B9C@P@.2@J>3
M*2:,)D&A0[D)1-+H&;ZW*@`2W('<S'<)EYA=@!1[T>_O'GKT0Z?9(:$?!$CP
M_C>KV2Y2?YRF)<L%<H]\YV*&O=]A<S]!1+K_I7)+AGR';ALRU\,>^X4]2J-"
M'J`:W7XWL_DY>K-9+IQ[>2=$#:`C<N'*42KVH"&CR9\$L`&8`-M$,)2YL`CR
MXT1DW\H06#!CF+L"(`,./CBD,U3EAVDA$1?OLF,$,5^<5-W3.CWA$)1*?&JH
MS87GQ(3S`W/D-5IC&&V45;.,!0^/]N3YKIE-&AZ$V#9%5DTO;9=>QMO5B^[4
MRZB<7@>N(#:!L&I*';[4V*"5634('KXFN1BMZ$5JI;]8J]69##>TH.#77V0!
M_/L_4$L#!!0````(`-&(:D5X^A8%B10``&\O`0`5`!P`;&-U="TR,#$T,#DS
M,%]C86PN>&UL550)``/J-F%4ZC9A5'5X"P`!!"4.```$.0$``.T=:W/CMO%[
M9O(?5'>FT\Y4?MPE:<Z3:T:V[,:=.TLCZRXW_9*A24A"0Q$J0-I6?GT7?(BD
M1)"@"`J$SE^2,X7'[F*QN]A=+'[Z^67I]IX099AX[T\N3L]/>LBSB8.]^?N3
M3P_]P</UW=W)S__\]IN?_M3O]R:3WI!X'G)=M.Y]L9&+J.6CWM1Z(1Y9KGO7
MEFL'KN7#:+T/V/O]T6+H[SW^7Z<'G[Y<33[TWIQ>]'H+WU]=GIT]/S^?(F=N
MT3[Q7.RA4YLLSWK]?C+?YPBRR]X/IV\N3M]F?IF0P',N>S]F/EU3%,WL`$R7
MO3?G%]_U+R[ZYS].S\\OO__Q\LV[_V1;D]6:XOG"[_W5_ALT/O^^#SW>]B:G
MD],,DG_I/1"/0>OERO+6O8'K]B:\%^M-$$/T"3FG\:!NC&\/2.JQ]R<9%%\>
MJ7M*Z/P,IGE[EC0\^?:;7M3X\H7A7(?GMTGSB[,O'S\\V`NTM/K88[[EV;F.
M?+"BKA?OWKT["W^-6C-\R<)1/A`[I)($@#UA"_Y7/VG6YY_Z%V_Z;R].7YAS
M\D\^X4^4N&B"9KT0ADM_O4+O3QA>KEQT$G];4#1[?P(,XW/*?W?^[NTY[__G
M(;&#)?(`5>?&\[&_OO-FA"Y#J$]Z?-Q/D[L<^"Z>(1\OT2.%/BQD(C]FR3/>
M_JQTR+.F`$^@YV\//G`=GV,TN\4>+!.VW#%AF$]Q[5J,X1E&SI[P2PY^2$S&
M%D7[+D>-&?P%#&5;KGK<[D#.+5%S#.)QE,,W`M0IESL4+9#'\!-2!;%P9.4X
M7%ML<>N29W;G.9@BVV\._.Z0C:$>8F:[A`4475D,L]%L3$&V@[3@_#CPG(=@
MN;3H>F#;H'1\4(UCXF(;(S9PG)!G+5>!B%(+A$*B<$XA'H#".+,_P3\(73?&
MLGA4A6`/[/\%.)(I+2U4]0P*T1D'U%Z`MAU3;*/1+#-W8SQ*ACX(`GE!WQXV
MBA5*.F6\-V'/9N<&6Y';6LBYXO;OR+MA@`'_^];"]+/E!APZQI#/8'M_P-8C
M=@%,Q!I30#$X"@GUR;,"V">@VRFYY;L$%(\;.&BZ0+]@!A*`KTQ64ZWX`4,%
MC^\_LT+TN9QC/I^@)8E4.8%RIL=_(&?'&,K,"+3^;#&;>!@H_NEA"+SU\<N]
M(A;?<_+6=".<+^;XT471-E*L(K<&;T-\#6P?/X6;?H+X*=Z;3XERK.K-IG3W
MY<=N:PO*S*(0K2%Z]-M!13QR&\SWX!/[]]%*">2%@ZH$F@_+MR<<GR(#O94%
MD)Q&I3Q+'7@@=/A)Q`:A.<1N`*KS`V%L')X<E\1[6(`UU5S$U9Q/J3C@VF)W
MCK;$0IW9E*,YM5[:.JY63J#R?!XP["'&'M"\12M*;A:5XB2::()6A'(]J%2&
ME(RM5'"PQ1#4N8,`H"&R7>#M?;V=5:,J!#MTA;7#125#*U6?*V@?^K;=Q#6F
ME'TJQF_)EA[8=K#DB@%.JCO>2BY%[]&^OL0&$VI$5JV/I-GL:MS$]\1';$HV
M`8#-08X)'*!X[N$9`.#YNT[0*7KQKURPEO8D34O`=)E2R8=.46P#5)<I-[7@
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MS^P+1TP?.XU<\IL..3I!#^0Y//X1?>60*$Q8CP`XVX+@$&!)YJ&'H``P0+4<
M`&$"&J%Y!HKG#R\8S"SV&-XR"%A_;EFK,\Y89\CU6?(E9+7^^45\V>#/\>??
M8M\8`XN-+]-U0+G'.IG)M1Z1^_ZDHO&91K@GR$;XB4-SCWPYZ`N[:,*!!LC)
M!((K$1"TUPA])N-1"OJ"]IJ@%T=OTJ0#X)#1#$@MQJG6*%HPW<CKL86!>:ZM
M%?9Y+*P8(T%K+9#'B7/%@&;SW'3`5<'MN38ZH.119V[+P?^XO_/)<D/M[5];
ME*[!N@M3EP70R_75@E64`L03O$H1V&ZF`]8AFB%8?P=V?L0.E2JJK(=F##)R
M^YYXMBP:Q=UTX')[=SO:7)@9++DI(`"_J*4.B+=]U,`,4?8][,!_$>(\8U<D
MQJ6ZZL%I$VZY\P:S&?`&:$_V$#PR[&"+\HM9C!$[_`HBZ-\$>_YG:`XG"I$J
M:#:F#BID=@4/57,QM2"N@V@<FA(@6ME-,R[EPJTCEA\<[[@/&\03%D.:::(%
M1F)Y<D>RHI9Z(/;F4T27,M0M:JH5Y@P-JV#.-M4!<Y0=&<GT*C5<W%8;U'4L
MB)(..N`?T]BBJ30\BUIJ@G@%![B;%QZI0Z`M,LQ0+E%D>NK!B*P0]==CEZ=T
M>0Y7>2NN],.45@$J)5UTX#!!O@52STEB:AG_`=C,V!;*3(F..O!Y0+`K.0B/
M%0>;@H8:X4VD.0>G'.!<2RT0R]J&9=9@QKD]H'G0+6HG`\(_=SS;^?(U<8LS
MQJ^)\='ZV$?+I/^,DN6.?R:9C(A<(SU"`>2PAM(/Y^<GO6?$RP2%?\-?*XH)
M!5S>G[PYZ04,@".KR#W55>S*Q52*[#^.`=F&I[F4&C\>!S5DSNLITN^.`6F!
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MPUDF&)BB?W3[N78&=DJ+?7P1';[WD:\2U`EHX\+V6A)\&<S/PR7A@071)VPC
M]@#<)$SU%7:H%[#=O9'%O_PVQ,RG^#'@1(^=H]N)B.)V.D+&_P*IPOC606P$
MD/";?`%FBVAA2T+>U?VT8$-Y[4=*9L+<B&P++2FMRY6%:;)O\B'`.]B1,^R!
MK'1!JCDW+Y+INTV&U)/6F\CK6U`%T?W1`(#:E`-G5VA&<D4O/V(OE-B`'Z*(
M\5AY?A1!E19A$O#A(-!/X2:TZ1Y6L!JQQ+Q"'A+O=%%K3<GY(=/$H`@ASK?2
M`6F4AA`S@`#.?!LM*:+1/N6%5BM@+6JI)YD/%'Y@^P$%6*X7%IT+;R@4-M62
M3F:YO&S\$_("),Z;W&ZE)U7/=;E6@RU.+1=$\\!9@M8#.L+:/Z'R;2?96>LI
MJ<"PR7EIMU?*R*22"B3+C'U!0DF_VPAK,(1R8>PB*6IDFIUF0NZH=T':WBL[
MEE%1XBAJ9*)@H4F59Y\#TMW(6*4D"0N.!H)89<=W8DV6D5AL@R(>)<9]3EQD
MK04CLRPK$"UQ*`HR*SO.U9(+*VO,"W(MCX,(S?R$@FLRQT&:XJ.TX+*,+,JZ
M8RC"YX+UE$W9!J.BM%%9CU<O5NE%9T$D\Q;L/3SWHEP->ST%%F*6'6Y'SPG_
MBC>G\]\@4O<52]329%VC6P,J=!:G,?\0KD78:DQ`_H%@H:'HB"U=?H.0*6&&
M)K-UB7*?/(HLE[]>R@^6'+.1-T04/X56!!M0S'@1UU"+C.$[<?8D6H.)M*I;
M"3&?5;M;,M5(#V--E&NFFIATYZ>.#)4E21.=9>2-0-5$;"*RS#P!M\"%C;1E
MPX.U[E-$\G@@/R("QK:OI4KPDM='_R-$=Y/*!B<U_NJ#0+66=NE./<QHSP&K
MP39E:(BB_XO.1'6&T%FOL5Y:154O/9B`(.!U(Z)]G^4F(1;B'CHPN)G-8+>.
M9C<O]L+RYF@"6WKD%;.0`*5:0[RF&KXF\ATHS2Q4KIOWA4<TZ]%NE(-6/K`F
M>N3$^IVW=<TJ,4HVGL[,'1XQ*1J,V2TJI,5`:B.;Z=H9G+;N5947A:PS@I)4
M]-T)$]4]V2V])M.C&W1/"JS4V3'9/MW`(JZ?DM"WL(Z*-'I2@VERPW/#8TP)
M%]+.U?H3X_R^L>\'-IQKHPN,!4D/8K]]DT$[1(=(ERFF@^R@':+#1G.II(/L
MH*_A*6$-U?A=QEM")V@54#A6,`3GB[+"DN5]=&*1,14K8,^VU`NQE.]$V%PG
M[%,RL&'-*;J*7]1&D;D>'D>C7T17]&H-T2D<I\^D,9*%8W0"2V&M4ED4Q0-H
MJA!M(^2$!\P[Q@+8.2"H)(K]2G34C4^V'A6K*+!?W4\W-OQRPVA6F_UJC*`=
MPP6A?@VVR[?7#CV_P3\*`R'LY@51&S.QW*OLIPF;)\R#1F"V#$GPZ,\"-W$\
MB!$1=]%SP6RU,01D]KVXO7;HJV6PL+ENV#/ELB1`S[;6#KF$#!*WUW+I;_."
M?/:->0'H@L9ZLU'V"#)N9>0T.DX;6?^I):))^V*,+&O9$M&D'7D;HKTU*#FE
M*='JQ713$AE4KTN-@W?K18RJ8XR1I5754ZK$X!,4NNOX]8]V292SS`3%\;XZ
M`LDX08PLJM?R=A,0R*3+5NTRT]9IHEDUOJ.A4,EY2U`R^^MC(F'P(Z602345
MVJ.0("R7VI'G7S>9JCV4*:D,.LJUN>4R$=*4-H;535"0:%%$')DPF.#]FU>:
ME0:!!0_FO%*M/*PL>%SGZR-;G4BAD4_RJ,F:.K:KG.JI4AX%-/*"HGHBE5ZU
M,?(.HGH:E5^`,_)51'5$DLI--_)*=1N;K>*&GI'/8:NGDR@2;.0#VNK)H^*:
MEJ`LJ)GF9A-:*JK+9="+F.J)N'^ESZ^/WZ0NTPF*>KY2*W]=S-ABH*V32>X^
MFJ"<Z"O]ZMWS-?*-Q0-1472GMMD+C5KJLH`%9;N$!:%IBAEW3"$&PB@Y.S]P
MJM-US#J\I`]QL<W?WMV\;W?GS0B-ED;C4U\I(MR\)EX4+$@DZUI'C9G;N]O1
M!@`X;P?">P!%+?7<`8YAN.6U;!?("1\R"*WN";`%?2JYSUS=4RM&$^OYH^4C
MBBVW'D+BCEKQ^970W[E*)#9B]1`JZ:E5>)=LE[Q$EN!1([W%=0E0Q@)&>H+K
M$J!D3S?S\FK68&$`+7I3L\-Z=ARG=8PIY@EY&:#K*5M!:9`DLI@9-S+:YK#X
M\"\&%AZ-L=S8K0/_UL(T?ETX)P;5C*E#Y"=`@UWSB#TK!CH%-2Q:&1V)+@2R
MO]80'<<Q<@TF;XHPGA&*'/ZT"$\-%9>V43F#DM(W!0!-D$WF'B^M>><`0^(9
MMC9^NR2H#G!D>1-`6L+'395(-B5<+?!(3O+@M'@;M#UU)ZZ$IWD=X6,<`O:H
M[*95,>XC`B2376*B&&DP-26+4JECI,6U+P45:6@C8_%*:-:ZU#>Q2+",;=F5
MI^536&,7V6B6`WK@ADH..6'(=^3=,!B._[UA?T`K6N/<VK9E.Q<!!Y^WPX,`
MC*``J,*!.V)A[KWQHN+Q?M0R]*'+&YTJ)STJ.J:A0I&-=I"ICX2FF1\.S*`[
M,YM.T23>.+5>,C_>$\^.$#X`:2M!,)W&:9RF?6*F<QE$M41W%F(D?O>\K=FZ
M9H"K)&'%";$%;7<LAV\35B$C:8[EQ&X"V8M,YF,Y_1M$_UVST,Q7>@U=A6I3
MTLSW@@^P'"K]&LUN)&AV-WWRK,"!I7#&E-SR@/"=QU.XT72!?L&,9Y$")-E'
M>Y/\MDXXRS+)_-V-;$<>/<Z[&3I&"7\94('XGRUF$P_#$GQZ&`*+??QRWPD$
M\BEP^9V@)1,NO'#P@5\XV-F8MATL.4V0S)-8>PRDXY!7`F99$+*R6\=P$9\[
M*SII>=FK_%TKK<[I9/(RYLBWT0EE=+T(MEFZX](;1R6O1<CW5_2V4'+3*>3#
M*;4<=&\MD2S8>PZB)RNT&$IQ+JBH?:N4+Q1^,CT4054MB4L:ZEG7'=D967L2
M[_3)=-6;[2FE6+)'L6JU:J0G32DAA/:4P-O5\9/E-I?G;FCFM::1[B09_"3T
MK9E>G$JUE:G%4*Y1C*S%T!Q]*8XPJ>!G'867H4Z%+C"HL$)=`JC1"'N52^B$
MDV;-D\.22YT3Y(;7/*>DV.FAW?>UM3"==8#Q\@;=A6ZS\IF2F=T`C,.3K>[2
M71I>I_.PT8S?_;4'GC/$;@!B@FN0,:*`R9)X8=T:'4[#\.HU5VB6FX&$#?RH
MY`L/)TQ)6E4GSG$?4,K?,5@B\;-("@;6<1C\-93/(,2?$+7FZ#Y8/B+*R^&$
M:Q;A,`I\!D*&:PL!\G5'Z1"F.\"%;%L/3\$86G7^G@N;5?\U*6;D,5D!F52(
ME&99(]I-D*3*5EZ^=U=19>IL=!?()"[]@.9=#VU&$$[0BI\$O'G7X./E6S8%
MWH;(=BU>2+@+D$5%AKJ[L,%JY2:R#8AXZY+GKL&8#4MG3J4A9?EO%"W`<H8S
M+!=0W/6IP?8HA2L5G]=1(_AV';Z;Q>X\`)C7C$M*&":+\`MRX.?HG:VP2`'(
M,H'-<IBY=5ATDI@-N9<+.7'IT#'_.:Q"%/89$^938+5(@_/"V4P-/?>>M<.4
MO"44#!,O2ONSU^&=Q-A>V]P:5$.]6C-UF&)JJ+&+J0Y3>4^4<_6AV^`S(T,T
MAR-F4Z5B9*7EPY%W?^TB*(EKB*>\KMG5E2O6]\1';$KBVO29I%8FJ%4(@@C/
M`&@XLN_4*YP"/%>@97X_.H22#T>'V#2Z'M5)M'83WM/]UG%6DP*]P[07U(8W
MA?[RX'=X#;9#F:807P+N#E.=AV5-H73&<3;+AD3#&#U_`X/Y;,?3WG$MW1"G
M#G/6C44]4,$\*A`BT.UU$$+;80IOXABF;.#M2,$1P=UA-N$Q.1S?C_.<33DU
M;A>;L@!IC&3S8R80<;185#'53V<<QD?0#/#'_P%02P,$%`````@`T8AJ1?6G
M0GC.0```W`H%`!4`'`!L8W5T+3(P,30P.3,P7V1E9BYX;6Q55`D``^HV853J
M-F%4=7@+``$$)0X```0Y`0``[7UKD^,VDN#WC=C_4-<;<7$7<?VV9\>.\6ZH
M7G;==9?JJJH],_?%P2(A"6N*E`&RNN1??P!)B:0(@``)$@";^V&G7<(C,PGD
M.Q-_^\^7;7CV#!"&<?33J_=OWKTZ`Y$?!S!:__3JR\/KQ</%S<VK__R/?_V7
MO_VWUZ_/[N_/+N,H`F$(]F?_\$$(D)>`LT?O)8[B[?[L$JQ@!!.RV-DG&/W^
MY&'PO\[H_P_.R)_^<7[_Z>S#F_=G9YLDV?WX]NW7KU_?@&#MH==Q%,((O/'C
M[=NSUZ\/V_V:`_;CV5_>?'C_YF/EE_LXC8(?S_Y:^=,%`EZV<T!`^O'LP[OW
MW[U^__[UN[\^OGOWX_=__?'CN_]7'1WO]@BN-\G9__#_)QG\[OO79,;'L_LW
M]V\J./[WLX<XPF3T=N=%^[-%&)[=TUGX[!Y@@)Y!\*98-"SP/2,4C?!/KRHH
MOCRA\$V,UF_)-A_?'@:^^M=_.<L'__B"86W"UX^'X>_?_N/SIP=_`[;>:QCA
MQ(O\VD2Z&&OJ^Q]^^.%M]FMU-($C2([#JV!]_S;_,1^-X8\XV_-3[&<TE4#G
MC#N"_M?KP[#7]$^OWW]X_?']FQ<<O/H/NN'?4!R">[`ZRR#^,=GOP$^O,-SN
M0O"J^-L&@=5/KT(_3>AW^N[=#Q_?T?G_=AG[Z19$A##!593`9'\3K6*TS:!^
M=4;7_7)_4P,_A"N0P"UX0F0.SHY<4IS?MW3\6^&2;_L"?$]F_O:0D#-*]UBN
MKF%$/BKTPKL89S?G(O0PABL(@H[P2RX^)B9W'@)=/X?"#LF&+.5[H7[<;@A3
MW(+^&!3K:(=O25!'E$LAL`$1AL]`%\3<E;7C<.'AS748?\4W40`1\)/^P#>7
M[`WU)<1^&.,4@7,/0[Q<W2$B"0BWH.=Q$04/Z7;KH?W"]XF(2H@<O8M#Z$.`
M%T&0G5DOU,"B]`*AD2CTI,01`073P_Y,_A&C?6\LV:MJ!'OA_Y'"G*<,]*':
M=]"(SEV*_`V1MG<(^F"YJNS=&P_!TJ,@4&?TPV&C6:"46Q9WD]S9ZMY$LZ2Z
M%@C.J;:\C*XPP8#^][4'T:]>F%+H,`8))M?[$_2>8$C`!+@W!32#HY%07R(O
M)?>$R'847]-;0@1/F`;@<0-^@9AP`/IEJI)J1ZT1'6>\^\X:T:=\#B=T@X$X
M4NL&V@\]_!,$#66HLB.A]:\>]N,($HI_>;@D9^OS/VXU'?&.FP\F&XE]L89/
M(<BOD681>;+X$.QKX2?P.;OT]R#TJ)+Q&&O'2FTWK;>OOO905U!F%XUH78*G
M9!A4^"L/<?@>DMC_?;G3`CES49U`TV7I]23F4ZZ@#_(!)+?1R<\\\FN8+4N8
M#K5$?,(T+V&8$M'Y*<;X+K,<MW'TL"':5'\6I[B?5G9`I45SCZ'8@LINVM%\
M]%Z&,E=;-]!IGZ<81@#C![`>4(N2VT4G.\DWN@>[&%$YJ)6'"-;6RCCPYI*(
M\P`0@"Z!'Y*SW=7;V;:J1K`S5]@PITBPM%;QN2/C,]]V>'"-:3T^+>L/I$LO
M?#_=4L%`+-6&MY)RT5O0U9?88T.#R.KUD?3;78^;^#9.`'Z,CP&`HR&'.0Y0
MN([@B@`0)4TGZ"-X2<Y#HBUU),U`P-A,J<,?K*+8$2B;*??H$>O.+KH5(`U.
MM4(S(CSBB?Q*02R9RH!W4&Y;.[`?ZG2H;#XT):[^2&&R_PR231Q4?(YCG`6%
MK>VAPD!G0AF`H2ERZOP:XT#([&D!W@,=`?F=AZ8!]1:.\;UY^PR.7VG9K:H^
MN<QY#8*+&"<X<^ED\;4[;Y_-&I`./>&QG%X#W1<]4`TN63P4$36/^@HS8`84
MI]R=C.$XE+!LV6]X&5'X2<<1BH+-AL;TU.4X!L(R>UJ`]T!G6W[GH6E`0QNP
MR$"("#O-S%4046-UC&.@N/W0U"C=O\<?*\[3,0BB#H%U-!GHSG2%HZ"/AWQ9
M$G'2Z`\)^C1__ON,<EX8OCHK%JYB>IP%H^1M`+=OBS%OZ80!X2%;43=P'+T.
MP,I+PT0-NN;T<6"-MQZ,.H.:SQX2TFR'UUNP?0)($<S:U`%AW)`ED)\^@=='
MRJA!REJ@@#<X5A31@J(:S.2J@2B@@</\KW0IC94>V?X$`G*;:]MFB9$Q8M(J
MPQ`#_\TZ?GX;`/B6\CKZCXSIO7[WOBA[^3?RI]\69.N`;G\=>NO#<J'W!,*?
M7C5_?SLX/!<IHH&;:\+,O/"?P$-747!)&"`#-.[0X:$\?+-\;Z*?PSBX)G_#
M###Y8\>&D])(#LIRY'@PYI3A?V[VN/'@>R3+"L#*?AX>FIQ%7)`-$97^`7CY
M/V#/`(L];C3X\G0AF@R66:YXF2:T;I"6=/*!%4T:"_++0A1S8+RLRMKAH;F&
M(4`7Y)ROLP(6#E#U46/!=@_6$)/3%26WWI9U,YC#AH?N$UA[8;[WX@6R>-WI
MB.XPK3S\E"D3*7Z]]KQ=#A@($WSXRRF$Q9_+DC.B48`;\L]30`4#C<*;V11M
ML.:#AO_6C\BCW.%AOWV*0\:7KO]^A*?4YQ:H#AE1!@_+%'IA!TV\6&"%XBW[
MP!VVC!FLY2Q&`4!9&3SYOU=G.R+M$/GYIU<?7IVEF,`3[W(C<"A\,INNBD+[
MF:68\$[*`9]W[PJ,<LW]1VJL@N"G5PE*0?G'.$J(2GV5)W`1DR!W$YD@PXG1
MHTZ0IO)0?MH/9CZM%IQ.3(82J8\.(\710DODOIL`<@TSH$3O^\F@5[/&2@3_
MXC"")V*N1.K?'4:*K466N/W5>=P:5EJ)W`\.(\=WT1SQ>V](=='X\4Y,KQ*U
M]\ZC)K;.2TP-*2E,3ZX0WYI-<L"UH72K*M9_>UOW^X[@"Y;LFF/`_BLR>?&=
MMZ?$+G@`QP[D##9AMQY`N0<^@,\4FEN0R$'/G&((!V(C!96RM58$..,-0E_I
MSR`%/6.\(>CYM29EB20Y(<L5(34?)Z55C&!ZC"[?>9`<G@MO!Q/OU*O2-MH(
MY$69/QO0:E6^";@63U2_];G'O3[(')PMM[(VQCB44D0]'6L":EJ!2/-ZR/_0
MW/=G+\PR.9(+#Z$]T;>R-C8<+.3F&L&JU""%")P.,P'K)5@!<@X"PE?S8]&J
M`(AF&,:@(A5OX\B718,];2HQM>Z4O;ZY7AY;N2VV5.WC$),UT@3$I]43Y&CF
M?:$(/_@YCH.O,.2);*FI9G`Z%@+=1(O5BIQ4HBGAA_0)PP!ZB+8,Q#CVL[\2
MAOB_8V(R_DJ&IPCPQ'Z_-><H94[%"M^@A9V4D6_BD)C112$7A_BMTVS$I46E
MD)YN&#>Q:+/$JFJ"(4]]&[0ZZF!;KBZ(<(5\B"M#C,`8>Y&<NX8UT@S$T?H1
MH*T,=5E#C<)<H6$;S-6A)F#.^[SD.D";$LD>:PQJ%?U7,,$$_'>HT,=;S2;6
M2$,0[SP87+W0FD-`I%[E,(@YBLQ,,QC%.X"2_5U(FU-$`17=.ZHD9LUY.*@(
MIIC`X1XDQ%P"P:$ZL.);I"]?^%R>*3'12&89(+>2@O#48I8S!AJ$]\#-*3AB
M@&LCYUQ#VW(-^\`I:0]98@$IVSPR5L[H46ZV5[V:@<CQ%+N0R]6.G%B$N9#0
MU8YC3X>0"TE?,D20\?2YD`O6CBO'(G$A&4R6';F1_24,LE61DHQK'7'^8#O/
ME<!9G$M2HFH[ZY5`E1D8*3&TG:]*8"AEW)88V\Y=)3`6!D)+3&UGM3(7E?<5
M33'>B54(27PKU6A+]?.)H@,NI!CWP5WDY70A![D/[NUY#L9SDX<^^<P(2(FU
MO1566K"NQ5!*K.U5'?M@S?0CEDC;JT3V0EHPNL3=7O52DUCC)%.4%+!7W6P/
MW=>O-B,(?43SHQ,R7`)-5@RCQ-():2WS,=E2Z:,3LEC!ON>?5R?DKQRFO)J,
M$EDGQ*X\LJSRF1)9)\2MU!T5?5)#@G7N**&GA)/G<W:_KX2Z?F6\[80M9:IF
M/J:*XLO,?"IU77L=CFIH-HMB2ASMC?BHX<@M$BQ]K%,YM3)Y5B76]NKXBA]8
MM=ZU)('-LJ>?CZ**I9RTL;9W0/U=/!-EG&$8?R70@>L87<;I4[)*PV9@M:48
M56D-(P62E.#%8\[,\C?!0,?@_>V#Z1)4<J:7*#O^029X#^]E\%"0F&D8H[PM
MRR)--H3-_%ER!3XFC1E68'"#<2H/?3':"LCY#6NEIDREM'8`:'KQBVF55]8-
M(T4V)CG9/%Z2S*QEDBUX"%F:8((M\+<SMK999HHNLJ3?.FB?:RI_H_B"/\,<
M!N?*&+!G&"W+J.J`#.[:/GXN@AFX"&9T"YMO/]3#I();[((36P5-SE4W[K=F
M/)%41=7!;$2=V95$.[4*(]8GDF;(->\TX^C:A"CCTVG"TXI/.H=`-8=`U=R(
M+M3^R2$N:S.Z4`G8!>.F->E"N5]W3`_VI@N%?MVQ9'>@MKCL3PY5*2>U"W6!
MRN@*KJG%E1L=T6S<48L+-#JB.+D6\1+*I7&E<>`4HP]N=,+/LPY,Q*HKM^`2
M/L.`X(0/?/L2^"'Y'XG@%G^JF4@7)C2E#02R##N`GJ$/\$,<\C'A3E"#O_GN
M-OW+;Y?T_1?XE-*#5%3CGKKF^.-,4/"0$'3XG.<>ACZ'>.RQ-D!]"<,TX1Y?
MWFBK(HE&Z/@SV1C3%"@B$\DY3`B54H@W.:L2-(-JGV<$&T0@ND/QBMLUK#K"
M2'/@[<Z#Z"`)ZBU1Z,M*F0P"(7P&P=6+9"/D/DN::9!\R+N[)F+_(B9W($H)
M4$NB'F3OA.-SL(H1J)0X?(91)M,)?H"H;[134'V5/+/M,R`*>E#IM\,CV8@0
MF*=P']K8AQ7Y&H6\/`<1X-]TWFA#;<ZS0U.`PH6X/FK.*\GIDK>**@XEAW;U
M,48:NN:\(UJWPLH:::;U)E%!4S])$8'E@NA%:V[_>>90(W%D+P3X'CR#*`7\
M+J>GH\QD2(0AE;2$[2`O).)B$6R))*:)V@F1Q6)6(#EYSCQP*_-@8HUSYBB@
M7C=E@[FYD$0BZX'E^VG,YY#HPK)F?[H?I!4XM*83CY65T].)R_;S04PG<LO6
M?Z<3KF5:)-,)SS:,ZNF$9"6\LM,)SH[J#C0>Z]5,-H8WS(7^>EU.AL0W=571
MXGBZ7&B?)X<8)\CH0H^\;@@>XY$N-,%33J(1I`\8;X1B2R,;LUDFO&X7AO).
M3L%H>6!>-&,J,?LY1F,@1B/H`7--5$RXCO(<>W__2"X9]OR,*T5!]E]AIHTN
M@O]*<]6CY1`/M)EM=.M!!>MQ(N(-4F731\##5,AE_]ORS)2&A6VCQUTN1P_/
M2MS%!$XBBE`F;`K#@[[@A+5<CCZ[V42Y+Q'YJB%-%Z?V/,5L&5V2#_^<.1;Q
M`D%,5,;+S/V4'XB.1.NQT1Q!G".(=C=GU,>G&P]3#*`)N!`7&9>B?;B@"S&7
M\<]G+VGL0OAF?)*RZ&/(?S$G58SC4W4^I4+'+9E.ZH70R60\%6-V2E*G)'U>
M\SJ,O](L`R*NR`$TT;'U*!3Q8WP/",OS8?;T97E['F,*Z1V*J9<[.-]_P?2]
MA6,X?4%TP>>\J;O8$S#(5B8LH,4V1@G\,]-ZC_UXHS5-ZN+9;L(I1BH%Y9YX
M9?NCI>;:@Q6;[2LAQUG"!(Z'A_34ZC_:9IG!A,@H^LYWKKY7[P@7"_X,(W67
MJQ7AV\O5U8N_\:(UN"?,?1FQCQ`'):4EIA+MF2LT=>0>,A%UO/Z1D]:2*:_'
M./L25=-P>Y7NB1<V1(^:D+F)3IXN.W@ZCFI1Y5T=/BEZK&D7%<H&8,K(5J9:
M@]/)ZV7'%U+E4>.LH*5_0W/#@R)Q#QHO.,C,L(/NE`%$9#>5&U.=8P<6Q\M:
M/-338G\I+&`'?G<($%D6',Y/H;$>6%4NTJ1QE5ILSE\Y>@E9AOC1;BT-<5:"
M,C_AI<^B[M&AY3YJ6MPBNN1ZE>;S(;NH>W3H=CY4%[>(+@Q'7O_S(;NH>W3H
M=CY4%Y_S([DO;'C[S$:\CM$]V*7(WQ!-8KDZ/!O'A%H\QR06%3.W!?;J2+,0
M2_G6N<--POX8+WSRS1$X3S&,`/4[9:Z&S+&7_\)]9T9E":MP?/P:]T:2N885
M6!)&2[AGLJ?))+3&CM[IW;9I!G=8P,S[0;$/0)`YQVB/6]IO?;GZ%$?K1X"V
M`E>JQ$33^!R`H3%RPA<NR!GB1D;:YYG&AC;"6*Z4CY_""L8QW,0H43AV]?'&
MH:=%8,LLM0!?O0#D0RQX1*QMGB%LGB%-PV`\N,!'A#_%3/^NW5$1D+GW_/'&
MH6_GP=SAIF%_`'Z*Z"/:4J!71QN'7(('\<<;R<0O:H=!0-.]0(1%H7/.X+GB
MP:V*A_8$P2$SNNHO?8ADA@N-5<:BE##/Q84V+6,12IQ8YT*/EZ$I)164=:&K
MRWAWKR5;SH7^,&,1BZ=0N-!29BP:Z4A7<J&3S6CTU--^S^*6.6-14JE-FKWE
M;B->9.E\&N-M?"3HIIX?)*8&*]^NI(.]6KUN.M1RQ8X$^&"OMJZ;`')I6"5E
M[-7.A[HB4HFY)8'LU<H'(!`OO[4DA_FGTK^5YA%ZT]E.G$%MP;?R@]MK1`Q'
M($%THB2,O=;`.(2I!0]*LMBKVH]SH7C1^9)"]FKS(]TH#EWLU=;'.3DG,:V2
M,/:J[R-Q&@YA/GZ3PIN;;U?2Q5ZE?GBZ</(_2^+8J]"/Q&;8"3`E@>QUK8]Q
MJRIYMR5)OD4EN&]944D]YS3ECB4AK`,EDY!:4LHYY7D(2@F3L$M:.:=&#TDK
M=C)W22SG=&L=Q%+)RBU)Y9RVK8%4?4L$C]3[SCF5O&-YETR;ON^<T\,U$&.8
MB&!)4^?4=ST'K%>%9DD]0[K]W!A4>V-0+4=M.AU%=<G&Z705U649&F]`JN^A
M*Z4&<"ZT0Y?L+ZO4:-&%QN5]\&ZTS33>5OP;[K!["3$5VFG^K!ZF)AK`!,%#
M^OU#NMUZ:%_D;M`V^W$(?:H:!@',@;^)5C':YLFO.KIH%6D0E7200ZI(&2L_
M_O2Y=DBKK;6Z+&.B7N;<"VFX\F$#0/*);D,)WVQVU#K<%MB9W3`E)C@._V\?
MC/7PI6VQ?P'!FMQ.YG40CS73R_;PAL?Y_M9+"/<1G'C.8+-P4Y6-JF>/9$OA
MB1%.F0`.RN>>P_7+/7(MD?SCD@C;SV1#JD/\$WA,+B\SS2R5KSV(,D6'II4?
M_ICE@2ZV5*;>QD0C7M'_7-.4].0B#D."`?)X/6NU+&TA30[B>#\,7>27-TL;
MUDM'Q)1L19HWSRPV-X2T**4J\SW$OTMQ><846W#`!R*?[PLA>@_R][SP!NX4
ML9-8S"S>GZFPI4F[Y%ZT(U8?;1;R6V\K*]$J0QV$N9?6>>C""C,?'87Y8_%O
M"NW'"K3Y7ZL0Q+GME_/2$X#;1L]]^8\"ZGQ__.<OD`@?Y&_VG\`S"`6\1'*R
M4;QNHEV:X`R8#T*;1#3#*`:?@4>](GE*6X/,PHNJML8W@:4AZ[AXC?/@;SY8
M+^(3*9QC`@N&=B#\,OSQ3D-OZ`SE8?/2X=WNHA/-L`@#X5<0S]'T6@(QMXBB
M0*-`#U^]W6*-0,Y%^$[=UCES3_K\^WT[[XIS3E<.5_8,<Y)7W9ZZ__._\L^:
MX@KZH%8*<VB-:'"@(M_'IS&A-5BN%E&4>B'Y5C2C[_3TMXTVT[6.&MQ^DIVT
MBXV'UEQCECE4"P4?_`T(4IH"^4!T"[B"/DV`;`35&M'4*EV5UQ@3<E:S-_7Y
M1OK5@3"D75)`1)U_M.-8L(41;4&3NY7S`G[V#>RVAIGNAW"WHTDG4?"+%P5A
MIF$]@XC[;*5@PO`EYF#EI>'1K5"/P;?%2ZL)"*+XGOD2=&%)O5YTB>YL`<+M
M>27M`=EC7[<V4>E"]QX%=#ME1;C0B4?UDROH=.8;\,BQ-'$XO-Z@C^4N-G^S
MI5A9/S1=86$R\?4JKBT^*O,]VU3/,#_DQ_[$+#*9_]"*)[H_TG:<[^X?6SXV
M6J6(P#MH$S$4SX!F6MAQ-%187S.86>G'V^;V,]^15^X6J$7Q:CQ?+?YB_MM+
MW821Z.'*;>@49&-2A15-=:'+<&OHY[18@)'):K[CM-39EX@2-?LB<T,R+AQO
MJ:A2K8A0S=%FONWSQ%H>-FI`>WFFC_)<S4$\P<I1/604Q5ALKA+MC;V,A]KF
MHM#>!&A-KK.Y`%3/X9=*_K>Y'E3;+>!FW]I<%:H-^R&R%HQ7EXY[;/J4FY2D
MLB]<,!:I%*I0;'ZU:P!R<0M3;'Z42QL=V&DDQE_9:BU=[YS$H:VJW3&<VZ)5
M!?H?)HZ^K#.O(,?'B9.CJY>_(,]W$R<//TNE(,#W$R>`.!)8$.$O$R>"T`E:
MT.#?G6B&0FV0.,H;$A^>--JK=3>99-W:S?7R2`YF[9]HI)G:AP*&(FU(]"@Q
M>ZQ1J*^I@YQ<2OJ&7]Z-E^BA`#US4YAE9AK%J*%D\Q#X9/05ZR,8]][7S]3@
M@UZH]@'X$XWB\_<8_4Y?*8M]@-40$LRTNNK&4*\P(>>QU[CB=@KEW^"Z"L#$
M>H)AGXYT$7%TF^,\'=$5L1N;HSH=T15("YNC.&K8,K5`\]$9L^%ZH^9*]N(`
MSO;1T9A14W.]XFF$"G#%RPCB/B?M\XRT"F1`)>C2R!EM">3YHTR'3$Q,G\P#
MP1)E3^<1>7V;4A9!W_WRR._YK_*(=EG<$KJT&2?"*5K*+1D[5#-#3FA;OC12
M`[?/2H-A@>)KRHW*YPF(Y$`)_#/C3T7RU^F3]K)X=5I[:$P/M#UY`EH1)]XJ
M0T&/2V(>Y`AUAI&]J\241$)R,:VXD`V>8)2M?T$@@$'14?V1B%%</,K-XE"$
ML@<6=0Z(X`2?/?0[2++`1WFP1(@/O+-)'EE'C3J#"40U)!<(T?*E+"YR3_^U
M7"W3A/J#<1$[6F]:N*JF32RA4WF!CUK8E8<B@A5>HBR.OCJH-0\P\JLZ'$WY
M6?A)RFUU.=AV]M*NR`4<G&@J^]A#K6>(3U7^&VIW>&$9OLFB,[L0)!6FPN-3
M2B34OKG[="UC1F,0LMS-2`OR&"=$G:>IRN+VXXUQ9AIN$HL<!.<@(O](Z$-T
M1!U,M_ESK/2%E@N/"'4:QH_6Q:#E4PC7>7$#L;CI=Z"U:QPL]:UO!W4:,$KC
MW9QI!T:W(,ES1*%?_)6>3&FT.-/MP(V^][:.:*(L`?.0GG*9@L?X`21)[E#'
M[Z5QE5QN;N@Z-PGLVR304BRT-%@VW5)0U&RN:JVW=)EC#-737H[_`#$+%M%P
M$V=.`,_/*'N0E'GL6J<9:1-VS`!C>7/.]Y7_$F72*"^CIU7=4285M&6=GN8@
M(W1.GS#X(R7;7U'57=Q<CCG6`JAI[Q*!A..-M@1RH4S@CW<:>EV/]3QNR'(X
M>\6;+S.:@PPV&9.-11Y+$ADH'D/"'^RK<^F.*%<+*-&UNO-"2V"VEJ7>3AQ[
M\Z]DPI6U>FIE43[A)"U9XO6*P;J0OJ5$"*%B[D+VENJ=T94JX4*N5Z<K,71P
MU7P6V7"'2E<,U>9.`%UI).5WMKF27Q_BG<,1-E?O=V(Z#'O>YI)[?4=`UHMO
M<^&]/FKPXC7&:^_'D15]<R',=],T1:8NZ3;FVPV.12T-J0TN]*#L;?EURULU
MW[W0]G/$3STRW_)\O&/%31)VXOF*GD20S35VXAD+Q<O4'C5TY?6*J;6^';W?
MKRL-K94[_C(R`\N@@OG>[I/HZBM=C]XUM&]OJ?HHJ+>&F>SO!Z:3##(M?BSN
M!::3%-QL".,]OR0%=TLZ1PNNUG!`.8&M`UE7!'5KOH@`VZ:@EO.N&:U_OTN1
MO_$PN$/0/[C%\ML[%[Z[6/@N7Z[*B:15GTE,COTK65E*O=>TY)LTC,WA2M>'
M+"UENH1X!0M*2UB.8UO8O#\)6G<8J@R[#&?=!.12P17TCI[20_8,@:-ZOV@,
ME/SQZ"S$CS'M)$1;+WL[F#1J/$?=>BKE+K:4)\QI^)-*P__&DX.-)?_-V;)S
MMJSUL8P))HMJ4>XFFS':W5:;4B[HN*KQ%#-$U<Q%\ZFB<YAI#C.9##-9ZH^]
M\VA7Z`U9R">@VN$ZFYAS5@LVO?H>N.5LGEVR0U6J*'@L#73[FYUQLP-K=F!9
MZ<`292U,S(,UOMO.BBR&V7%GKU&MHS35RI81L]G=R_:<.!E$W@<WS.Z'=+OU
MT'ZYJMG?BS!3?D!P3OX2+*,K3):C_UUY_[KP.-8\C6K6N4)_?`9PD!8-U6NH
M"##TC:2O,!0&^_LM;(F5U=D-7+RRE8]D/2\PTJ:3HB-9!<!G.K/-<A]TZXG0
MM/+#R`>TL;/K%+T$>8#CT7NI_'@;1WZ.\`BD;07!=1IWZ-RN82^'J':0G4R,
M;H'F0]BZV^S_T^O_X_56%2K6',V+YP#7L:(YK%@.R[ZKS>9P-Z^1QK-9MAWJ
M<2@FZ%O23.)QM7?S3FVG"<OJ]6)A!I\#E&09ZC;G_+E#TJ9]:7/BH`-T;;<R
M;<XO'$(CT.3$-)^4Z,JY;+<QC3>[;`U):#(PM.5%&HU,?(F\-(`)",J^5WZ8
M!N!Q`WZ!F&@8-!WPV%5BN5KNBKBC)2F"![`/+07O`,HZ/I][&![/3GMZEW@9
M2]+6>$!>PC!-5!X";UMH^`>8CQWIA)X(U25&A)OK:U"9/OA3T7E3&-ID\YJP
MOCR#("5?_'B+<=[T.Q]']`J`/\,H8U=E&_THJ"^3U\Q\!LDFSNR0HMI!DAAF
M8+/D!A^1)Z*R!%S^XG+FVX9=T0:W`UZ'F;/S6-IY/(8CKR,OE^NS><I3I^JJ
MZT%$I4MGO6MM@--D2.)9[WL;^,R=B#'K_6;#D*/%!K'>ZS4N58[6BG%GE9RG
MH(,]8&_)I.&XHU%71X5SEVVM*Y_0A$?C,@54P-R#D.9]WGF(NM,NA$E#PBE3
MT9N[4[0IJP&X];;BJLN621/!PU#I*%M[6JS7B+":!.1OQDBBTYQI#T99D.MQ
MXT6/8+N+D8?V-]N=!Q'CP>,>"UF$[]<((+R!N_(-1C4T&?/MP8[GE;')PT24
M$`#74<[\_?W5B[^A%4#TU;&LZT:8R35>DT;9V5J\E">;_9W\QX:(K\4S,<O6
M@+,WRZ78;2$M./Q,=8Q?R=<FRL0O<1A0K?83W-+H";\<M7V2)MC27?RKA_TX
M@MZ#]R0"B#E2#Q0X,Z(CS\^4JP=/``9GJ!8X?HF)]OF5/OQY$2/*0NDAH,4T
MT&O]8-)S3=SX+IYXM;E:Z$^V0L##X!+D_WL3L;?+GLX[7.66B]][S?ZZ,<PV
MH5_K8_%OBOO'RG?*__I;15EI>G/98XQ`QU0F>:.LA]"0?ENY/<?"O=+JY%Y&
MX22K(PXCTO:S]P*WZ9;)K=ECC$`)HW8H:V-,0)E5APN:]I2_&X-.2,'J"+.M
M4]B"AV=\"TC>:TD;:8`;7F)%C"L+6(F?7%,<X60]K7"H8N/YF>OY:RSHAL,:
M9ZX/AIQ7ZQCIXUDU+CR=JXBJO,GBPBN<JM^99S>Z\-BF\IEN]2*8?U93W/%)
M:.501+EJO.4!L*Z(6=&Y27!46\RJLOL84ZJ8?TUZ8M62<JW%&OIZ->!>4Y?-
M(]3.)1GZ?16?$Q/*A=?>VS"JFZ[FWQV7?'M0@Y53)4.;=#1_=N5>*1R5+%;(
M$VXG0'4CD-T74&QB33`-5`\!%:*Q-J>"ZB&&=`C4YE3-?J3H$U^U.6-3`U7Z
MQZ%L3M[4<X/$*6C&DS0'QU\YU=M>3\0@<D68U62\VG>$XR&.[I44^&&B%&B_
M$N_M-3N'0/TD=;$D@]R#W#8TX96);MB;Q3X@PGKL/=7FQ"Y1B.,C+5#^.$64
M&1ZY`MWOG*A\R-M/T\X>E4X.N=Y3J7\@)L0AU'83?7FX7$3!YW_<=J^*F"L*
M[*HHR%[\O$/Q"O+2T:LC7,Q*G6X>E$R_`/,]`8HBVVC="BMKI)%\#R\$N*B<
MYK?(/1UE8V;*G'TT9Q\I91_9GR?1DOMCS"/U34:CO[FXX!S^LM,GTQ#9TP]R
MU33WZ0:RA&KD="-5'!W?>.1I=BNZ[E8TZG2ZB+>[.*+4H+ZF>O==$ZTV+E*<
MD,N%LD`G09[F2F!AP8EHQMQHXYH>(O`)/M-N]"?-E7T_W:99/'FQC5$"_V15
M=?98R#)\S_>?O?^*T47H82RPMU56L`S#3`-11RN?9ADN):5;O;BJJWPSF!HJ
MM15`R??>M4PRXHIGOY_9^-DD;*(K7Q]C$LH\&86(AU)2E/DI`@>T_'Q-#1$*
MK2L_AX_("W*]3A+LCHN8*8=G0\EO2\$;/RCEF2)-9H8FJ-KEJV"@F>_:X)WY
M6P'$4&_A9U)3W0_U<;[U)^@38Y)=V\X88"1P1Y/\&G)?9!N)9FA^`?!TE]+$
MY(5[.BPP&LP2CQ2V339Q0DHN*#P6C6%FBYDZV&RUX@)5U=JX"TLNEC,N6:PH
M9I+PWG8TI(X!RQ,^[T)8H@?*?,;@0H!"`^)"?Z(+T0H--!#J#<8#&%,+U+<]
MLJN@*#'>U&U56288D>Y'0(['Q'R"RM`(MSN*;:Z6TOO1)1Q0-A=)Z26&W>50
M&MAEFS?)YI*H`=&7.?RFJJ,&/_P"AZ?-?<JT'`<Q\[>P><O@`I`;^S;?16GX
MBR#C(3;?",?@Z:@G+)IJX*?Z1+*D-]/AS*[N"'?RJ3F5R)57#^Z7JX6?P.?L
MP>_<YQ&M'V,;,KNJ?):1:\;V5+=,FO.[\@,=LF5<_AH\]V41F:DFLP8.4%RF
MB)SB.T#N'^_Y;.$4(W'8HX+=/+:E*IH1_^I%,C[;9\E!XN&+*#AL(`SR2<T;
M&D)N2*]USAS'G^!CR2IGF6M*-8_75-VOJN3J:&U8&(7KAWXO,6!SC*X76<02
MWN:P7"^TY90U\Q&Y@=!OLP",AV3D#%!9'<->0_O;?E_XY.OU?V28HXO2/>.4
M2/C@PL.;ZS#^BFE?NOPA:N!O(OA'*L@W5)D^V\''KG_G^^,_?X$`D2._V7\"
MSR`4E?S(33:*UTVT2Q.<`?-1F-PGFF$4@\_`HQ>PWJ3Q2&9QW8O2&IHSTEGR
MNM3K#M>4-NUE6Y<=UAD5@Y]1_#79](6_LHH%]0P=:_]45[$04X5JLBXK?7,8
M&WNN4@AI;BJ=-L[NAC5G+:L]1//CEO/CEL-`-]#CEG/]C`OU,P_I$P;$K(J2
MJV?R_X1G@3W6`J@?R7ZB?H*<T99`+I3?_/%.5EN-"&O3=2`X(IS!=L`M/"#<
MX0[#7M5`C=2A*;E6:OYN-=/?O%]4HARGBS>#21.60\>\ZU^N8K.CM2W(QYU4
MY:89\KA2P=G#G)<M:33_(.\D2MGF%U`;^/!>0+6PBDP6(]X+J'/]Y)02>'25
M%*E$0ZQ/ZQF'*-4`B_4I/;H+K60]U\:3?N9R"_WE%CRO@_TO;_7'G>N5L_\-
M+@UU-I(^`]4'NERDA;(U6!#E^RD3I?E(VU\L-W-:O.PM5]\>FTZB07Z;5UZ`
M:],P,M5:0LZ3)?:+BV69/=]4Z@#W1]45#U.;X_VHP2NE:*HVS3":YGH)GI+A
M4EL73^B<:.W!I]B+V,$O[C`M(>A%F``4$8.*+D\-*P$,G*%ZX-AF'VP1!?<`
MTT<[@PL$"-&O/1^&V1,17+#D9FJ!\F)#A>U-E!E=6<#B)J(Z&/+6E"(P9@'8
M/LE$2*U.)$$(DS'0/+S"\!]SJ(,P&TJ8HPSO)L()2NEA)9<=XH<=`EZPC'[U
M$*1Z*+W]O&)HZ>E:;F1]-Z(^`T2XP$UTX-B/\2?X%#,9A^Q4\]^@X242DOR3
MWB2E^N+X0*>J2"S^\A0_@VM`1+L77J>$'7/RH/LM.`1.G[TDI0K()15J<91L
MB##Y)_`D3@U_JOE3(WH\DS72Y=(7SG>^2E'LIPB!R-^+E1O.2!-?D8(2Q&'H
M(6$R5&.8%HI=PQ>B0&T\M`;X(JXH*46XCD6[UCE:(/L%/_GMVB!CE*82D-R]
M7L3X[@#:PH3HFC5%[C(%CW%6?XIA`AL/0/58:$XASP_])T!HA?!RE>M+RS0A
M*G]$:[T76VI^<NY*ZS0CN!`Y?8"(!W=UB&D8#]>*7O'((U*#'%V>1M(^SQIL
M,J:?G,<(Q5_)@;CP=N279*^"&&\)6W`\*%14L"V2/&YX%?$Z`*FL8".&EP#[
M".X8#+C+"K9@6,B+/N>4NX0M.-X#JOH1R/I@*5C$%CR_1"FFCM(<K(MX2U0`
MJH=?`T"NED_^110!!93EUC."?1RMR;W:4GNCI9J".=0&F(5^&\Y@1^$VY'$:
MNC"0H],7YDFN`BY71WZQ>/8@V;VX6@%]\N(Y#I\I)ZE=.Y9ZWWO-*98\\NB?
MA@F\*(SN*E_CFW=M4[3`5?),LKJW@XD7/B2Q__MR=1TC`-<1C=3"`'H(`GP7
M@F`-@@6Q?$/:!1EYI]WD]*PY%YF.661J`$)#O)?#A\10"^=H*HTEMB*Q,J[A
ML\!KQQBE=_<X93OA>*.T[OX`B,'<OGUUF-[]X8O$[L=!1LI>"RB^1'@'?+B"
M(!"7O7+'.PV],N_@?7G@QU'`BZ@OU@AD`6S!J5!:P`C-@9_2/HE$[^51N3)"
M$U4C&*/6/`'6,",4HE^,?J7#<1.5P#/':J$:=1/2=!?^83L98:8PN8QH"\O`
M3X:9AK6E?+HQT#%X1RGT%B5#\K-K:D\J,O-#S.<%2B5!=D?1E>1'4?I.+0-;
MK$(?4?U@7Z&2+*I,CGQ$[*.[WY`;6BZ1,]1`H%&]*9D;5#V9S(20"=9E*I!&
M+?_'YKK+#N=!+;!D<X5E!^1KFK_Q(LGA/RPW)FJ^-\I@-UDU.]&%K@/=2"%(
MA35?4:3U[,OG*YMO:S+JI:^E>MC\4*TFW"7#ZL;[<FBF1&M*G,U/TO;\]'8_
M.:OI7(O28FQ^>U95@/6/N]K\YJRFPW"2?6GSZ[*JW[]_/H;QEV9'^/[<?-42
M>:?5.LDRA!);IW4Y?H"H1-!IA4VV;K;TDCJME?4I%BE)8$A/:^U6(O0KED1P
MM$N3)':B`(C][9@4D6P&..UONJ2((CM'V?Y^2HIH-OL$6=P621$W3LJ"Y?V0
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M_7*5YQ/D>9`.M[N;;H.OLA7^P\9#&3,,+N+MCH@0+[\8B-I/60SQ?%^.N?/V
M]&^+KQX*1(T/]:UOA#IM,/-`_M32053#PGI*);O"D=]IO%BO$3G%";B)$@2)
MVN%G#V8LGG""//^TXG.4+8V=DZ=VG)XX.%V]`.1#3,]Y'2M>T]\!-W3JGC71
MN4U%+U]KW\=Q:OT=P/4F`<$B3Y0H?@%W"/I<CC[2[H[?XQ/<CCFE%W&4\:G4
M"VE*X0@77!H2-\_R#J)L#KZ)\O3[P<YM<R<7*78=HQ6`"='2AZ88:R<7*?8S
M&9@,3:R335RD4Z44HJY4#$0R_GZ.4V]0'::YC^/4NH_#D+`:^N/P)*MNYCC=
M#.A^LKM/F++T`*W&.JVR@+BH:_/1Y&FX'P;2M;M`8H7W1A+:(;TYJB!8R1FX
MGLNZ,5:JP4.P7KU`.$KGAHEFAM)J8#A):X9Q9X+6JF`X2>NZ;6B"S`H0F&FA
M&/N_WV"<@N`R)8;@.H<S0PE78I!')LC5O=07FDL9]):@:(](VELAQVTYIB_N
M6,_+TD;9"?<T&XCV`_D[7&B89CU%I>UU%SJTZ:6V&3O3A6YQ%M*Y-1O#YDYT
M8^:C#,1'3J,>-O=8,$KN@5)EC#=T&))M2`4^!CK8AX"4"^T;W2'P:5S9A3Z1
M(U*W@TWO0L-)=\XG,U/$A;Z6[I"8F;[D0L-,ETC<R`UUH8>EN7"T`2/;C;Z:
MCGP2G=$$%QI\3N2S*`:)76A$.I$OHQSJ=*$MZD2^C7+(WX6NK8Y\&UUE)C9W
M7C699Z73;=8I6\[FIF%3^3"=2H94GS@S6PQ.?34UXE0>BR'\9YO]L7MY>/>T
MD3RB?=))\"0CI#[&1'++U787QGL`'@!Z)OR2?>9OX^@98'IX*+SX,4Z\L/K[
M18R3VSCY)TCN@1^O(_@G.8V9N"3:3?$G.HY7CS8R$).B<[E2/FF9;`!ZW'A1
MP0+&)GDK/-.B?L55/#JEJWL/WW+B:FZ`H7SN:%]-HH8FQ<=BOGXL'CNW[1"M
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M#B=_XG59P_""UJ!!25.'2[9[N%MKSX6R4U%4J]6,)GM>>*&?AGE"_G)%"`)]
M@OLE#-.$OM>$J7`E5-S&448Q$UF?&3#PF?!4/R6$A.1<LAM<2DPPDBGG(9H5
M3"EY.'70YX#.'FL#U,61D(3[,%I+V]3FXH?3RXOY2D\;&#Y6RI;4E*GD'G8_
M?S>1CS)FG>E&!_Z#%PEAN4]I0JGT&#>Y>(7)<XZJAH7G7,R<E+<@(=2,MX`*
M"@ZYZV-,0'EBL!Q4G()%Y5^_4F[#P4-U%8LP;0`GDD!J:YA3\MJU@JJJIH.;
MN.`B5Z.*\LTP[L1NQ+U4%83RW<XVH3W!0%478G%XO<U.]CYH*K)0F_W@?<@@
MXB,V^ZS[X,RQTVSV*.M$]VC@&??>MJ9\J%A=]F:V&,Y>,NIV*D5)W;]D3ZDQ
MH6W08()7+WZ8$A)<DT]$?8M$<Z0`+E>GAW&QC5-NCK6>M4T8&#TA/]^S%Q"5
M<P^XHST4;$WK;9TV(5Q^4WUM:5"')\_%*#UM*JZ\:;FNRHQ&S@<\W^=BZ2+T
M,)8KO95?R=B;*WFT6%@TW1QG./E_>)E3R_1M96J6*XZ6TLV.@H%V#YJL4&NT
M/JY?+?L\9:IRCIW_K<`M)^A`ZT-#31:%>2_T7'2CK#+8ZX08"_M1I))J68X%
M+I!'[X5`;XO7@UQ*FECK7U!>@_9"/9$]=BK63J_$A?R[+M)DDYT_@7N#,]@.
MN(56/'>XP[`;\CP<P;EZ\;8PRF[_)<`^@KL$<OL@M<VR!9,V!XIXCBU8B#P`
M_/&V0/]/X*$O1'"ARM\4D&%.GSU).<$^0>\)A@2"ZY@0R0<H(9R$T.\NQIE0
MQQ<I0H`;#)">;@*WS]X+W*9;H1Y0'V,$2J*NM4)9&V.D<2%-)1*H`N7OQJ`3
M-U.LC-"2-GM/[`F?'O&;Z,ATCK?A9E6]`P\IIM>BD7[<?1VS/DVQCGB2N,;1
M;(R;CG)NR/ZHNN(Y;%-":_DU;$/+>*X)UVLHI=DQOV93B9JP8U"93/+:@WG'
MGT;T>P@`XY[U(8Y!JPEH<[ZE5JS9IHKQ/$MI/VFK\3@!7[`4CFT*@/$>2L.@
M6U'S"PP_6JJAN1>JD=,X&X96X_,TU2U[M4J&85;%Y\3VM3DW6Q:CNL]!-1O9
M:$SG/,5$WF'\D"NIN@,[=H5(IN7&.U1ZW(-=C+*"L,-'Y/A#!!,,OS"1@Y'#
M!:-UY>B=[XL?)=^2D%[)",9\Z-IB#E)39Z$\6(-.U1-JK\[,;\2I<#HYK3;E
MJ31ACTI7.HKXN:HKQ>QS?'P"&"F,P1AP96+QHPEI<!%'.`YAD!$F.Q6"6`MG
ML!UP"U,7N,,=AMU0VL5%C,B5\A)P&T?%)1,&P/CC34!_"78(^#!O;14%BRWE
M#G^*(ONB&5H">H>@QM\WA(-A+V3'$X5#74X?XU#EADA;E#N-O'!)=*6\V1:?
M-N()L[V6G^:",%0>MG2@88TT"O%!$1%R&]YH3:'WQ(,A_PC6?C=BVQ&6@._!
M,XA2<`NXCQ6=C)KM[A'M[N,!7?@)?,ZRL,4OT[1-FQ`NAC2:T3PBHY8M$HV+
M0^P":(&B+SO;;#J0V':I6K5\C=NX)T0N.-,?55?2@=J,HRJN7-7`A:0/%40%
M-I?YO([9,3LAQ^Q8V+<Q-G?2'#010EI@FT^/D/8^M^J'QYPVK@_$A00N96Q;
M?!O&L[:&P+EN.QM/N)@#4)8&H!HN#./)W0,B*_1&&V\H."#B3#>D$T^Q=$3X
M$/\S_[B*G&VMZ#^HW>!6T6!<RY4SN@>D01=KW/"#)WAS25`(R(KX$OBAA\C"
M1L*/6==+VCKH",^QI<8!+EXD4F*JGI!>L?QA59X;L67P(+!P']=@#S02I"T@
MN?/V%`;Z3-IC?`[N/!A<>OO/1`_:$&E)2QYX,5OY!;32N&B`OXQ$,5S>V"$@
M>22#Y6&ICAX$FJ^Q/"S'L29/H"@;IC[&*)3"J,OI*&<@-10.*F5#R3T./%&-
M_<BL8`N&-.7/)RI)=PQY*[B<G#)R(L@8KWZTZB:E4XZM.4S0:2%/&#4UU&9/
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MS'LY[+BSC6"6/F'P1TI8S=5S6WTV>ZP%4#^2_40U2IS1ED`N+H3CCI^F*3Q2
M:(NMFQR=%54E8JI!+#X)A-J*S9XV2;RX]JK-?C9%W-1B,/953$BB.Y'@JOJ9
M=3NBV@U?=\.H[?A*:YC&`Z?:<6VQB6S.]=>*<&$@&<_[EPL>-_TLKH?#V1BU
MFAS&H^$ZL'.GJ3;7,37I)M2<ELWOK7RB5M)*;[E=UEB0,K5>;5:]`-?F1WUO
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M(G^[V%!G$+Z)",`_DT]/?[TFW_OP97\!`?GY:K4"?D*&+.D[GASM;)R]36BM
MDIA=TG,(@G,0D7\D=SE;)%P\FW,7DWN1^>'IU;D+B3JDAYZ==[68DC+*HQ[J
M*>UD,<5X%FOG92S&5<^7=^&KBAK,*RTQY\K;Z#/C?;=+@.!S)B+Q_TT]HJ+L
MJ3F`<WEX.+=Y')=,0,##-#TC^]\6#\J0.]I$019;]_RBGZ&0R6LEZV!@V$1K
MGAB50U21HCTWLXUN0G7MH-)1K:W$Y1P06PO<TW0LC.$*^B>X8DH$[Z7CB1T)
MJ&_A.QP.G65?H@&6;=^"#SLU#A?+BQMILA!.4;$M>["<X6&RZ2M\B8BT"6DF
MX`',9531$!8(8J(>5-/).I*VQT9C-^#N:H?5NNTJ:?T3C!/H).;XJE^9-&-?
MQOX8E-5BEI1$M*\.8`PBCJ7UE70V%"F3?JFDBR_$XG#1MY<D,((;HX,4[1OC
ML+D^RQ#EA]`7C6>`]"#ST%ZF#J=>+7)B/(_`$>(/Y?JRN9;,%D6F\U7H'HZU
MN0K,WL]BW)%EOIK-R>^F''4U7Q%D'YEYSE[9"S*"TU,UN<RI9*L[CW95V)#E
M?8*`O1'];RE/8\Y>^":S%P9E9Y:%;]R/W(P1M)GC-7.\1O>1=2%5?N@XPK!<
MUK@#=(X@?"/]X6_C!.#'N*AV\L+C"Z?XW,.06`!W"&!:<%)XU1[@.LH.?920
M3T][%5'>$(?0AV0=`L\Y$;V_F[`">L'+%L.]EIPU9QLUY^/Y;K,&&0.-PBNR
MZ$X&39,YCJ>_\L](O=E7_<M,6`>5(T@_!FQ<J916>=A74IM2,QDEX/`'@\K`
M"73[_/]+BOVVR2;$P06Q(I:K!R\$6`X7P013\.,%QC$Y9L1D^#M,-E<O,%FB
M2XAW,?;"A4],3W+.`5ZB>T!,IM1/,OM3`5]-&QAYQJ6TON7P%4S0]%XW(1%\
M2NG-%T/4.GPJ"G'WKWOM091U_URNCKSV)J)G,&.V.<$X'UINKIFV7;2]78PD
MN2MW^&RBY`2Z!5\KH@<1.9U&/JA\93DZ*R]CY&$70`Y#2J.[\3I7;^20:Y]G
MQ%@#X8K<R93H63Z!#0/T#.3PD9DYF\NSN3R;RU,SEUM-%..&L3:,)9B]\<"'
M-F1%EIH+B==B+-MM`YO;Q:E]2;Y^ZT(.MQR.DI:)"TG3<@B+#&V;G]Y0%+HR
M"JD+*=?R/%>7=\F%A&8YJJC;DZHMZF=?O.V^^(P\/3SQ=GG@IN7O*5NU'C6-
MXJ6Z[*NUN@YDI\_^@]E_,/L/)N,_D&<;QCT(LSAGB?,4D\^+\46\?2*_TOW+
M&ARSF71RD+&9H^3DJ00#)Z:*S.)Z%M>SN![$W2_)5&=A[:ZP[FME]Q?9"_^/
M%.+\+-!_(@"8$E!^G@FVSH*J*33;1EL"^1V*K^D+'96'.F1U*-E59F7*2F7J
M:*`QOB<^WU?^2]['H[#4K$`.K$#VR:M\W)#+@FG]W_%AV-K>G$'FM!QI"7,,
M#S-0-!_XEGK0N$7^L-0Z`5F,J_*S:3*;)G*>1!5!9=Q0T6Z:22MMQK.4--AH
MK;S.^#4?V!#]X*0A>D6^4K+_#)(-;:-(GZO,_JS5<VR74=!=N5.@%5OQ4UA@
M-GJ^00-@5M-F-6T\-46%G1E7SF8O<B_A[7Z^%L?OP2'!0[K=>HAVHLI[!AUI
M5E7`1=E0FA>?Q?DLSF=Q/HOSH4IG-++!6=3;*.IOHL2+UI#@N<`8S`8ZIW-`
M.Y'8+%QFYBS#9QD^R_!9A@]:&BK!P&8![:B`=M\(G[!0JU0_U#_D(@I^CN/@
M*PQ#Y?HIV96TN$+X&[=[.J3GS@K'K'#,"L=D%(Y.;,^X`J+'9R+/+Z>0GS$]
MC>L2/"665+CQ0&&S?M[H.>W:2LUPUCYF[6/6/H9IFL1AF\8UC%G@L@3N\5,M
M5_1='D*7+()T#[+W>K)N20\;#X%SCYS?.V^?S3(KF'N"S!'@/5>=!?TLZ&=!
M/POZ;T?0]V7#LT(P085@CH=8+`R/SK'R`U8_\4-"/N`R.YNXZ(*Y5PR/=%YX
M5@YFY6!6#B:C'.A@-;-^8*-^<.6A*&N&#%#V:8VZ`OC`L)DC?_QLOENIL<P2
M>I;0LX0>I%*0SSIGP>N4X)U-;HL%V%$//OU\M%._OXB"2QBF"0@4[6RUU6;1
M/8ON671/1G1W9BJS8+=1L.=EG(_>RUS_QZS_$U"'S:6%4V;-9);/LWR>Y?.@
M%7\BEC4+81N%\$-^[N[!+D;T=;0)R^*)R3&)#\<1%A(S9\D\2^99,D]&,DLQ
MBUE`.RJ@9T>XQ6*Z3`@Y^9"5ME7G^^)'A80SI=5F<3Z+\UF<3T><=V4JLXBW
M4<1?Q-LMS)L<+J+@(LZ>*0<1?:3<DIIP10C9O%-QD3DSS4I]9I;JLU2?I?H0
M4EV5R<["W$9AO@@"F$-W_+&BE%DBS]6!9#-.]75FJ3Y+]5FJSU+]FY'J'5CM
M+-@G(=C-O7A^"9]A0`B!+X$?>D@RR[IMUBRZK13=1U_@PO?3;9IU*U@F&X!H
MW2D"&WI_GT&>F_,IQN(&NKI6-4N)"P]OKL/XZT.ZV^6RQ`O+"ZI*`;759O5M
M5M]F]6TRZENK*#6NK`T055+DG\9;"@]`@H["M"3%=[/J?J*Z_^TMW>+)PX#\
MQ_\'4$L#!!0````(`-&(:D6R>5_(5H(``+T6!P`5`!P`;&-U="TR,#$T,#DS
M,%]L86(N>&UL550)``/J-F%4ZC9A5'5X"P`!!"4.```$.0$``.1=:6_C2)+]
M/L#\AUS/8%$-R+:H6X7N&:ADN4M8E^665+VS6U@4:#(E<YHB-4S*9>^OWSQ(
M\1"/)$4RT]XO5;)$1D9$QGMY1_[\]Y>="9ZA@PS;^N5"N6I?`&AIMFY8VU\N
MOJXN)ZOI?'[Q][_]^4\__]OE)5@NP8UM6=`TX2OXAP9-Z*@N!&OUQ;;LW2NX
M4Q^AB<"=8?WQJ"+8`N1?'=@6^,>GY1WH7"D`/+GN_N/U]8\?/ZZ@OE6=2]LR
M#0M>:?;N&EQ>^D7]SI3Z"`97'>6J&_IE:1\L_2,8A;Z:.E!U\=-`Q^I\!)VV
MTKM4E,OV:-UN?^R//G;&_QU^VMZ_.L;VR04?M)_PP^W^)7ZC"Y97RZN0??\.
M5K:%\-.[O6J]@HEI@B5Y"X$E1-!YAOJ5)]3T[`78FQ;ZY2)DXLNC8U[9SO8:
M%].]]A^\^/.?`'OXXPLR(B_\Z/J/*]?_^'*WTI[@3KTT+.2JEA9YD0A+>E49
MC\?7]%?V-#(^(BKESM:HES@4!*E/D+\N_<<NR5>72N>RJUR](/WB;Z3`GQW;
MA$NX`52'C^[K'OYR@8S=WH07WG=/#MPD:V$ZSC5Y_]J"6UR7.BEA3$I0!J2$
MOWA?TT"[`.3)K\MYJD'CB"SVTG5C2CY`Q[#UF55.V]C;3:N]<E7'/4/QT/N>
MZB;Y@U!#1'GXXD)+A[JO/I&4$:"T(!K;5"@1:VL1@2:)<MN)NL/4#BX!>:\]
M[K:IL>2;[Y-'YQ-AJ#M;M=`7N'N$Q_>HMNS%Q,>NC^63!R,:.!#9!T>#14S2
M;>VP@Y9+`<JIPW?S$5<.9@/\(.%K:%U^75T`0__EPM"_]Y3NN*LHW\>=7KLW
M^M[]KES\#0L!5`J@8L`W)NA_?KZF155KDLF"IWI3E,9-<7%C!._JLJ=#[3%Q
M(19I38DLL"2?5GO<KNE)%DV<:-"KCN9KAC_FF.0]<:W9N$79NY>1BMHX]BXC
M[/U2[1S;KPO!TU.5JKE1T2/5]8`NMZJZOR:PO8:FB_QO*)`OVXK7ZOS%^_K[
M1--PU\#%?9<'VS0T`Z+)(W(=57-CM<;Q0L7P3L)"OA:<4=0>=<<]#Q5'6<`7
M!K[YXAK&1L7V=<K95S=2^(./8(;3)P+1@Q[45_71A-.#X^#V*+M.XP\WCYJ8
M!IP1I?1Z(R6"&`0\02W@B1(*EG/,ZD3,VC-!$D`C);(28)%DO4A(+*$&C6>B
MT3UT^8"1^(H`>"3IP1M-X^%H%`-)(*X%L$!)P'*VD5'(."$C38@04$W3_D&&
MWPC8&_#706L\Z@+5!2L<^+3+`[KM%IUU`*JE@[_V6YWVF#QP@R6QWQ7Z>U<&
M&&9%<Q(84[TK")+.`>IS2[-W<*V^0)2+QY3GFP5CLA+<O-[NM8]()*(`DP6H
M,/$HK,`Z"D'/*I<(\5LN\.'>QF.ASS\)QDYVV,6`D^&08JA)F[A@1=P9ZJ-A
M&B[I/UKZPGV"SIUM;=?0V85^RIC8*"&F\8F/XCIR!MYHU.[WO(D1#U8A493*
M:3F`%'1)2HK\+FCRI&9W*%*Z(V<"IF:?=,(^F;WLH87R'2)NVJ8\-P33.B4]
M*K!+$%*(JTN0\'SS78)3);@;S;'23@6K'#V",XV+H`YZJ).@$Y`>:`F=@!0?
M",+)87<PR1(-13)9V'3@$W:K\0Q99^7.1EA-^A#^;OJ$*PFBN87[_;^JAD5^
MO<4>F:KHZ1:/B#Y#'?\\VVR@YN)'%AO<UTF/B`;*;A:_]1O$"Y=NOS<^<H&O
MEM<V113SAPT?2.D_$9;PU0.>?L"PR,`>$!6]QP!!`2!Z`J(H8)JV`-.5/HU'
MQ5C=6LAF'UM$?2.UT2.U\4DUR:P!F0F`N+.`O<2LJ=%1X67;-^*J?LQ5CW!K
M6!:9XL]T6(.LWQQMQEJ0AFI*XM;H!FX,"^J?H(4_N`_D9]OR^Z(/-G(=Z!H.
M)"/(!QQ!J)IVJ'2I\K5`94TI,']:KNWQ5`D-HZ+:`$]E0-5JU=;.9.ZZ>0.N
M'S37TN3L\WD#SAJ^B[;F7%(LT<J<53T2MR^WM@.-K<7&9MKKVL&ZFW0N<J+_
M\X!<8E`U;4JADN1K1XJHSXO)P5!12K4=GC+`UP:$U`&!/O4U&C4,3FIS\%L?
MBM3FF/<Q\"C#8"4:@,*U(#'IW^&F;.["'3HO,`,Q\M'U43?>/7;=7J=;@HO!
M-U(2H$6)VU]8GT<ZU7M$,OXX`4,)<HCZ5F+D5].5D[B;5K0A[/6&@U)=L)I[
M5E6AOI0_3D!O4W]H$7^86+JW-^4_$O>FG.\#VU5-43Z@TPIKH@%0>3S!T[&4
MC/DJZ!6]E1[/FNRD.B^*F`CY&(_JQ1O:[?:PS(@3?*.ER-W!*>Z(,IV;=$=(
MANY(R)>`=N!.(;C6=8,,KE337[V9F71VC6S$61WV>_97\//<VMC.C@W(<DX]
M52&Z21ZH0-\"?7Y_R_NQU-#2MU\P7;0(%QUZ)E2Z^*-73;NNTY#K&N.:"F$8
MX:"J*D8L-]T:EFIIAFJ&U+LQD(9[A`<'KN&+^PGK\4=N=/+*$<(ZG,KQM[R#
M_@G%',N(8"`H!;>[N!Q`"Q+.)74XA!+'8OUYMI0#[@4C.QG;11PE%L@/JJ'/
MK:FZ-S#GY`9`]&DAH(RHP!MI_>Z@=P(](HGL>O-DB097><,HA,CKE]@:+=V:
MYL&4&%W)D#DU7PPP_"4-M+:7D!AKT.-OH>&!39KF!\=^-G2H?WK]BLB)G\6>
M9$0RK.U$<XUGMG$^KS=>0U&-0K)Z_0L,8OTUBT`+X-K@J`>=IHR.8/'/M,?I
MZP,>7\$'HA(F@9_`42L0J"5!-UZPCSL)/G:./K:PC^D<(/Z6?-:(>S\<?)?N
M0XZVC^Y5CQI]%$M2]2$]RG`U5:$0>O3/0]_:SHU]>'0W!_/TM'#.*9Q",IHD
MM"**<>\W&(P['E/YX@'N$@*_`)!XPE[L(9[:_)!^VCXX:"^4$\J$=P3LA5U7
MS:%@/X44R<A$$DAE'/Q->;3QP[W)>G"&4T_I]]O>`=Z$]%F"#NA68)(BQ*2<
M0[85V)66Z4S<6=ELR`3G83.,KP:[.YH%<6+I2XA<LC8Q=2`>%-VJ&CD^^)H!
M9;XW&T<VEUI\T:.T\?BV._:0S@0#+!GXH@&3#7SAHJ!?@\V*'#;G<$,-AG?R
M#)]L'4AGR<6Q1R'0!F3"[ZWRO7L$M:NM_7RM0X-U[/&'>'\>?\64(5Z\-=5M
MK&Y/?V^@'WY2*'>6P+;2#\&%GB$B[S>+A_/4[_"I7W=TIP8&B>%D"X6,0W>V
MXQK_2]N@Q<:;;;>V4QNYJ5M[LUYI<I29H0?O8&K8.2;##4DC6[".\@`5*&@`
M696)G203-T<3M303&QLO<H1A9'B8YQCQ6)KCGIVU-?`H=8(0Y$33R4O"\!37
MA#O<AOUN,J("B8")K/-D)3^JSC.T%[=4'A2E!6`ZCA)=(01)EFOHAGD@1_)7
M4#LX=-)V]J*9!]SKHP?R[=W^X'IZSU2'G#E"#]!9/:D.Q%8=TF=-*Y'=)"ZK
M4)@WJI7!T%_?#14+@G*!7["7TR0HFF#<+QS@T@$MO@68`H(:T,9]URGMNQOR
M0I"7TEMK>V"[27?X&:J24'ZI$I81&JJLFMX@6WUZ318P>3%2.PTUEOAVF"W+
M#-XA8UL9#[+Y[AL1)VK56A('99':&R8D'N152%.YU2$/>=VK.WAC[U0C/C'-
M_9IP&@ET*1#JPTPN:`$B%'QC8J7BA)+69@&;PUJQ.#\-TGRPQOPD!'&9TP'-
M#_L+C7K'W;:_"Z.&,3PW!HKKW*E;Y]R3IL5U9@=(%^O)'9BL5K/U2B@&TR<1
M!$\6T.+S]HA&'VH<7T6/`O65X3",,_$;*,N;P:`G20!G[C`\M5%<0.?L_8L\
MTW@X%]NSUFEW.THXFFO>E\='Q65L"#'R].MR.;M?2\/,69OI3NP5'M9<=!U_
M5E28%[YLK]=M)X:[)"Q^CEF4S"6-_7QN3[)<"!9^J(Z^QJ5D3?)%GFDR]L,%
M\P:',NKX`P/R.B#OBYT[*VU%)VJ%T/!.BI-(6)]8*2*<O0R`JR<(7?^*](S(
M3GV\P2!/TX'[4(^B>.O<?OI#*@KXLH3&?B7&=4H9UQ0R\D(N#)),=\B"E\SI
MUHP7!&.FV*1CMS<<9:-&Z-QJ109F(D>"Z=3\\,M#C^`IU$\J,M!B$[L"^I7]
MFY<S@_/E1G'%HQ'WQ'ZG<VR9L%RRM2"0W&*7?K^";][_PI-BU&!\)V+\'JOM
M'[,0B[HB01M%(+>+!*+Q(>1GDH+'V%K&QM!4/-PZN:J=$Z/E1#:/W%)Z\H])
MNDH,S^'R6#:HH,00V(%?I@2Y;QKS%`/_9#5?@<4M>%C.5K/[]60]7]R#R?T-
M6'W]\F6R_"\PF4X77^_7\_M?P</B;CZ=SX3.8U2!H03**.]N(41R0(8%$9IH
M_SH8B*8SH1\=F+T9(?^])BDA3QG^ILP_N^:+!"&9+>!+%=UGKM3>SIGV-H97
MWE"-@)++5;(@+V/^)N5IP2@K,,\WZ@TRL"5V[J8"RU)1),/$37:HY>&EW+1-
MRI'QA`*F-FT4<:.)/R%#IZEC;"M\C;-[JQK.[ZIYB*>#KD9FT\?,SU68,S('
MPZ$R9.?/$R,S*!-$"HW<D#XAA[4-!]""FSV9WJB;TJE)$C=E'V9OU%>4[.AK
M9&BD!?[1P@4).^%>%<<<S[Y7XEQ).ADS_,E]G5LXG"!RT1RA`]07#OF?Y/>Y
M/Y!C_(L-W3[M_<K?;)81+K8+4T)CWG[!8-3/'$VPHH%?-F#2@>T`O_068.43
ME#$-I.D@U>VW:']*#?O-(&60>7[*/?2<%G+Q(!J@5!<)[&F=@;><CEG9*I"$
MB.YR[C/+?$4L:1SUX!\B^#=X)`\1[D1?1U:9D1GCH!PC!6+T)!1SD!=U35WC
MH@>(:QF/(K9PL8EAW9O#B+?,YTB28`S$H29G+'9[I`U)'?F0>[S]HN@9ZFA+
MC/R)KWHN&BTRWJG:)1G=$9$N*3RVJ=HO+`UYQ`.0><`X>D#-\("H<4T!CL@:
MS?"ZLS:J<^Q;<M=`D'`XG"9C]K*'%H(YZ5VJE2T#'991G#==77O0[0\RYH9P
MX8"6'KJ9&D3RRW@*U)UDI@QIUN^X]+Z<;(XK3JWU>R\Q-Y81N$--=8<PGCV'
MH#*9M[2W)1G&^0:<'+U7D:'%0JZT&+'#O4S=^#?X=C)HHQ7BC:2,/K0H:8:&
MU3GDN&],`]`W^X-)T_#LV96M='I'=!J>LG&?,X[,]Z/D(/<2*)T?.;X@.8'N
M:<=]!+?3/@/J7F'2@[V,4RC<_:Q;[P3P,0R4A'S8FW6/LD(7NZ5-PI82(=&8
M*4D_WC[JH-T?9RR;A_$;N?NS[DG<,D.@\_W`Q6.-^J'TB.9\9V3LE2OG#-'C
MF2PJX!FVI+JT00Y+NB:^\.MR<E>1V]%'PZ'2+T%;-5X2?R9C%;>^.%G5:'T5
M/%7<!<4I*MT%$K%3!.0%F2EPHF3#J;".><=S"DJ18R"5I!K_-I!!MRR@)3AC
M5Z-3*,2_6NI!-\@X*NP(FA<3N$\0?#80#FA#4TVP(M>UT'EH>^/?%2KX8%XY
M3'".K5(=7'^GA"V:>=.V$TM?X*I(O`"KA!2INBB)*O)N(NWV1AVNM:?CWCA_
MS81<J42+DJB_<KXK>%:3&G;%&9V7\_U!">[$8'+J\@8^LHV2=`,@N7Q$SGY+
M)@_P=5_2W5@;C>$@>5(1?,#-!B37@;+,`_'5)ZS+K[:M_S!,[M@H+E@&LBNL
M-6>0]P<]Q5M[7^.66J6Y]$G;'-KF2B\(HM^!1Y\8-'OW:%C>$62F#V[^71LC
M`Y>!K3,V!NW]Q)=2<8=`=0'1$#S2\L@"(WZ5(&KKZ7XEGE'K]7=65](K&="B
M05!VZW21GCK-5T`2ZJW7<92-_3>I^3:AHE"4R;547YK%,GFYG(_KHFH4[!O0
MZ1>J21+AXZ8BO&^`,WXXA4E`R7R:<D;W<-SO*.G=4!39RN,7!\+E^5T3X=19
M@U]2Z5*T7PK38PW.81N8@OU=N`W6PO;#=/M%T6(QQLBBP@+^K)W^V,U-Y-XF
M=A<(.91W,*SM<98#?8(;VX'LN;7Z`M$7P[*=R`Y72X^*83M@OT#WR<:_/$-6
MR;Q+I&)TDXF<FS2<=_VNWQ^U>QED'YI/;,7N`_-N#O.M"&;0$&!V^,]32UK`
MMR6T>9YTFA*$>IOLF5$@9)4\#8J\=9G>0/T_J,ORC:"\%>K-^C#/LBU!CZQ.
M#/:E2Y2A_C^>S3AN(I*RJ171.G&UW(T'@20+;T<'W$,W4)Y_"2?E?;&+;<E*
M\6[#[7>[&1/0X64V+#Y*?-*LK%7@`4H^Q$(C3$"2K9%EAV_.ZEB&DV1#YQ(^
M0^LDUT^1-R5!I*<.;R0.!J,V'Q8]P?(AL(S%1^RM5$%SB26"DA=M88>(Q-DT
M6#R(9*Q9.ZJ%-M!QH*[DU#>7"`'(X]&K0&,0WW42$M^*98`*E2#F7J7:7,"N
M72+%@[V_.K(G<]\RP+-(+"?AE-M;D@,V,0,,Z9=[*6#.#YK<$N2$>Y[:W,V3
M,HYO*N5C@Y/L3LA/[T2G#SPUQ#;?3?N1-O/TL$LT3QQ-Z"0FK4*-F"O).UP>
MKW1:O0*EV&3!%]7Y`[HTX5VP-)(U/55SR:*FQ.LUBQ-R8XRX;FR^NTKJ\J=+
MF8XL[64HXX&8"6R)/%]?HR'"\WS3S1*Y/R-]8"1EX'-:NM9&YXZ;H>"3F>$&
MZDN>#G12MM:)@RW=TJWQ:$D^+3:+@TNFQA`UYK.Q?2K4B2I=B/!N=%G->7N`
MO5X_/LT<)\7D),MA)5J`JD&/,7B*M!@!M@!11J;^=",.S:2Y("NSBIYB7>Z]
M^IHV`!';YSX7IOG=[K,J1A(^NS&09MKHX$#><V,Y+XOEGP2-^)..CN)[U4*"
M02!9A@N9JK><;42;_O9UOIJ3"Y?$WJA4*%!SD)KF&4D0F'#6S$_IL7#(PAJY
M/.Y?]**9E8$]%UH:N%%=_*=[4`O$237%B45Y)39P3V(/C]>>)O8W$D^/MH*$
M/+8#B$KL*D>F%$!$J\CQ+*(7N2:):"8-IS3OY_#.';H9RC[N(Y&,CRJ%;0Z#
M55</\G*>M[I9.]D5*4<ZEBN@//^Z^3">FH>'WCQ-W@FKU>57^?8C5`["XM15
MU-GR<-8S5I`<4@@9,[>PRJH9W,A)&Z^]"=W0!%;:G%BAF*V\<.'L5K5%O-#L
MCL>9T^HAU:*DYVD7OJ4WT*\5FCIO?'='.1H46@&4&V>FL?-'V`G'EB6DS+HX
M()]':ZFMMT^N9(.XA35];23T@]+>+'T>3>"%Z[C;C6\FK9POCTJ]!WXLY^'H
M%+P6FGO$_2,'DGUSA@4VY&[(9__&1"/+;6^3*$_P7!\S1NNIKKTP2ZC96XND
MR9B'4FMXI_Q9%Y@LA(8O?$3HL,-?'A5%:_L_;></;,94W1ONR1"XT:(EV`U3
MAUV\1\Q&G>X@?M])>*$@T`V$E?.3?OCJT:Q+D7M?F88A5D1@;0-/2>!I*7P[
MC'C7IZ_1O"77CYGK+;@EN7>*[(B1H`9ZI`I\]VA,!%`S=PZ)V@93)_MF[8.I
MK98DZ;&7MF]ZP(,/RV5/)F4U;*A0L?WW"BTIT,G,G/;@94\UF3U;P%/->Z$E
M(J>@A!ZGW7KZFL#;J)H%<DZ/O>J:>%>,B*5`XYF\F7>:O-:BWP,[ANSA1>RH
MV\X\IE,Y1X9T?&=,6=;[;",2&[>CD'_>)6TFH+T1\HQ7SCNAT-`/#?<L3TI^
MVP0:-Z?`RDX\GU(]_!GZL9:.9O[P7%KO]X(.IQD(>F?TF8;TFMDSL6;>.GG>
M0+8@N%9?0C_>XWIE1C<0^+DJO%$ZS;.K`++K[9?ZBI)T=9$G`EW?`\%66Q^4
M:8^>"W++O1>NY26&NDB7J[;>.ON6V+]005EOE$\+KZP/AB=W/U5+G/)M7&C8
MN=Z6?3GW(52'RKHX[IP]"$+)S+^=(-&J>UAQKS&W-/D)+<\$7M0-AZ/,'?N<
ME-8ZWCW22F<WK)8TZ<@:]W$H<UEP28ZP/`\-P;4"GN.J!$F8#DT>D>NH6@&Z
M"EX1RSE'/0J<\\T@#@2^^0+E.=5<SL9.61L%8O@D$'.`&/6,"#1-5?2$(4[^
M(\E=,#&2/2L3=ZHZSJMA;6F^@Y2JYGNW07QQ*<3?+QYZJ02(/-JZT@\AR;C-
M=8$OG&4>J05T>^@8MCZS,F=8JC>>SHQ,)ZO/8')_`^B'V6]?Y[]/[F;WZQ68
MK,$,?[^X!0^SY7QQ4Z/I*U=UW&:-[T=JGN9,@8%D4O&/<&M8Y/PNV</-]!1#
MN=4;W\DT7B3I%N*K,/OR.TD>&GZ@037W#@[<0/9_H2A($2&<E)/UXN_9C\>Y
MW,R*`'X9X(-?2DTW%>2-AFIS!!WBS.^GR]ED-0/S>Y#*V?(A-SO$\P&<X3Y1
M.+XU[1^?H8X;A^T7N'M,W<"0_&S#R#Q1@+>/KHQ&@Q`$B1S@"0+?F"A!(Y#S
MS>HDFB4:/*EQ%4=)LO&5G(R:/I%T:'.+`HYN;Y];=_`9.NH6+LF0)NGX0_Y+
M39]&RM6(]RA%3^EU^^P<$9.)FQL02"5_^7(!%=SLT9^*[50$VYF==[9B8_TL
M1L=#FPA:ANT`T[?32;.SD5,RW$@\GF_A\X^05M-42?JC%<G!>V/O5",.VHP'
MFVPO3TKGGM#J=_S&DL@@`T8J!7QC<D2UE.<9U"EH4&.-96HX15K*9..%Q+^]
MVQGLM!CIX?I)234#HB#O8<X<=S$93:*FB&*\\=?M=[U\?B'Q;!P8+B"2\%/P
MQ'A]?NA4Z(?&,%HFY"/P+>Q.:9&=E[2WH!#9L%TXE6V[J_2*@EMX-M\:7<'P
MO;A?S^]_G=U/YS.Q\SBE0KHP=,6G^9W2FR%8_\!X-G1HZ62ZB5Y9=`,U4TU/
M_L;U:L,XS=.'=\JQK8RZ`3IMBW7\6N`HF,Z\`BJ;;$EFTNM9'+))FK'G7%Q6
M:GJ7PO&W@^I@3C!?@>Y)!7J=IG+Q3Z5V!I-@OH7H:")9[CK>G$)*J,5F/#1]
MM!NV6J%F^[*HG:D&-LFXO$04YUDNYPAFUP?563@KE^S,HJMPOH[Y=9[ZIAAN
M35.G0`3VDJ@5RR49R)ED[XJG(\<*IYM*K.Z$K$;,ZKWJB-^H5R!,4Z"7Z1[!
MR*.*H,G!?;(=LATPO[)/WA"#M+@:W,L[8_]Z^RC"F#P0"!2.JK,L3$`38A:J
MF18*0%5:"*:@*=$M4J"(78;&6['>TR+1PU0H,!(=IB.GY5U-*`EL_J^\;VMN
M'$?2_2MXF#BG.D)5*U$72[-/*MO5[3,NVVN[>W>B'C9H";(Y(Y-JDG*5Y]<?
M7'@5`1*D0"14LQ$[[;+)1&8ROT0"2&1V$$T.&?A^M`VV5@N5@BJL@,GM/HYB
MUU^3);_JURR^`@F8`A\M3&M>AYH"24N@TU5(.7Z">AG!0"2PQ%HD'6H&&$ZU
MF=F'C\'`IE7BZ622%J@N0R5IZ&C)_-)>)`$P_O)I.,J7-X+8[*_(F0Z&PR']
M__\LST-L'[P`J;^BT7@PFX\&H_F"9B4_$!BPI!\T'@X0-2/VQL@9G)V=#2;#
M,_H06?TGSXS8,V-+@"G/WA5]`2``[D+\@OW(>\.\Q]4-CF\WC^X/N?%(WS`+
M2QD;RN8\G^:364X,):V^/M`F5K^PZX8T'X`0'J!E'(?>TSYF=Q?C@.YD:"]"
MH9Q_JTD#LZH&DJH1'[94`\!8:C+/`UC5J@0&87X4;+TUKP!/?%FT_.')RBA*
M'C:**Q$'ZJOU29I65Z2#&"'TC9(".\\\6BZGO5SF<%)G9&6(2/5@!SKJ$^9D
MCX,BI%6NV8@8TZ@&([`9=#IDD^/$AF2Z!H.KQPIX8EVX"T(WQC<D>,3/-.6@
M_DJ&]'FC>)$PH9X4=I9FFZ:D!K0$V,>$&O3]#"WR,=#\[N<U'58I681_[$A$
M`ULML='RRKBITP@,<"(2!M(:$#1%YP&';]X*1P_!5K[!+7W!*'1D7"A?J!OG
MNQ`16\<P:FP-G=)#E"`4=K0(Z!0%C*#;FC8;6QDLM2J`0PMK#]LPO1P^9QP;
MA<'58_FS:1D2C`CX+'*,.$Y%''@`".RG:O>'`@.;^QT)]U;OS0G,TA=@`'#`
M18O`8RY`P@!Q>NA;\E\+DI&UB&KC-%%G=A*XB%0`A1M:02M8>31B_6\O?KG\
MX<6WX847[8*(-CJ,O3=>ESJ\QU$<[E?Q/O3\YQ8XTS2`85SJX5K]P')6"/)8
MI;QD</2=C([H\#3A+F4`Y1S07Y=YL!/]``IEWJ)$CBC2AI68;M0=NAF-N@9Q
M2R%>>_$7=T5K_+W7;;97'S3I)BJCJUKG;#%+J\4P&B@E`KO!?IP\CD`>4)A)
MK:@$%['0\&9?OXLN>A3,]%ON,#LC1V+\L#OGQ\HD`H`=.^8UAB7'@I:=\@BO
M/CT';_^QQAX'`OGAT/[)K_XW:83RQ8M6[O;OV`TO_?4%F;\.OE7MHP;LOVY\
MY4H%PRQO->DZQ$DA2@L18HA2,XL!;7(Y7>3J&P<J!D9QT*@%D%EA'\7!*R:A
MVI97:'WQ=@V;>C5OF)PCY&RH[XRE;1928JA$#7K'3Y.$CEQ"T&FCV?)*LT>#
M-B#`<X&?8N6")9*'#4)&S(%Z$#).)A9*QZ9*(QKD<MK+90HG]496A$B-'N#1
MT;27)WL:#!\=-H7.QA*`@&^1Z1"-8^3R\Z,]:*C=JJJ3&0H/5S[=$:,)#Y_=
MR(L>=B%VU[?^'V[(6E+<DU!P5/,)E5XWC!@5GM1/819.`4(YZ0%BQ!&GC@(?
MI?1I^46@.^&]2)^4822#XRA&++_GU0V?/1\:=6U,]Q"&REK24K2U/&*JRRM_
MN5Y[-'1\#*Z]I^!P?=/J5=,%7!7Y4JWX.79FXQ$OXWH`-)29GN>CE#J]R;!<
M_X-$X'B-KJ\^W]XSU'TR6]RU%QV(G$VN@ZN"#AX#Q.@#5'KM17*!HW&?@C?R
MO^4O'0)MJW2!<E;[M8W&X&.!:\_'+'U8::+)GP:;Z3,6U#<BYN*)'7VCM'C^
M-V!L?*QH3A?18&;OBK'))^NR+GJ8FZ,4F2DNW6WV&^J+ON`U#MWME[V_OJ]N
MUVL@"#N/M^16U;^/SD;CN7!VC_*I+1^R\#OF_Y-1$1VVO^A:<9KO544BAV21
MBMH$!;WJ21HJ;!(];/:T6IY%D4)'QR*)'[HHMP]O^=6EJ33Q.STQ^AKX,>T/
M0P^1%,Q#^BJP!Y3QI3C[+F;CH7@A$Z&4-#L81(PXN]9`R8.Z-"TRBWV7<9E;
M^2@M@A?S(#9),L$`O::"KRUR0DUXE;F;6CW!+U<>Z9Z-4C#-GP1;IK#A5>/X
MZ=A)LN8>5B]XO=]BF@5^'?C/'XF1OZ(*UKXQ\E8L6MH+ZN@1%&8)4S)`^?(E
MUPH,9C8X)&Z*EYEX='\DR<&?L8\WGOR4N/XMHUBJ946YP>9\/$EG*TXP+:!"
M2*89T^A#0K6G7H7-<-(GJU.2-2F5$KL_8-/"%<VQC*9FI4`BBW#$>[C?X#A)
MK&KXO*(W`!`E8$/5PA:3X?0`311&G%Q6BXC6C.*%%9;;;?#=)=8Q0,E(L``[
M5G0YN-"'FX#$O+^!UB-2,$T1PF1:`4;7M><^T?C:P]$-D5T58N+78'`FY$6]
M_)5S)@!;@29#'"LVL;($7<<+G.1Y?+F\O[^\0%<WY[=?+]'C\G\N'VR#6*U]
M2G`FUP\0V#P?KY,9]8Y\'>(']J\[EN'X>X37YRY9(-*,1_\Y>>CV:>L],^=.
MDUN"O1\+ML;UTS<+7SU,JZ^(IGF(2H=&"5E$!Q^@PO"(CH\*#&2/YBP,4,H$
M:'(*A!*3;B*)]&RGF(0C0488[0@18.^A%W`';D:CSNWP1Q4^E>VM^B:H#ZFP
MH[RHFXUF==ZAZ@!L0?QQ(C,LWX7!/_"*9H,\)6(&M6+"X5AJJ/4(%>O(#NR1
MV/(.AUZP]E;);^GU:^7/+WD=%(5BGM27@*-%'13I\C<EG_V)#F`+(C6(SV!)
M!=VE@J;(7$D$A<-DO0'7`[-&57:@\QZO@F>?EB\GK/[J>CZM!WVQQX_!`X[C
M+6\Y+L_F[D@.%+UJ/*J:\_1L/*Y#<SX:`S8=+RFZC<B8-"FU,*HM".]!11GB
MO=>=NXI1$D:CJ%YZ.-BW0T:]&VBA3QBWL`LQK85"(H>EOUZ^!F'L_:L^4):_
M813<4C94C7,^&64Y5#DQV@-UM\5LM4=3#XJ4V4[9+@S6^Q5DG*Q'<N=0<B:N
M6R"G5[X%E\_'S[3RC@D):5OJ#B*:<SR-V"O[EGJMP+B/T'MS:4_?S^\W-.L#
MU]0CDCQLU&F(.%"^WS3+M]E2.@/T](XX*=#J1!HD<[I(9@XK=896AHE4$[`(
MH8W3Z87F1S)D;?FBVE=`T%+E0WU7]6QZB!F4D@,N::1-/J>+?.:1(S=`,7XD
M6M&4&9R.<KG98%IS#ZME!3>_9CXCN)$G16L:.[/%+,T&SOUP1M:&3&"]LE9F
M4_.R-F4`ZQ4XZRZ'"7#9+2O@A%]E&!:2?=54`CO;?G&]D+6>N]WDOV1)*B1P
MWOOQ31#?;C;TG\_$L47Q>;#=$BE"MWFV.((TR.S=G5_U)@5YZ9!L%F0C#!`=
M/6T*R<<CB^@8\1%1,B3*QX2.!0QIBSD"IAO65)(>,Z]SW7EY^O(`N71P.T*(
MXU$E#C6.5+J%KB;-TWGOQ]VHD[?'Y2CSW&)W>51Q.]DH/XGKZ4=K+=S/-F7`
M8A?4&FTMW%"[#P#KBM(#AEL__]T-EA^Y-[T'XCPDS*@G@8XJP<B@=/H6^*CX
MIQOQ[&H2^3I$YDN+%_(@!3#:Y.`.\2H(URS?')'HW*?5[.T`<X.]BE%:IRQ8
M^.5WM^Z]Z)]*6^&"5T!`5^5#O0#E?%Z9A8ME1*S8%C]2OL,MOH)\E)X=:)*;
MGQA($IW8@J$H!?KG]]_P^IEXK6+QW);H4B`&C+MF#EM8;))FEA`J54VV#I":
M!7<Z"`Z)574S;T*QHB)A\5TL#M`,X/+3(`@ML:!NB8O*I#@HE[>`!F!WN1C"
M+G_LO!"N7H6B88DA4Q4=%A,W[JOJD7#A41`TY.,K)Q><#<^J4*!TK#G_[2A4
M)6.B42CSJ*B:EA@2!RHXOJ>-Y[_A**9H&"<_4QR,"SC@ORWR$/#B5'RCY>"K
M-3UM``T-+*C:SF)ZY@@`D=!*=BK-0D*G9#S=-Y7&E4K3-Q84S8O"045\V!E"
ML:-HS0L@LT77!I73\:*RLV]AYTY-@A[,(Y;LS:FTTVQ0``AFO.V>,O2`5S3&
M\W#4U-A&_H))S$BY4`[-QUE)T(06RHFEF35T[YO6L%^ARV0CF%XX0P\OK@V-
M</3H@"]/$G$W:)UJ(\K(_A4488T&6D)8O4Y@$)8V);G=G`>OM*82VV1@FPUX
MS5KL,H-Z<B.\OG/?V=Y$(PJ/(FH4J<=PJCPQY)=3\D8\Q)J+(Z)D2'9%E$"<
MC?J1#8O2<2T`M3%U.;VKRYR/T`&QLA\Y^C-8[6L^%]EN#)./I&JCMQ&SJCYQ
M3D9ZW`U\4&Y08[P,Z>/M^=_0^>W7N\N;A^7CU>W-2;B.>L1T\ATU&M5S:R"I
M,4,KT40O7[;!]R@K%?B(5R^^]^<>"[N_MG[=^"T"==Y4RTV?31:3Y#9!1AQ1
MZHB1+U19S`;HMV6LR,_U*OS((N$;[AGTI`%'KH'E;A<&[NH%[O)!>S3GEQ!:
MZDN7^XE#[VE/!TEJR1Z>8,J?`W`H%28436>Z&,[.N.=@OIW6*=VS\I%KL@;U
MGU'\0I/*=O0",OD7+^1"D\N^DSG@)=A']+?/0;".V-4=$D'Z4?HP_W4<H%72
M$#GZ1.LI;_=K'*%-B+WGE_ACL.?58"+3+=J.U5GJ<#(J:8%HP_4]]$CC5*3!
M-=*8\AE2"!:=@UAP[5Z@?E>^\7%(G]!IPWHTG(U&BT4>5>0K!7?%'#)S"'Q[
M?A.$:"VR'D!4'R5U%=W@)Q%Z!;0<\#4'$DIZT`3_-V^-_?4%7FW)=+>^EC0_
M;'C8//0EG"C."/.YXXQ3W'-2**75?Q/$&FSK$&L$)%83K'7(YG23S1"X&[!4
M@':=+GH!MJA-4,V#T(!NTT-G["RF(RF8>^P+I(SC]M+(,`S1Y4B32#+HPO4S
M:@:*%+'`W8P2;N[<=\H'3?Q\##[C.]=;7[CO-65'.A`P>CJ@RI7Z0=ID4L92
MA!+J`UZ3@ZS=GS"B0T#M[_<B<QEL.TY<FMY\M)AO.'P*0`0=\<+8?)<>/G^[
M-3#+)Q.M5*0U3D@T>.O7GCA(GH6*%@X945T?3H>CX>0@8DA-:!3%8.<&.J0:
MP4BE%CT<)YHC$PT\>)"AIQ(_"!70!Y`?R</J4"X^#0SF`BO*G6@GD\/X/S6.
M<;BV`\U=Q1+#N7>Q6L&YJVQB/!/9;,&S`$0R1!_JH!=,?P_4$9T]"XWGE!%%
MTW#&T\69!,V.;PN:.PDEQG+O0K7#<B?)Q$@FDEF#Y$/H2'%<DA]R<1_5U00H
M/0.P1(]:760?S\:'JW#0:_N=A7!4A3"]X(RD-^LKLH+:=&G_K#FQM?XM"+L7
ML]+"B"K[40<[H1;<`],H*R_C1-.TJ@);@9MZ@Q0BJ48ML-BJO7-_\!0(=MI<
M2J?V,ZW,&K!7[(\0Y'#FL.%:O=APQ#:OXS*]!AM/MD8;&LQ+GH:P^3(+RBT?
MIW/YN05LZW@-@@D/)ZQ`@MB\A(@0R&\#,NBA03I!M3L+5*$`B*`:MM3+G(Q'
M]:>!=:&)>6SI$IGCC<JW[E.^%H>`VC]JV:5P,?F%"%N.!%L`M,[?-&G,%A]T
MN[EG=5J[^R`9!6`?)&%+=0(<+:I1;=D'!1O$1[#'">F0.7="1,"P/P$[>B$M
MGU7DA?!ZP'Q0O=B0WJ@!JDW>J$YS>DY!DA,'0OC2C[WX_<K?!.$K<^^2.@SJ
M[QD_'5%@2C6M;D2W)/E)24(5$;*(TT4%PGV739`?F^B6=F2!M`WG*;I%=HX7
MV<R)2PN8YJ<OJMHZOH3?&GL\I"$_'$8RY%<9*U^\:.5N>;?S+^1WAV<P]<\:
MB$YJ&5">L$;SV0&:."W$B2%&S2Q^]`GF=!&L;Y0H&1E%1K,>3*.!3NAJ6,B?
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MW=1*S#VC!)7\JT&B$81$33M5QXO%L/O[IX=/N4B`&U"U6"GL.<GE!IG*]O@+
MD2*I/WCGAK0N<D.&2]TK)B>V&CZ4&TC/%^F)V!XC^CVSTIP)0>B4%UU".B4A
MPT3('2$(.]<IV%]IRFO2!P2(T@+P9/W$BG<V%.B6/FX0/#(>5)<,9]EU3PNK
MWVL1SNDDG"G<-)E<$3.UZK`!+ZR-@N*WY,\"(H4QH+P9>N8X,I@,>/L(.R#2
M7BJ&#]X`P_-7)*Q!'[:L)_2."$C^_1KX***DH3(M-'PX+N/RX>H<7=V<WWZ]
M1!^N;Q\>?D%WE_>T3/77VQOT\-ORGOS^YO;Q$OWZBTT^H02K.H>0:\8&;\#Z
M=."UXE=-GP;T"`D+JJ8UG*0QI\@G),3L\`I=)'.ROCFL3?HI>(9.'Y#+>77]
M^^/EQ2EZAP.8U?F'HGXL\A#7DGJ1RJ_!^XSKEH4(:6AZUN@\!NCIG?:;H$`[
MW[H16<3RPM"TI.SC]X#_$GW%\4L`69NQ%^5(XO:>E`.,W@H$%&!\K;_@8W6D
MM)ZQ#*/*KYG>05;@2;5PT&2TF,[Y=K)@'5FH^0Q7]%6[M+(M`9/2UN\\:Q=9
MME'00F0C6]0M0)IM5ZLJJV<O(BT@V_2*/=ZC5<W2Q=EBJ.0X(`K,ZI11Q5V`
ME9W5*:B*DP`N1JL(/P7?`%N@]I"OIDH?\N<!UP>MVQ^31:E\]H5O):='/H:B
M^K6V34%Z;4F/>HV``(<U^KW=7/Y8O9!O@>_I!2N?%E!9^JPYU.6?>^_-W=*6
M=++/W(:$27BUX$NYG,#\+%V*9QV24_KHGMVZ\WF7,-JZB?U0&`4(AGWIX:!3
M]":@_:=HTY-$'T05*T(>%)T=S+L$V+:Z`\'PZVX;O&/\@,,W;X7S7I+%;I,W
M@?^&HQBOE]_=<!T]!K&[+?Z=MBJ[">*_XYC>KGSVO7_A=7H+)$Q^19\;R:S,
M+!,F_8A1R=3+$,S24#KA#R4,ECK+%GD8H(Q+Q-D<E#O44B;),S%ZQS'*^1RD
MB>VT)56!5R!W9N_G8`[QOUD3/KS^Z+[AT'W&[!)V0BYI]@?J$4&<1<FGFO^`
M/Y57SBGQEV[C%QP^DNGI=D=?D89I8/S\#+ZZ24CEO+S%<*K;;8L\=I$8?PDQ
MEE%,>$8)TS^9`]?ZC7BBL1]FU(D?I_WQ5O0S1#%9L]%C[?PCT(:K/Z5?5W4W
M1ER\TB?^N;P]-34HSUX<^Z?PX@6!6BQU%T8\-O,I/ZEG[JKWJA?FKC?8)4[W
MW\(#"UR`&6][^-GZOQK,B[*<8S\.W>V5O\8__H;?#\Q5_IRAR\+"P557BHN9
MDV;1\[(Z"1W$""%"R?P%XN,%<MH*9.)2<:TQI;>+Y;(;LW:6F,3`QK`;W>[C
M*'9]FITD_UAU+YG%00TGZ@5$LISYQ(9XLA:CFJQFR`HF)PR&$5W".D<*:Q`_
M"N9Y`*8F)9E"EK!"?>7/1M'2JI3[<#*;S$NX@"E(?Q3[CB+[YBRZ6G]>**`I
M*_WB;7%X[L;X.0CEL4[Y*:,V6QI:>4=\Z`Q+ILNHH)0,E`%WE\5I)8LY:Q::
M3]FHJT*;LNU[_.S1FX=^?..^BHK]"!\S:MWEL=7KY\S+87Q.!E$Z4/9]A#1.
M.VG,6;C8B,HF+I`;9!_PSSUAINDR>/DADSMKI9&5\["F3M+'@+\/?]F[NQB.
MLAC&]HV$)E/:X*F*"V?;_)+,%=]-PA1LM7V@&EXR;OLR3M3O&TV3`SQ.@Z:&
M#YB/!&X6I5$\I[5X9K'29()5[-2JQ0XLL:K4S\\A?B9Q&MV-5?[.U3=!455A
M1W7'?[Z83$K33'(?KVB)&6&6K&0+THX3F<$M[6%+<ZPP%_^5B^]E0]B%/*G!
MUL-/K"M[,)@=*3_BUUT0NN'[U>O.]<)7>76L#H3`$5K'G;+U3J:C)L`6LDZR
MD5`^E$T(UJ82/G]F[])$:!FD!\C'+'LZ=G_8!V\5+#2CO5&O%H'_NT]LY\7;
MW6%B<W[L/A_N6;1_'Q[J5:9:A(.S1H2GY%%.WRI8'RD^GYZS=RE8@TQD3PYM
M"^$LMVX%%$O4:`]XI?E1DJ?!@=DF(W%8#T.HC"$-<B4MN\/PG5;C>'.W>X8Q
MFX$D3L.IT85%(%GZZ_\7>'[\!_G'GAB%TEZE.A5X4,E84[_*,6]8AD;L=A\;
M!*6C6+(GVH\V',W:`$9O$P044%VK5HO07KB@WW0E7IT`/,8%7*E7>9R<=8!W
MJ6@#^,WZ?K227+7_X_+A\>OES>.#A="ML6<%U,H4I*>4C7C,A_WKJQO2=-HK
M5AB1-9Z@?RET'F3%,V0`U4S<>'D<79RKUEZ9#*<37DB'O+_?NB%:Y]@E@664
MC8PVGN_Z*\_=DF@S[VU)MV#WA"D_"K;>FM5,C_9/D;?VR&N8>X?ID-[EI.N@
MCT'X<8NCB"T*UPC3TVCVU&I%6W1@?FUV']'@-G[!!\M%PD_R(/G[)W15C'LC
MNKI,:V?RM/<-^7=(]U!BC/[!'-1;ZJ#((`';:RL2.&#"7[.]N$,F6*D\,A;]
MBYMNS0X040<.N7)X\7BJG#A@C^6:VP41O]M*!B!\[,E<Q9;(1#WL#?8OUT_8
M"D(R4DQ(OZ,GC'R\(IJC.X*$[(Z\37?+"M^G^%7<B#[D1A'F`U`NO.1`9T`'
M?PZ#_:Z\<HB8V-]?O-4+5>231[]0P1H\HJ'=+@QV1$PJ,?:8!I_>"8TU;3V\
M)P+FHD:IC:*5NTME)LIA(T<#RF*!W"?#)9I`<-8PD>:C(SX\RL8OMY-E+""P
MB150@[P;4:ZG7$'$E!.E71UXIS_<B+@GSZ7&]_O#!?-(7__G!JZ,E.ZI+R\X
MI?6;Z)GG]R&9\VCWB=4[K0<B[Y`D>=+X#"QD0[W@X621-$@J$N+5;F#Z(^D0
M:`0@4(/[T2"5(Y;J@<RM+DC9"07$Y%B7*P!D14W860=;$D#6-ONK/&9R=7PP
MMNIJ;SK)ZC!F%(#;^ATE2F;VZ(++<@_4?K7)=DIK5)'$$(;^Q?7"/^BV^^?W
M[,??/!*^AZN7]VO\1M3VPY,=KBB^;!`4:ARI)XVFVT64&&+4!BBCA[Y18D"8
MZ4%21RHI))S:66@19"U4!`J]*W^WCR/&D%,[W=2]`0&R*AOJ]C85((O3&R!&
M$3G`LY(N,2NPNGV*</C&%KU>66(K<"8W1R&X)-JQ!5'CUH@:VX&H<3M3.QO-
M%TV(&EN(J"YB5A!U(*9M,!JW@]'8%AA]Q2[=*F6[+M49M/;J1SL:$%!384S5
M*ATGS=')K;(8)X)>#NE/8J>3Q,:1V,:,A=A45APH6F\W7]+3BBL_BD.V,1C=
M!5MO=7BSO-V[$.BL8T@UP\P93D855`8;E%%&!=(#Q(FC;\E_P0_Z]>LBQVN6
M:5<\!<U(6X%:%7,6HK5172`HO?IR2\\P?$+_??E*#V9EGUWPI$D$5H=7SNB<
MC-,0E!!!&17$R0"AZ$AYLON07)0/-T&,T5+8V?%X86AAMCZ%F;',"#H**,3E
M6"@!6B(L"'P]WXOQM?=&#QUCHFB/K-Z7+!]AN5KM7_>L/3UA,HR]?XD.XXX@
M9!+\K;E3-;^I,THW?-@8']D@*!\%\6$&J#`0*HZD%W$+K@R?I;NL:S'7LTXF
MNI5B#,:=,5%">3?UPCF!K9C5/_=>B->R#AE*KQH'>CT_BF;L#*>C40G:6[$5
MHY0R4""@6^0D,DA)T80[N7QF0:EFHU48*FC'LMGW\_M7]Q]!R'KXUIU4MJ!@
MQWQ[R)9R,O=\,E.9:&FB(QLAZ7\,>I;9DQJ<UFJ`AVXK*U><2(5*M`S(OX9!
MU`&]_#4[(,MX:3&%+-0"8D;6.F"V%U8!C37"6H#"DHDJ0B]7DV5XRSU"8QFO
MME3L0*.(->6+C_/Y7`V<Q2G4@D)@?>I#";^M]&$!INM@H`AQJ6(M0_P-EFXY
MU[]D!YX))^JE!2:*<RLA"K23JT_0V1&"6H#`@EDJ`BY5D)8;'5^\'WA]_N*&
MSS@Z#WC;QGNZS_25,/"Z?SWX?FKOF+[ET<20ZD6"(:W*P>][,)(HH8E2HHA1
M)6Z>TS5[]4.OE"-8*>OO@^@5U<E%73&::)5*RNYIHE>YH$8NB:B",+LNHJ0?
MD/F7-\(^3ZZR%'M'/X:N'_&;M-)M8L6W3<[(:BPI9\3.TG+2"6&44B[W4A^@
M`G6@6+H'R?EEE510=I7;C9/.P`C[:_21WN6DEYU_?[@`G;#;V7%IYFZA-SU3
M>'G`PB#+]3_V_-:HT,FJO&=\*E=@2OE>X&(VFO/I_":K-,DN#(=X11<LWL9;
M)3?L,^+9!?O$2)/:`$\N&6N%4?2"":G\<5K>,\XN_U,C8H_OPF#%"B,06JD(
M_G->2^%==+6>EU?8)(XAJ5-0KHF0E"`(\8X>"!**V67'A.O\+ZP:P[OAF_CZ
M/Y_8618(HYPR1*2B76#F(XORN;7RF0E06KB8/$A154T?7C!M1;_DP9'$"RM\
M445"P'Y2C4M50YQ.AF>)XWRD=5&28#GS3*4)?$];P%*_E(Q#GF?)2A%:8S\@
MH37+VB!N=+/W5Y0+XO(RKT7>J_HR6)_5ARK%3BP="25#61,"FE(+<W6I\&O7
MV[X?V!8M^)%$A]"1X?%.1N886V@6<$F7LG4>^*S:7_V]LMIWS"_?Q(RH7_:8
M#<L0SH":$H2^6:9-3*<H9@;&54+0@B59O1T*%F(U2H&`TZ^NYT?7013AZ);P
M1B>^O1>]L#+3FPO\)#ND:'[/(*P:F5'N=)ZUUV(DT0=.]!?:-Z!,ERYP*&48
M@.D5F(&,4F/M$=R0S'LACKTPJWVUUBZH>L*OYF\[Z2JK*;^B#,BB;U%3$HA_
M"8+U=V\K_;KIGTUZBV1,9<,A"[O$*21OPAQ2=N)[5N0;_.#QT!I*-EP4#])4
MTPS;BWU(<'3'XOV&3R)\!<"D17PH]\N9#B=E,Q]D.>*($T2<(M"<ITM&IRBC
M%6GB*I8G@HI4%:#P\2LI`GFQYX86!^UH0`!,A3'UK.CYJ(PXMN->S8HN5CP'
M[FW0GR(<G8HPCMPV1B^$LK(^(;%=EQ9>?@8`FVURH&EP-#J<[0!3N[O+X"C*
M8!H1TO3LJJB0%LW[W^%UX79CWA+ONMG:F]\'0$(C4ZH6-CFKHB0E7KX&6^BQ
M>*T=12UV"_K1P.0P++;O_F]K@Q9A4DUM6@Y(?PW)%)_T=/DMV*Y)`!M=>Z\>
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M0@__X4)!5X=0(QBA&N"K0S(.X(>*9$LX_-8#)P=PC?@04>]O>$UBD^?[I`\@
M;01?6S!`_KS!B%C*A'+)U%%Z"I^00D5:P!?]]4CG=)+.5$#::';%\+1>(5KF
MO=^"?82_NR&]<L@;<9*!;C?+R',;]Y&4WS4],ZHRINI[9V<3)YDJ<]*H0!O=
M;A"E#KR[U(_<(UODKI]?^Q&>>Y-SN/FU+4"S";>5/O3XDNAI]87,[UO6X5+J
M-:I/&?</%1:4H[#%=#9+/`$A@E(J4(`_4I"184$:$'RD-!RK#Y_/,VG@4"N%
M0HY/L;00L7!^.G6[.<R?N/+7>),7TKS\L=KNZ>9U0TKJ420-1M3'\*E>T2:]
M+58XWV7-D"LE;?(ADXJS'[)143IL3W7:FZ)S8YHZJ$'+6Z0C+QN^%_'?</@4
M6**`49,&DHK]%YHM03U!P)PJ)E78Q*&[QLAW7S%HBHX.IUE<[!VM4Y"9@W4K
MISD-7XARZ&TLS]\3QFYWF`><T6=,;QCSYQ[='SCZZOE!2.8\MAV$HYCE[!6I
M2%JDRTS1(`<FYR5S8BF7]A_-DXB1D^7WNG[A]3%R#E'.(GIB/"(^,.(CH\+0
M=,)CI)@``WH[+'2#D)@VK:9Q%>-76N:-8)%>\PNV6TH^%0_F5-36[S(K?I<M
M^RZ)\CW^RYBRPA*"LQHD].:63_,00-VH>0]2\KJ&OR>\DS[&O5KG&(^$SBR[
MK2-P:5*O!11_:Q><%^ZJ>`/N/W#TRP#Y684E<:QE).S6_\';"9Y$V^?":!O&
M379V<"?IFFXPO7_KO7EK[*^CV_#"B^+0>]HS]WR,U=03MLVIU7+;`@#3]AZ/
M77EEE_73X5$0HA(#8$M1PZIC"]+?_75*`1<#*NX_F/NPWEDHH:JU)VG6-)R;
M>4AK\C7<GY0];=PA5%A0KFV_F)=1GE$"O_JH0S*G@V1FL2<UM2J@Q*JP`"77
M`:^C6=."JNX-.+04V5"UJ^EL-I<@)B4'VDY*EXABZ"B("(0?D1'68*BB%XMP
M5)M>5O\./);:]59QQN-Q(YI`<\WTB=F$*`N2SI0,4@%5P'U@LCVXY9Y$G70+
MKG%JJCQL'$F''*CG,J;U"?,M<I11LF`N.DHP1R88/$QD]E7%AU`#=@!#8:X1
M/`X*CG:IOL/IV;0.'A9,+D<*)X6(15.*W.3JT6++1*)<4JGN#0C4=*\21!;0
M9Q7@6%0:29>(A_"QKNB1@A$*061102,!3X_X1_R9#/E/]<^;OP*+I(P/Y8);
M"V=6"R5*$3&2]H"IFY0<33?GMU\OT>/R?RX?+$-.Q>P:H%/6`BAV<'3G>K+2
MF(=/02"$#]TB&Z42F.$(41+`&.@@!S/[<S=Z03OR*NM<(#T+-V[]9<,1&GQ!
M9%`;O_SALIXA=`\!1ZO0VPFN9JB^!8$!,2LM`I)Y9:(HD!R@`E%@E&B0M!AZ
MT>9<.">)WK$;TB8RM>(:AU*]?0JA5:,G6Z!V[?F8Y5"V^.;Y.\`PRQAIL6BN
M+FP*!-$W2I(GE4*'8T?+>;BZ:2,G)+HJ)MF$K;)Z;$'6H_NTQ2T^,G\>&%&,
M"55'?C8>5;>?2U;&R%D$I/;BU8)(+AXD?DJ&UX2=7".VX.;O9/;_W5_CL/"[
M%I]8^#HPJD0\M3@*J6YBE^)"2AWM*?GB[^T!W='2-\6*M@&PSH*;\"A5%C`\
M=]B/\&?L8WD%2-G3,.`KLJ!^G7`AFM`8*?0A(09WH5*'<),#+.W"X,V+*))X
M!OMO%F2P2PU.`IZ*-H"P$F(WPA>8__?*7ZY6K!WJG?M.)]FEO[Z-7W"8W!KR
MGZ\]]XG>[/=PS>+K")IF<=>=444#)IP4MM+9,.A#.N`O-+,Z'1,E@[*;;&Q8
ME(V+"@.#39&&=,6[K*9*V7'J`^2N5N&>IJ1SX/`+?P%3T[9>.0;=P/%8.G`6
M1^K<+I=RCU?8>ZM?8#:_:H6#R/E1OF,QG#IJ?B"G#3AG:Y9[4@)U6"LA/%ZK
MAJH&RP/M6(,^ZCA+)R?O;4$HH0"-13%;RK'E9%$/R8-SOG?]F#QJ^M4@_<$B
M%6<3KG7`K+?A1GS6Z$I+A;CJH!=X@\,0K^^Q?[CV5'G#=.6X>G94RY6=38=I
MZ>4+;T/>Q^1KHR<<?\?8)S%<O'>WQ/T3/K9I),</H&DT=_![,DL$S[[W+Q+T
MD86>BVA*$&T]_W%+3P&>W,B+A,6]>W%#VG54YW=2JNB^KZ)0]>7J=,K)/$PF
M4"@1R$CI.C6,9F7L%+30D^L0WT"]V./'X'P?4DR]/X:N'VU;H+DE37CWTXYA
M9:,<TPSD<0E\Z9ADOI=>%$=D8/08H'1H5!@;V@GUJ:F1_9IJZ\OZ5)=3]NKK
MHE=/+M._<H5YV<@6^<-NCJ?&8W;0M1VK)LJL3T9KL\U9?`=T951@1+F/H3,?
M-ZR%,IKV;$MT%C0Y4.!O0U_-:C:]^N7-H1;L0%"V*7GN[CP2US??0U$E`(HM
M&5?J24Z+12W0\DW_9`0;+J[TH02>@OQ"'L01%3S(!'=Y-V^Z)BSL[:,/.*L8
M'+]@A,GZ<D4>"S;H:1^1-6%$7J$=[R./U62!/A-LB8=ZC-=JW`[`WX68+N73
M15)RPIF>4?!RK\H6ID0,U!&H<*@^*14R/$5.(1DL.];/SPCY0/9,R?K5PN;J
M5`'I\=\@.?M;L2@R+KH,_@=7JA<X%]`&(?7N0%G+6G<HOKH_O-?]ZQT.7[V8
M6@9^(U[I&=_3Z)T%]<O<_]8MQMH1@MJ+:,6EZCIQ.!N/Q@<;$,E`*!L)I4,A
M-E:ZI"X,![/GT*-&1E9J1&UOH4>UL"`IU4:$?2\(T395!:OC"[Y]T,DK5/8,
MVNL0+.IASF-['KR^!O[#"^U#M(QY*4!ZIO08L-]])C*M[]QW5O\L#&F4VU"-
M^%C"IJ.AH[A5OW:UF!=\`Q\3\4$1'Q45AT4Q\0W>=A][;QA=LA4"72"P)S\^
M4690P@TJL@.XL#*G1N9+'N)@]4^RUI*6-C4:'FF!4B54.EZEFL*F4F^+@]87
M>5<,>GF;YH\05W>8E-&=COF@J3V3RGOKH[$S3V.F@S9"7DTSF1A'\0!MR#_1
MF[O=LR?VK]ST!VB=<$*G46S\)+EO;8V$VCILS(3RH08H'8R&6(;S7`PIQ5$R
MH:A@0P=F`AAL=?<EA5BKHX*-NL-?P^![_'*L,RQ0L=45YBRJ6_'9V4*[(WQF
M?-CL!KMJJH,3Y$/9[@*[*J2+`RR8A_7NK^H[6CN_`]7"K#)35J\%K$:?W[^Z
M_PC"\RWY6+5U0MM1,;I^;,6:>D&G\9DBYB/@.J/]R2^&>!OYS:T`.YEY>;G7
M7I$6(CKG\L9]Q0TE3MM3L@?9(O94K7LR'(Y4T3U`;"3$AD)T+/#"J?WJ11'U
M+?5BB2>H@T<+;R!5LH4>X0Z''DV9*Q_\=3,N"2U[O(*80?5J"\J1/K%_/A82
MG+-;Z1@TJ";)P$_D]7RT<L/PG6;1\+5@J?&PQ5Z@'A(M_$"-3C5O=+#A'ZER
MJ<=9KE;[U_V6YE3DRPW:=:I^):A*!&Z;0Y%#1:N=D+7JD&]R/+Y@>O$[)5?<
MTN`-R5"(^5_B@%AVX[+69=EB-'GLR24\K#"*7C".T1IRZZ,/[1VX0\3&2&#.
M9OW",(7M#T0',IU+9$(=DX/I@>OC,=,'F1B*&EF^!F'L_4MZ9\'PGD=+-R+8
M\FBC5`NBH8Q3Q;V-PO-P44W.A'*]B^FL>E!3,4VH=N`ZA)LUX^X&NJ-D@^75
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M67K,>[AO3^BBE'#_E9]KO(1F<4<VB-OD,S3+[&B0V9`#44=JP8THJJMO9R(J
M:JWVCD5.I$45Z-%P/#^;C-0\2(_5KKLXCPYB*GD.B*+>/<BJY#'@*GRW0J**
MHX"N]%UFK$TWL.8WC6Y5-+*C?'=W-I1"SK(687IE3CJ%/2YO?KWZ?'V)E@\/
MEX_`[<*4S;.\BZ&FF%ZFY9IM#-&#T!-PB]7@8N(XLZE@SX(N]VO/)09*9Q?$
MQ3\G7O%3[NP]^I<DXS/$.Z(4(EYZ17ZSCRD6,;&EX-5;I1L*Y)70B^A#U)Y*
M%V;S_0Z/UES++M:O@M>GM'I]_.+&A`)&?A!3SKTW;[UWM]MWHA$Z^,;#O*!;
MA'<N31LD?\F+N7TJGLJF@X:Y*CC1]*(_48KKKSQWF_U]ZZ[^2?^R>WF/O!7Y
M0[1_BF*ZBV-\G^184Q%[T9K-`L.A2GN)Q.%)(A'Z<)5]U]1^08HT-#LF:6C2
M=0>DGWCD!L>92E.-*LZ&PE<!(Q(1/^IUPZ=#*9@(867#.UIBOG=[Z3<43=`L
M.CO=S&8$ZGD%>B!,4?D_\QWO'J5_B-TP-BK_M"*_8(K]C)\]W^];!:VCTJ.%
M%X>E9!ZE=L^Z8USTE-K4?(2H6=29!HA#Q>9UKKHN.)<J#6C^P<14XJ3>B/R[
MEYXR.ZL4AU8N4K_(2UUR`FFE';C".D<(,BE)DM93YL[@$AH5(@,Z`$!%<DA;
MK^UA77@$P,K;='V>#<?.@8E#=J[N*("@;;67T++!K.5MJP_DU;6UPJC2NVH/
MW]W=\CG$O(;!5_SZA,,#Y:N]`[#A4LN0ZO;X:#Y:G&4G'MS`*4U$B:*<*OK&
MZ9H_\=`HY@A8S,9M!(VR.HVR0FXA*`&PN)O0K!E]OH'OU[G;I'ADX#<Y!ND+
M(%Y!QHUR!:WQ:.X47$)*#^4$(;V!'O%&<.(I>`$],CH5&6$AWX2K,MYK=0`3
MV29UKWD)]KB^Y[?H6:.QKH`!]:N1D^QJ6$)FD#0FB*'[?!\KEM->+'/A<(V!
ME>-BF19`<?'%\[WH!;,D!+H!<[NYQQ$.WVJN(S2_"8$9.3NJJZ[Y=#:N("@E
MRW;:DOVW8(-2VL"(TB0TPU<F*3UY!2Z7IVR<0H0U:`44;]>29-^:!R'0=-TR
MQW,X/1N>'8`',(55DSQ..WF,XZ-B3$(X7!^1@*K9^N^"K;=Z;TXHDSP.@80#
M'E3MAQ:AJDPFG!;ZEOS7@K0Q#4*606(%+B1F)D2'2'10C-R[W[^ZY--Y[K9=
M0"9_$0(W4FY4(Y/%=#:K((A011E9VZ(Q/2(S/%$Y7U-:5F"JT2R%Z*I7"2C.
M_CL(_TF[2P0K'+4#6LV;$$B3LZ-^?SG?7<N@1LGR?BR,L&U@TR0U0ULJZHY3
MLP)OS>8I!%R#6KHC+L*K3\_!VW_P9HX4;^/D9XJT<0%I_+?_F_=`%!1N%#]C
M`#W"@57C'6<Q*P1U20]0B.**QTOAE*6`,/E:.Z'&+9<2Q(R%M0IE3T&8<JM:
M>J/1*+]/EALS2.5`'9(X+20Q;MG5.GYU(D.%19R1Z(OKA7_0<FGY99F:R;CF
M)</!D)P3]<W0:<6_D\"'4D2,9.'6%USXHTE.ONF;UTDGH1ULH^9VIG@8_31H
M!1A35_YRL_&V'ED+10_[I\A;>RYM8KN,HF#%?KOTU_\O\/SX#_(X8;IN$=*=
M)@PBVS/:8L&\J`"67>?RUVBY?F,%;^(`Y>,/4)&#`<IY&+"7&!LHY0,<Y#VK
M+DFH_^/RX?'KY<WC0Y(X>PZ<.*L!-A+WT%&?Q\>;:^QQQT%^./07Y%?_>XV?
MW>VE'WOQNV"Y)'K"`)8%PRJ78YT[R53*""!.`62Q=*P43@LI^L9(C:E0BY>)
M"C'[7>.8?I+;S7F(UUY\NX_IU55ZMV/)[@I+G%_C:P;GL"9>U)O[3A<I&!A%
M&FQQFJA`=(`X69A91ZNP##.W.^RC;2[QBA&&G%I4;;(X>RCI!01@>;]X,FFQ
M9H<OP79->+W\<T_0+_O.3:^9!%@#+ZHV-R4_)0#+*;)XCM.!N12H53IV(?#Q
M]G%YC:ZOEI^OKJ\>KRX?T/+F`CT\WI[_[;?;ZXO+^X?_BR[_Z_>KQ[^#HDS1
M,$LH4]&5C2A;/M$*F2OI=*;ZND6H2WE2W5`^&\^'=>@C\5)"$2C/H1>!>5AX
MXE`\M-XVD"QI#1B:25)M\_=/'X2!6S*ZJN,?GRVJP,K2G\$GM2[2%*:Q\]_O
M[R]O'HO3F250.;`F"2B*XMMA_NIST>$+H'!HZWXGP[.)'!8VS3;'",CO_]J.
M$<4)1*0(2,R\?PG"WXFX8>QZ_J/[XRZ(/'9?26TB:7P=`$]-/+58;8S+Z'IG
ME\\SVH@01QGUGJ<C5;!IE=[)Z]IM2SJ(B>2[E+(-0%2U8Q$LE52FY8;NM;>B
M]2WD-W++#YB^@5L:7;D<_G#B))?PD_>!+M@>P?W(&/?U]V>/$,$IB`!V4U9H
MW]G-V*IT,#.?C],]3*DO+3QB=`;+QU4OD3)*4E:O`__Y([&O5T3IY#OK4/-1
M1UGXCGF^N8R>@C`,OM.?]CY9=">[YVCCKICS[D6\-QP^!3T).&(2/KP$88S8
MY]H&KF]%I281-,H3YH'(T/C]DMC`>?"&?=>/'XDZ90DCS>\!(5W(C.H*:3$<
M9SLC1="CE"H)2Q.ZB!&&]P;'R\M7A&4WP*`$'(HJ&J8,4G+%6(,S'A!_3CWR
MN;LC?ZDY86M!`AI]$K[4-_7RO1@9$)-]F6P,E`YB$2AUJ('A\ZOG>Z_[5^2^
MN=XV73OR&3S$;\'VC2H@F<OC`-&D7[:H?DW>VW@_\!JM7MSP&2-61"5ITQ9B
MC`@<(TQB2MIB[37PXQ?[D-\`E48G4/<A;/$'Q=I6R_@N+83<PMYD%("]@80M
MY9LED]&BP1F4JYNY<=JDG(QBCS?0H89R+3?:&B!"M(NB*,*W#L4-!MX$XCK]
MV8CA"QRM0F\GV!_J0L$B#!?84N__<C9KA>'"&'8BN*L2G*(2#E;?62E6AFRT
MKM>!+5`6V'D;*!\JTA8H?W5_T-#IF/!<2@(8S#*^6NR\-*V3DR&L#L^UJ$&T
M?!Z0`)R+GV^WK6K$AT1RDYDW0;E6B;9@^1[3%1'A[A@TUQ`!QK.<,V53GDR;
M$)T-8C6F-:F"H7JIL-BNVSB'A'6SQ3<!NT&3MD#[=W\?X77*VGGP^NJQ2UE?
M,"9+A!4]H7V6W33N3@\8\$I,JN<%+<X:L,_'R^!.M\'3(1$9$^6#VN,)].N(
M.87\7:JIK220WW.%I9,^[?Z7ZFN#08Z4M6&HR6^HZQW$A02N']VY[[1.;D-6
MEN!)D["O#J^<;;3($GPI$910@<ZI.E(@'F@GN_ZO;KP/*;!R;Y6U`F!'<^C:
MFG-@N<65H"11#PQ(_&=Z`GB!G^)',IC@[G#MHT9A4AU?>3_FS!D>9GM0.@-$
M*8'<*M8FEB,3"Q8*<KLJ8T$BO0U@$!9L:G@8$!"MBAX-G<ED4@<)D$).&D63
MP@*TLI.:J=4A!+C.$V6'SKK%>+#F(U8>-8R/P_'5+Z$[B_KTP`&Z(9\9-LPZ
M4CY>*?;RC]OK/ZYN?D7G]Y<75X_HR_*<WA3YNR4AE=S<#E$BU`4H1@J!7M,W
M+#X*@9'"^,HY*\[<$2X^K`%&5Z'X`H3#8?GK_>4E+6Z$'B_OOZ+KV^6-7<@0
M&)D0&8?*@$!&<H0@O,@A?L8@%DH#*U_EGJ0E_])S,)A[$,<+X12$@#1LH8T4
M+;HJHI9+1DGB'2_*<KO)]L*+9P._TZ.!^_1DH+P;=O!!]-`T?97I6(85+6XV
M&@TG_/)3FWS'ND1&F@SIO@7>&JU)I$P>X,G`G\Q>IC*JOU%1?WQ(=+LI'-J5
MCK78L"@;]W#K'^#:EE%E]9E<NR&*L22W5JLKRZZ@:?E2(`$'9[P^X"@]8S+@
M*`ZL?)-C-)R6D0\<<'06HHA(T(!#9".E@*,BHIZ`8[^-/7X`L'HO+ESE]YR;
M7C$>+M3SHWP5UYEFX0"EB%*2?,_E-COY@;DAK57*$;"4#5.R3E&=3-2/JU34
MSZ`YZVUPET]^"CJ!F-MN<'SN1B]W8?#FK?'Z\_OO$5Y?^5\\$O>NZ.2\(K$(
MKYY"PA'/WY/?Y8V5)>[\2*(&9\_C.%4N=3]+3PYI^R(Z($I'1$_OZ`,=%'G^
M+R@;%^4#T^R9=.A"JW&8PEL&]<6*=-U</J+SY<-OZ.[^]H^KB\L+]/GO1%\/
MY(>K&Z*OJYOES3G==UZ>/U[]`5Z:2`^:BF&#!H6?GEMI*"&FB?C)N)FVE;N&
M\]E$M[L!+V@&H$+>G.2G<C%UE=(T:M@BE\/[+FB.9%2)PKL814Z5&W9D6X8-
MKB4;]\0BF3[T58YDDN`%\8XGUCN6EOA1<"AM5'QZCJ1;[-*6^,DXEK83+P',
M7+>#L35VZ5.%A:9*/XN+Z1"[=-&P12XGX5!O[*)*%-[%*'*J?"EGM!@KN99L
MW!.+7?K05SEVR7=>BOLQMW>7]TO[W4Q+-"FXES8*/SVWTBV2:4O\9-Q,ARV$
MJ6YW8VLDTZ<*>4W2G\K%=(ADNF@8R.5<^:O@%5\'44U@4GC&K`/(!U:_33B?
MY3CF[Z,/E,(O:!G'H?>TCVD^+,WUN7-[2UCF%=_?FM#94;ZQDPJX):^"^9:.
MW&?,>\G7H4(($ZN-Q&8=I<A"K:N;\]NOE\3&;A\>^I%"H<3R$5@1?P[T$3VY
MD;=B/;G6WG8?8V&U/8,NO.JI#CSQ@09@'.KWY6I%4^:(HR>S@D]^7+&+R]%=
ML/56[_Q_'_&/^#-AXY_2S]F2C%&WW(XW]9NMLVS!]QWE0Z#R&`/$Z:-OR7_I
M0(B-!!9E]:@0IU$AL*CL9NYEX'90'PBVB3Y(K)?O4OGK[+3M*L:OC4LPY?=-
MHEF5*>5]"&>8PIB3+NS]TKDD/\5FY.'72+THP$D4\)%IP,LUD*T'_@J*V[:F
M7`)L*XV!('5/L_1N-_=X%X0LW'_`S\RCR(Q`_H))+$JY4&X^/\D.?!DM>G<Y
MIX92<D!(TR.>4Q8OS,5[VD>>CZ,(19PN*,(:3;`$J7K50&`HV\)HW"`0/6D0
M-8+AE:_$S]*6(/FN7FG+``8HQTJ4U!$OKN:H<:(`^"#D6+EF!;E,"*2P[C[:
M^)QV,IER7S7H+_HMF?B@#BMUG;4WP&1/0SBN,@O*)6^F:=/-W'FEE(`OB.F0
MS!%+9@4HQ!8F!(9``R#@")]=W_L7<RSGQ+>0)?6:_8,$[W?$!M(;7[>;))1W
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M&QS?;A[='[SA&7DAQ&Y$7N'_;0J\>QS1-";[$4-]Q3D9%I%=XJ:\)3A`!;Y0
MSAAR(\19(PX!QS0()>S!Q^N6*)?W7%F1`&R_)3$G+=FUP02P:Y;"Q!L=LK.R
MS3;XCEX8&Z!'9`;@7/%E/7XGFSSBER#$WK.?UM=X#%T_H@>C;*7"_K7EZY;U
M/_81:R_1BYOLC0T+?&=?LJG?:CI3=Z@)LWEQG`*[;'5?8!CE')^$G[7B0U2<
M;UQ0J)N-;*6_[=M9J#CA7C^B39Z9`K*[L"VA<>1@%GC9XR10KT^=[2`;\:5V
M.5"#.F9N\E'H&L'.E^&U,JJHY9G61TT2"];[D"Y^=LS/V3A_Z'%I*K.$AF]B
MVUQPA&>WS4^WMOVS\439Z_;M/!LS:W0+/LL%7Y4$+UT2&2"?"QZ[/S#LT7P+
M(U;%\DD@4^N*N`5ARU"M9[$T<5IL`Y[`XK,G#3D=G(.5:\OV0&KK.TYP_7='
M?\'B%?;474!XQ;$7LCR!S]C'&R^^(U82Y3',9[PA<<\]7FW=*/(VWNH@QHEH
M\./^.,(K&6#*$H_6OZ0M]NWG<F_X@;/\"Z),#U#"-EMB\L?+G*.$=<1X'Y26
MGD^,?W0H0.&9B"]=+7>UEGVZRJX?WFSP*N:7)K+O\I1\E^!IZSWSQ&-K?;4Y
MUZ3JYPU]\G^'.2*=,BV;)2IL_<3SQ*&LZC>5%V>VS!0G$YA;]P'Y?,'Z_41D
MAD@'(1,'NYCB%F:20!#\TZ#_WVKFD#DLR+E#:``_P>QQQ$;D,:.=KJ]ON^NW
M.,AM[,V%][55NN`J]O$S]5`&G7(W34^HJB\5`_*?R*MVW8P]]L/8Y@/E/OP+
M4?_R]OQ*6>(O04A$_=7U_"./;/KGR1)_VKN@+7Q!S1;+P89S3=3+(S3*>'OG
M3+M94J?\*SO5[?E`2X^7MNS[39+`.8R3VU=4=23XVKLAO8'&$US+V^'TA[],
MV3?ZRSQI<HN31K=)<UOLT]JC#\0]L_L=:#P<(.IHV$ODA_&`S!K1#M.*,GC[
M/N#$DK__Q3G+J/JTU5PWHK9./,:\I^KT9,8B_VTF,<OFKW^'J:N%UYN-%R,K
M9RTKD]>L^6*.VC1E=2Z'"8\#[O-M=/>_^R%VM]Z_\#KE\M8OW$U9AE[D^<\7
M+!N0'WIW7(@<,9`%+KH[]\I%>Z>.>HY*SD[14=*[5L5+;`E7B+.%.%^])[6I
ME,@&5C.OLYT31AO7"]&;N]WC0FZP(+*?+'@4/G9TQO;.+(GQQZ.^@GNXJ=+0
M)U7ZHK9E>YOR*DK**:9_%TW?QI#A^%E+)1@X\O.<]C1O8H8_V<F]S5;2;.J8
MF=>M6R7UKU?%>?RG\6*].[!NOJNN4A2_,A/S<A[IBNDZ\)\?<?C*?]M00$J=
M`DA=*67VU"Q[-)S.%Z-AL=Y4,D)2EZ:PE4)'^4B'2?\$6(RJ)S6,K%.#0@6K
MGG3A=-`%;-FKUN`O5\-JIT>P>.N*N`C_V7O:XAI_IO*&Z5A(S$:+$@2S(CYS
M:K`XU"UB#COP(*+>TBHA08WP8&"Y]MPG;\M:9:B5E1._8!HJ0BZ45^'#22D)
MJT#,DBISQXO'0_'++Y?W]Y<7Z/[RYA']'_=U]Y^(EY^[OKWY]>/CY?U7='VU
M_'QU#=X[LMD8*W"2*TE?N'SM^9@U6Y$&%_D3(.%N-KQJ[#(\(_]7#&>_41*\
M2Q!$H-I1@)%!`11"S(Y2..I2F(L2*S9?C@++HFJ$6A)(%F#=L!*5OP$#11D[
MJO5RQQ-G440F)8C8XJ%`$G)1J4?"$:B$*F#6(J;3("8PR)O0=@#Z6I7H<P*/
MM"F3],/POX*`FPVMZMQGSMG9N#3'LM<A(-N![Y$9OA6`V(%Y1XEY<S@K&709
M4[ET$*N_._>=767Z$H3W>$<^WHL;X=O-Y9][+WZ7K$WJWS&X!JQE1'V=E&YH
MIN38<7].D)ZX<I)0V=D:Y9Q4!%T%KZ^!CZ(X6/V3]O=+R(,FI2E997$EV*PA
M2'#=;BZ\-V^-_;6LJY_H20`@%897+F`U6TP/X$/PDI&!V3TY5AXV?9S3`MGK
MY'VT<SUAQ3V3^._\>285>2(F$/IP$\08_4W8>M$TV`4H$4'\4`FPP,YZ\9X'
MD;3AK?1Q$(B7>5">/LA_JSC/^TLS8O``.4:XXMQ(A=MDPJUDPIG'B-C@Q$`1
M*$/+&BT=X3%@G7%"_#GI!8R%&Z1UCYM>Q=7PHF@L\^EXDNR<9DB(`Y200SD]
ML\L\78*-@`2K7P?JDHY-[.F[R,W[.O%V&+))WLA"40%5V<JQ21^0DZ*`IU]#
M>4/KQM<`)DD9+\KSR63NJ"!I@!A9V"!9B[`=@76TE`IYWGH_:K8TL"$<:(*:
M*"RH58-E?H-E;E-E)W]9M__$51)V^),*7\J=S*?SA9IO2:X4L75?.@ITA*Y?
M$RQJ_YL7KUZPC\Y#=Q,7W4]V9X*Y(;=&"Q9@5VKNBC@6:](J3#]^#XX&M9"&
M#:@6,::\43-:S)IAC<@0)P+LXY4QR0]Q"HB.3@C2==:NA&FI$JT`]5T8['`8
MO]-;U?'27]/M]MVK/'.P!0%(.$NY4M].FHSE6$[)#UAUA9A?-\W&L`;'FK3`
M-]720R4*VUU"F,F-Z^0&PV^C8=>"MUYS>G;@,+$`/W:?\>UFZ?M[=TO<Q(.[
ME6S`R9\VOO\F947YUL5X.)\E^V\9,78KEO9M(49%B;(I(J)DD><G-\*]<,U,
M;D.DBE_0GWLWI&OD3X;WZ30I8%15`"?'H@-&$&*?3I-TCK;/"[>=UPC1?#>O
M7FO:/<:YN_.(,A_HD?_M)NFB];!_BKRUYX8>CNZVM./M>AF=!UM:@SAT&[]V
M)YJ0WJ<+PXI3WW0V&HY%+BH9$[%!T>TF:R!8'!<E`],>U_G0<%ZJ=T4)7)EM
MBE+W>KUK2^`:5XFV>`X//;E,M!45M;7+M;6JU99Q]WB,/Q(ZT<X?`619%2;-
MV1F[=VYX&S[$-%S_@UZ9)V(]O+CA839LRY=-+J>4.%)=1#B3>9I>E-+E3H&L
MGMP0!2'BQ!&C3JLN($8?Z$A%O^Q.6?:(R[YSDXH*H,NF5H9;6C*IZPD>D8R7
M:+F/7X*05FU0^O:5E\`0>,B)<I>*^70L01XGB7*:-J#M*#G%*(NXG&ZMG#!H
MDQFE'&5"_=B"KJLHVK="5O(",*HX%RW\^:(>49R>/6CJ()\829Y4,$CXE*VN
M"3H%9=@"F]M]',6NO_;\YQ9?M?@6,(`*K*A6?SB;C60188*B`E%[H-154C&>
M@GH1(4$EL,DF9!WJ!AY>+`Y5^KK\23`8L>'5+P/,9"$=HS.P:`)J+Y@8*7_Y
M-!SERR5!3/=7-!H.TU\'&_2`V6[)DM=Q'0R'0_K_U0<^_R?R`Q\G4QM[VDI4
MEDQ9CL1<WT#HHRF"ES]VV(]P6E2*U\<YKZU&H_*F670VL:-JU&>SL9.AE=W6
M2:@6"HMQPH.T\A@8<+7*[!1EQIPJKZ86,*&3&B_(!:NEUL%L#Y"GI#`8)`8K
MC-<1K:I/9P.7*.%VDU[\O\!/<B`VOF@4ATW<*)JD,YPMYBD,.4W>22.E2J<$
M5M\OII4=*&4H%&J5V*E*?$[F"B]&R^<0\RXAO)9%X/JP&%0UV#($E;0%C<"\
MX(9/PN0-_P(*!B!^#PA_0F:4C7$DAE\..4:6'1HRPO#H.UY>`?CN\5NP?6,W
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M!/NG>+/?+E>K8._+*S+5O6(62E(^U/?,I[,,2IP:*^R7TD,I03`<Z1'1J8JX
M3D5T:T0TB*5&,SS`4KUB(+!T3[X#7O[P9,#)_VX0)=F@JID3HV%Z=,9>1=_H
MRT`-3[HQ[V3,0YITQ1J*]EL6#,Q8:_OZ%)\P;;"MBH6/AHO1J&2R%\&KZ_F0
M1MM!`$=-`*/V*V_'<RBEEHMV]WB]7]%%QI7/^_T]NC_2>NGO5[0/Z5V05#)X
MV$<Q45%EC=V=CND+=5V85#2H\=G9+&FXEXU";WMZO#EG[/Y`VW0D%+^X,?KN
M;;?H":,0KX)GG_7K]#9H3ZPDI".S5W8I._0:%+U5^H+1D[ME![G1"\8Q6KLQ
M1FY(_IDR;/B&<.\Z'55TFC0\):2SU@3O5'?T%]E@*!L-X(I=[TIQ^E"*D9MT
MQSB<[/9<9_V"S/MXE]4X53D9ES]O,B:0,:%<[HI,L2EV4U(L^:3/\V_U`B*:
MY)M4!;3RZ+O1!DN!1JUNP"'4G-PE?1P*0.W3FD;CV5B,GQZ3MSK"I[-T9?3D
M3L&VI*TF\Y."QX8$K2)##WBU)QI6A$[Q:2#D%%A0K\8V<43`24A9`YO.H@GF
MG`?L>_1R>2*B=:`1V)T,,X=J`8>,0FZ&_'DHV'3)7B#6-1$"I\_<C([8Z2Y?
MJ6T"D<^W*3NCT?"DJ+$B.^,>1W'HK>+DDD[]7J?P6:-X$3"@NNOMG(VRZ"PE
MDZ1=P#8L/UXJ1R05+"AJK*H,")GL8&#8K^)]2%N:O+CA<Z7<8>VCIJ%P,+[Z
M8>?"*2`AI8(2,H`H.$8@IRI0>K4+JC'`\1^I1JBDM=82M+56'6(J.!=I0M.)
M2.QZ6WD7Y]+?S9]@Y(,KUZ@\6Z0E2/GK0-V8N_,^,L5[TZY^5P&<@@`77HA7
M(&E44O,N[*L?2`@S<?(-^TLW]`G`H^6*@&)/Z]Z15>'&6]5LG#>^:'12;>)&
MO7/$>%C``*&)4J+H0X$L2N@*G;B)25>KP$Y)8)P0A9V?5`VS/%LIJ04&:6_8
MW^-[?@)-YYR[8.NMWA_QC_@S&?>?TB_=])Y1G#4PH[KZF4S2/N()252@.4"<
M*OJ6_)>21XP^V$I/I]Q.4>XPIPF+-T7S+,--12U`:.,'@_R0(ST6;-@EJ7O'
M+,KDC"B77)NFMZ.EAZ3@VR>ZQ'1JQ02&5;,='D"J02D0<&(5YQ.TRV^A'#YE
M$#('0RL'/\/Y66D:`KQ5<HP(V37C2-;=P93!2RRE:.(B0;7L)CRLL.^&7O#%
M>Q/G_LJ>,KVS4&5!M<Z[,YY,^/9"2@--@;88CA1B9%*(^KV&(R5AX+MT5R]H
MXT4K=YLV&$'87]-L06*H4[`M"#DFLHT(B?AZ(4D^F0(D\Z?`()FQH&@#B[/1
M9'P`R0DT)+L),3(IA"(DNTG"(+FD-T;?4>R]8O9#=NJ,O*A8D)&V"G`+S_J!
M_%%Z!=5]<[UMFO6[]]<$Z3177!YF$QI;VJ$Q?B$$_S(Z^S1%K]YV2Y.)*3T"
MX=CS]_3-/?EI6QX@V%#FMMB-8O079_AIF+U+R-)K%,FF#;WT%A,L8DHOPD2)
M!,[HE=!^B0:,P?/@=4>%).^%F#<,I,WG4AK()91][W7_2OS8#_*W%=OM)^3>
M<$C;B804/)2?T:?1D+XY^C0<LG$Q<W[D4Y7&/O"&.TR^ISACWJPGK+BBJB<L
M6YU63_A``Y]F5UA\#,H7%GA0W8*?S4E$>N`-SX"]86<Q1B;%4/.'G66I#5+6
M_("2&BTX/`7XJ.#S4`MZ`>K]4(!G]A`8.%,.%"?&R61^-C]`Y@P:F9UD&)F4
M01&6G02IPR3%(RW]BMT-^0T\*@]!4<5D204@FU0))[_[T0ZOO(V'U_RBJ6S#
M1?J\R8TK&1/J)PK.0>0^0`5BP+>%]8CG=!//V)Y7D^&5=K]J-0*#FQ>\WM/*
M?87C4E9WFJX80OR"_8C$\_SRWW4018_NTQ8WG5L>2]4H!H]B5;EIQ]G9(D4J
M'Y"UYBWD%/#*[:5!T[NF'^BXOZ!O;&CX`U&3*F/HIV0#/TV3;U(:'5&ZE6_.
M+6C!5=EY'*]V6!?S>1_16XX1:XB>7!O^_%[X%^.XT>H4R8`X$37>U"$P=ZI>
M(QT#%0<9H*?WXB\2;P'N(GI0B*-=(>:]0CLHB-U`"]7:CGOE>*(%*4OQWW(:
M'#FST?`X'V!3Q-"3?G@1.,+WBQMA=!=Z*]`"6<>8?E>L'S'/2S?%ZD9/M<V4
MO=PRPN3WU^3!JQB_'E[!T4'1_';;,>RJ'EHMIM-9NC?7"/"RC:-\6/2-#HS8
MR,9W](RI2=4/`JJI:=/0F*Y4PZ3NNC*T"ZG#"Q6V+(_^`'#.5;0^.I;:23C5
M%HN$T7`V.AO.=7C4'E=0>IUI!_5H\*00"TRC.M+@0>'6G)J\S'&.TY85Z+D;
MO7S9!M\?]KO=EA4\<K<77K3:!M&>V&?+3>UVU$#6H:U8;+'4$FQ'T:$0'6N`
MBJ.APG`6+D3[4Q#W&D5-9!I"5_XF"%]=Z`L_1P)#O$1MKU'-@92(`<7E:/VK
M<"%2+5^JD]EX.!F/JO&0#+<V+"0URJWLKZQ9&6H4OA+!=!7><+2B!&5!:-*L
M.@,^1V&5)G_-+E_3*F@^FY"?6O@9V.65)G'5W8L%RR5-,JM[%6N6/XTX570F
MMBQHTB('=SA\>'%#_-F-O-727U]XVWV,URT7-.VH@2QH6K&H>IR\&,\$"YJL
MY@<9"['!!H@-QVYL)`-:N*3I3T4\"\<E^-BZO+X]W0RIJ*2<KK3CF3FOK/(C
M8<>.!4\GX(@7/.WU;9?/2/C\_,Z_TOG637*&6EN:G)(5OD+*GGHB:GYIM=Y/
M)$.QD_C$^-EP`PJ.[9ZE=C]^#_@OT5<<OP1K6U)U^E%;)5@PH39XO]((+C6?
M4O\-@/W)GWM6G8)^C"O_#4<QC9&JO\7XQGVMZQYW%$D8#].:3_4M1"=)]\GI
M#A"E`MJNSICH_%X,HY;B/*7'U6`)W#O;O@3WW;1JHP.(9'NN'0A8!.Z<*U5[
M'@T=0<:*R+9Y"7BX#<B>=5`-`3KKP!:D5XV\#:X/]&@EBA57`G4OVX3>5H&K
MD_7#4[1:2P)X7:*W`:Q50;B"*;?"J2VA]I4?DZ_F$6:6483C:.FO?PV"-6UM
MV7*K3YT2"'J5V5-NFSR:",X`\V$0'X?M8Z4C6;BWUX]>!+?K*IJQ`]FM`2"&
M>3LU:CXK/!P\3XY0S%)0(0!W?JC`G>HQTV@ZFT^J)XE5U.9C6)&VH%T%"H[+
MI`I4SQFUZZ$2D!RE!\-GCRUP+SB%5-6E,6>ED-[0]+*-3JI-E#R9+^;#MOX)
M-MU!I^`MO9(%B0\ZI6_IBZQ)@5!$="L7U'5]U-K]U*YRVKUKC_/I%+D[8V=^
M>%_P5F2$AA8Q'7S/$7*/K)&[J^LY0O@DL_SUU0W?>264V'OS8@]'Z![3S`Q:
M-RRP8PG7"<\*OL>ZK`JZ6^234=[/]V%(?FJ]'U/[.M`F3!U/+782ST2A0D)[
M@!+JX(#M50'"+9:$NBU;*RH&+-M/:504+#H?\#.=G._Q+@BI?RQ<P/G\GOQ1
M[:1#G1((9I794[7>V4AT!I)00MDXQ2M-+'TG?<*2,Y%^]%)9`VC1BWGLMX:'
MV`VT4_()>`3EZ;L=-7L]0]NYC:!`<*S2%@4VS?G]J8D[BSK5G)`S4(L+VBL3
MV"DD^=MX34,U[$>,U648DJ_+;GY$A.WLF3OWG?YN^=T-UXK!PY'T81S'<4RK
MA\GSJ<"54,(?GRAE5!P>%<=G'J7P8,(#8DQ8$X$85&,U+NE5C0`^2@]0)5Y+
MPY>RT8\]Q,3+WN[8S9UDS^B]Y39%9\(6>:YF;EM@3;"U(</:`+&143+T(-VW
M>[<Q"C*AN<-]S*)Z<N70C!RVK<ENEMD6*QT)M#8.2%'[FD]@'KQGW]MX*Y>X
MN-4JH-VI_&?6XM?#TA3O;C3@3F34&%0T[C-GXDRK)S.%,5`^"$I'L2)QI0<]
M5$YJP/6@>F+3@S(<W<HP?'S3SAD(CG%:Z-2D'U/(95%XWU+_U6;Y,':FL\/:
M'2IF"IO4HEG\]B[+@M06S3IH[ZFL27!11WI;!Z4[S043H=9+@O$U7B_]]3V.
M8AKF\MZAR^<0L]5F32>Z5@2,NZ<VW"E7GAF.)V>)@V+T43(`6K)U`A\B;;^:
M#0+5Y*X_%8SL4D&#F^I/#XY`#VZ='N`\5!>XYRZJM0I!MJ#P:D\8NL!/L6R/
MH?"$R4VA?%C5.ZOCD>-D,*,O(_HVT,Y,1_89.F[P]T(WZTW2DAIT`Z5J)J6=
MD`-I@2TY26II_C3I@S!VG8RN:A\S)TOA+IAWEHX%;N==Q.%95DD^V:L;[\.D
M??H#]KT@1*FD.1H^W`0Q1I>_6(*&`U.3@**H&D!L7`?^,]5DL[<O/6D>'<7A
M6[C/<1D>E,K'F%H.!\H-^;(68*6S<#QRNKRYNKU'#Y?GO]]?7J#'R_NOZ/IV
M>6,3,$1V)D!&11$PT&!)#;<['+)$[#PWN[X/<=-K1D%3SXMRR<#).+FYF)$J
MIJH#-R76*:3324AS*%(SR3*D%-0#B*\LHVCY%,6ANY+//Y+'S>.IPH-Z[9QI
MMMP_3![[EA*#A=%QLDD2X^IE,XP>J<$)4"/6A@UH*=S8:TKY4'@3$$,"=I13
M#^:CD0Q.I0N;X-D8FF5F,/O\^\/5S>7#`XGX?OUZ>?/X8!.V:LRS#F8RQ=B`
MN$+&2N5\M.%["U\%Q)R('^42L-/17`:Z`ET;:M_IEKHY[1O\E+^+\=8!4JHS
M&$1N-U<^\0XND?\>1SA\P^Q`[[UY#FQ^TR@>&]EIL6K)X+BE-Q$3JB@AB[YQ
MPA:D)&H6FM>5?=UM@W>,T6_8W<8O*^BJ].H66D:=FFJ`0$=H/O^*?;*`W"[]
M]7+]ZOD>#8?)0A)?_J!9C=+[$FHOFX6>`D>JBYZST2+;>6=T!RBAS$XNR[11
M0AP,?KH%=TJ"/Q<$=\N"8TX<MO)<*SL^0*>JYNP%:"3,/>E&PSJX1FW2#>@=
MOJSNB#IJ(Z"LB_XU\1/".*JF7G37HZ8,,7IL>8W?R*C/^)Y&U.+TFNICYK.]
M*CPH=UF>S1=I*2-^3IN208R.Z9RM(P49F16D*?/J2&F<@C3;5)I0)HVA1"HI
M*@KI4F*Y8>;:T,/1\HZ0Q&&(U^PB3\/,*G_#Z#PJ94.]OG!VJY<10TN4D4LN
M?$'/D'ID9#C)18N8:*G,L'-?H_659[IZ?<`!Z'-K`(G?,`X@(1OJW7!FLQ*`
M/EL)H.-EK`/09W@`U5I?%4!R?6@*#..8]R)-KI^+Y_[#A\P'A0<<*%K$=#J>
MSGE$N'REES!0_$)6$G[,+@337.<UK7"X<]_I?R(V"@J>MMYSTI=R[Z]Q2%8C
M_&$Z\B?34>0QDB=X3TFDE1A`XL=CY&"87J[7'OTJ9'FX2RI*!#[:D=>3+P><
ME2]!4B&4%*D`9!X4W@N7^67QPR9G/R$'JJ5.AT[6E%=24`%HOCM>*KZF8A/<
MJEB,!<NW>HU-=K4F5IKGY'JP!QN%HBVRFBWL?_[`$;OH1^;N8#UJ]>4[#@&.
MPVY\JQ^V31O06RP]5%MY:)`4($H809P3F\!O0)7,9=`[7Z&WBK/P^"U1R4ZJ
M$EB_<1S\FKW-$8H'\U%/S4(\U0EQ[SV_Q+0Q\(I&WL_20]1>QC+MM70+H)ZY
MXRQZ<E^<I0'*F0)T9:#Z;?1I-?HQZM?Z@FS%P?7R.4XJ&N,-&*]\8A1L:R&Z
M)2O_\/'%]9/*5[\2$G%TY7-?KGN:;CO\*41Q+652/@5V1A-M+C)I+%I@$C$N
M44S8S"OF<4Z1YY]F$-CGEQ`[TV=*D/R+:.R$8\2.3D%+_-CEF_W,'O>_,9UC
M\'K)3U;9'R_<&']QO?`/=[NOC4>MX.\G]-F-0JO'96-]R_:.3GV`4G%0(@]_
M!%&)$!4),9E^;N>O]Y.RV8&I[HV^2TLBA(=SA1NC[ZGBW43Q;/Y`:S+NO\/$
MH>S;(&86-8,XJ:GGNNE&U/&$3\'97[>]5S0B'T*3E[;AQI59O3EF]&:];ZR`
M3XM3NX:_[]65]9L]S=%(JF]'RS?7V])ZCU^"D/E:W=;;--PI>*X&&=3S?^9S
M;5$GYRDKQ!^AC"VT"4(>2IZ8H].IYJ16"4^3<4NJX<'>:6\5*()8BZ]3^2QZ
MLKVZ<IAV"WA^#O$SB16O?!+R^Y&W8@&CI':*D2&-9Z+U*X]ZS=+A-+WJ<+RK
MRSN)I-RAC#V^1NZ[0(P\_\TF?>N:6N#UW9"L9Y/2>>Y?IB@O4]2;;//&3+Z?
M&5^:9P\:^"8GE<N0R'7Y`X<K+Z(39EFRVNRK?@8\A:R&1BE4H\#YV9FNS8."
M1RSP-3ATBKUX0AZC7OKK7G(<]&I[4HRY<5%3A'^Z4K$DX.X5SEJ2'=2^RTEM
M.U1%XNL*W8M(Z3BGL-$@8U[]$&0R[MGI<89.;&=!BUX=B7NC)TJ)@Y.G:UB_
MH]"$3RU;";7?X<3=V<'!5?(7?!=Z*^W)`BU'/TW75R=2"^#JR]X2.\3**7[*
M*&*<GKRGU/89_MW\IXI#Z,FK-GZS$U]*'\AWCVFQ;L]_/@]\MEVP=[>T1+Z!
M-;8R)Z>Y^%853_V2SVQHVA]G3*,"UZPWRHG=2##T>61^>F"9EX9Q)3VM[UM]
MR1..E'&6Z/48Q.ZVO*W1;S!3/_3IQ<BU\K2XJ*WO!MBA0\:E=%<3VZ6F`F-]
MNF?>EA$Y/#NBKI:GK`9E9XSA?:\A1]!#>-S\Y4[3N^Z\D!>%Z>O.6,U()^4[
M*^RK=Y<8][*7D#'4UX6O!5>KS\Y7FP^2(+7+CI`*5$[;T4DQJ=>OB75^BF[L
M2Q!NL!?O0]RW&Q.-=$)N3,!^B[VX'E*%"@R=OAL[6KO,C9W3A@7;[>D[LAI4
MZG1D,JV?HB/K]_K^Z5[2/^H"^,@9]G"Z7;V7>8-CNO8JV.-IKE6/T#);E?+W
M3]ES]7AA_B>Y%I^(<;N/H]CUUZRKE8$M.?EX)^3%I$(H-XHA?.IW:`6V;,M1
M!%=V*44Q*"K*KA3%/J&LT_W5?Y43]X2])BA6QSE-S]<JD6[DS!;Z"F^(/5Z/
M"8JF'5T'W?(--/8V>G*W=`G:HRH>8C>,[57&E+4"QL^>[S?HXP2=>W_IF6*E
MG[@SOP^V6[*BHW_LWU:+@YVF6R](T&('7]_U=I%O1]\H5RAAZ]3*>.C3<3%!
MYR=Q9@)T]N31#I5^XFX-(.M<=?33='PZTIT)2GM(JBE%N1!9YZ;#7VV?XN<-
MBK6IZ*<.E4UGXK?Y0#_Q_$.GVHVID%N5D9]O5BI(IP[Y2=\;SPT3%%@%D1/Y
M."S&3PE_3.N4I@F@:">;Y'\R[RQP(0".^O`CGN+M*;FHLKL&3D_W5[IP<D*W
MISJ(I^H9SN9G?>^>__2WI_K^/$[3">/IWYXZPI7HO#W5]4M:4:M0D>,^:Q>V
M9>'4:AFVE$^U[-MH.IXY^FL;MG"\)UOML-<OHGU>M.B+]%L/L=?/(E[(A)DJ
M5P55;KT-1A_>L1M&OYQLY<2.GEU;)<4N7]/*3:A()BC[GT?"W])?WQ$;O'%?
M\45`Q>RZUN\RE$T;21WX5^^Z-4RNBR1];AA)](U3L77SIF^%.*T48LVFS!&0
M:K7MTE7]I^6'9!>+^SB3U<O$2?BN+I*I7W(8M=@`CXZJ>W":!<+@/@OWK2GY
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ML%2+5$Y5*E"`--E7"1^U&@"%Q_5A>WK9Q\L?A`#$=:G?O8*/'8V&Z67PE`;Z
M1JD@1@8:"MWD<=K)8QP+%6,2@J`L.ZCUWV[.W>CERS;X'DDR795>@4"$@`_E
MVB1GSO@0&\2G4GJ($82_'*5+2J>[E,;14V.,0AS)=`.,J"^>[_HKS]W>!9''
M%F7*R)*_"H,P*3_J5^FR"S-%&\SHHI2P38C3(W45>:VE!D!@H_%*D%BO,V!$
M7OFKX)5FO-&MDA"_8#_RWG#R6V5P*E&!P:D*:RV,5S@Y%BDC3MHFT&I7@6#F
M;*\"``2W,78)F)5U"8OK':;'^/[S<A5[;\3IX.@!/[-M3H5MCH:W07!<RY+Z
M'ODB6?AE]%!.T(Z-$(V2EF%*3UD$0B?$[4"HDMF*D=FL-E!$/JRP[X9>H(*_
MTK,0:"LRH-Q<8IZU=T_>M@-/G65QBK)8`0^1#0G!4)$9U/0?:0_)IL_$'X(P
M=C:R^@6;2671]HU1@+;S]F(<[AC*Q3!NZ263$9IX+BZ,;0>K?[X$VS7Y//RF
ME?3S5!XT:N.'HRL?0RZR(DP%&O\7I=?*XCCTGO8Q:Y$>!^C.#24QQ/$(H)T0
MZQ%PE)`SUN/R]G%YC1X>;\__]MOM]<7E_0,1];]^OWK\.RP<9%96AH10?CM@
MT;B%('T!%"9M5\5G"\=I#1<+M@BTR,WG$>NQ4[_`K]4$&):NHFB/UQ?[D"QL
M>#(2RUN*V!\/;E%)ZQBV)V0:>ZVX4S_C&??0D4MPBQ*LDV#/JIO8<]>Q,Q8J
M(&^O+S#P<VZ^XKI&+Y7G3$.W.'@+\YJ4RC9P(N@;)P,Y&W86Q\DF_T0:<+R(
MS*<"AXJ\8-9^CW?DD[Y0Y[OTU_<X]D(13NL^GBH)TQA1Y$O]"&8^+@2;J$">
MY8HF`R`^0I9(SP<!Q%8?:G"R^3U"84X?''PMK;F"RS:ZLA>RM5T:6U"P#K!M
MFOLYP[.S>0>\]M<341-<VRM!@M8!>I/):A=HY:T*6RK,`LC>A<%SZ+XN]_%+
M$'K_(CR_!GL_'JF9A/1M.*C*6%+?#<P:HQS`%"6D!R@GCCAU*_"I1?)"`)M#
M$^TX:>3F@KM2P8'`VF3)-4"MU1P(2/=/$?YSC_WX\HW\3_WB3_BL20"*&%`_
M8YVF<,O(($8'>AUXM%2.2"I0P-1950D>4MDM``,KS5>3/B%Y&@X0*0LM5C1G
M$DA04K#Y%!I$$^*B230@C!P:6PU*2KJP!"?U)6>ES\-BI5VMT[/%:%:+%M@J
ML%K$JT.,#35=FPRO`370U57WN]V6G?ZXV_2ZS)6_"<)75^5NBN+;1C&EQ)*Z
MTUY,4H3EA/-;4JA`&_XPNP?9G8KL:R]:;8-H'V*:];ZBFMA037CY2'^%160K
MDR[C4UV!6MJ4T$KOUX$K/N$2/6&ZR4=Y>-76`I.SL_F,]^!@[1<HA7Z7-"*7
M<+0`(X,"U+>0.$8*IR0%6-\&L:EG;14$$NI!V`N98"-:RUR\DR!YR#C.#CE0
M=-)S(NXH01HC@1@-*+`=)<7(K!0-B#M*%.=0%#C8R>P_1YY04HA@]#%TUYBV
M'(AJ-_TJCQD,+P_'5L\V7R3)Q(P"8B2`=_F.DL4YD`4RXI/933&T$PK;W<@C
MO/KT'+S]QQI[W+[)#X=F37[%AO7\YX?WUZ?@\#M4_V[`D"N#*M?^'\\7N073
M4UK^OEG;/8Y]1XW]ONU6:AC48,42ZHF%0M>/R/J%Q""/WX.:<$CTG/&(2,"$
MXL>>G(UFXR0HRJF@H0,5%ATKRLBT*`VQT;'R.%5YX`*D&E#D,9),8H@PB>90
M,-@\XM6+[_VYKSL2DCQL,&02<Z!\FKA(4]@S.B@C!'H<I$$N1R(79#!5;UW%
MD*I&`7;`HO8$2/HX*#3:'9`LYK-9#3A`3W^TR"8#B!5'/TT&5X\5X(.?/]S0
MHW?Q[MVX?OHX>,PH.LICJ^9RC8=3)T4%IX`H">#)X@A9G#:RF+-^L0&5K5X@
M-;2U-\P*E0>!++Z=MR3AQ%QH\\!SP%'RB.S>"K\O,R:9[0/[^H/J_3=[NGRY
MW5QXVSWY+4]&O]W'4>SZ=-M!\C';4C&(FY:LJ1KAW$GK[%<Z</`A6*EMGLM?
M(#]`R<`PQ2#Z5,9,V"T^XBH(<J+H(UK+=6`*J!WMOHCB+LJT".(5!C^[D;=J
M9S@2&O#P%C.F'EG-)IW`S4:!F4_[4X2C#NPGF?S`L*ZW=050UZB1&WLB]#6A
M1_Y-_D5^H*42R#_^/U!+`P04````"`#1B&I%BT?%2ZE$``!KX`4`%0`<`&QC
M=70M,C`Q-#`Y,S!?<')E+GAM;%54"0`#ZC9A5.HV851U>`L``00E#@``!#D!
M``#M?5MSXSB6YOM$S'_PYD1LS$1,5F8ZJV<Z*[IF0KY5>3;3\MK.ZNY]J:!)
M2$(71:H(TFG5KU^`%$52Q)4$!0I$/W0Y;0`\^'`[]_.7_WY=AV<O($$PCGY\
M\^&[]V_.0.3'`8R6/[[Y^OAV]GAY>_OFO__KG__I+__K[=NSAX>SJSB*0!B"
M[=G??!""Q$O!V9/W&D?Q>GMVGP`$HM1+\7!GGV'TV[.'P+^?D?\/SO"O_G;Q
M\/GL_+L/9V>K--W\\.[=MV_?O@/!TDO>QE$((_"='Z_?G;U]6W[PEX*T'\[^
MX[OS#]]]K/WE(<ZBX(>S/]=^=9F`XLL!)NJ'L_/W'[Y_^^'#V_=_?GK__H<_
M_?F'\T__K]XZWFP3N%RE9__J_QMN_/Y/;W&/CV</WSU\5YOE_SY[C".$6Z\W
M7K0]FX7AV0/IA<X>\%R3%Q!\MQLTW,WW#&,:H1_?U*;X^IR$W\7)\AW^S,=W
M9<,W__Q/9T7C'UX1;'3X]K%L_N'=W[Y\?O178.V]A1%*O<AO="2#T;I^^/3I
MT[O\KT5K!']`^2B?8S]'28+`,V8+\J^W9;.WY%=O/YR__?CANU<4O/DO\L&_
M)'$('L#B+*?AAW2[`3^^07"]"<&;W>]6"5C\^";TLY0@__W[3Q_?D_[_<A7[
MV9ILHRBXCE*8;F^C19RL<ZK?G)%QOS[<-L@/X0*D<`V>$]P'Y9LHW>W)=Z3]
M.^Z0[_H2_(![_OJ(MST@WY@O;F"$EPEZX7V,(/G$9>@A!!<0!!WIEQS\F#.Y
M]Q+0=3D4OI"N\%"^%^J?VRV^Z-:@_PQVXVBG;XZGGI![)P$K$"'X`G11S!Q9
M^QPN/;2Z">-OZ#8*8`+\M#_Q[2%[4WT%D1_&*$O`A8<@FB_J[]@L"AZS]=I+
MMC/?QX].BM_&^SB$/@1H%@3YGO5"#5>47B(T@D)V2AQA4A#9["_XASC9]IXE
M?52-9,_\WS-8W"D#+93X"QJG<Y\E_@J_MO<)],%\4?MV[WEPAC[*!)H7_7"S
MT?R@5)_<G4U\9NO?QKPBX;5`<$'XWWETC?`,R+]O/)C\XH49H0XAD")\O#]#
M[QF&F$R`>B.@F1R-0'V-O`R?$_RV)_$-.27XX0FS`#RMP,\0X1N`K$S]I=H0
M"4/''N_^98W3)_<<2LD'!KJ1A!_0ONGA'R!H,4.U+V*L?_&0'T<0(_[U\0KO
MK2]_N].TQ3M^?+"W$<L72_@<@N(8:7XB#P8?XOJ:^2E\R0_]`P@]PF0\Q=IG
MI?8UK:>O.?901U#F*QJG=06>TV&FPAYYB,WWF,;^;_.-%LJI@^HDF@Q+CB<6
MGPH&?9`%D/R,SOO,PW\-\V'QI4,D$1]?FE<PS/#3^3E&Z#Z7'-=Q]+C"W%3_
M*T[Q>UJO`_):M+\QU+6@\C7MTWSR7H<25X4?T"F?9PA&`*%'L!R0BY+[BL[K
MI/C0`]C$"7D'M=XAG+&U7AQH=86?\P!@@JZ`'^*]W57;*1I5(]FY*FR87<09
M6NOSN<'M<]UV6*K&M&X?P?@#\=(SW\_6Y&'`DFI+6TENT3O059?8XX,&)ZM7
M1]+OZWK4Q'=Q"M!3O#<`[`4YQ%"`PF4$%YB`*&TK09_`:WH18FZI(S0#$3-F
MI,I?C`JQ/5%C1N[)P]+=N'#;D30X:CO."-\1S_BOA,3J4AGP#,I]=ARS'VIW
MJ'Q\:"2N?\]@NOT"TE4<U'2.Q]@+"I\>#PH#[0EE`H9&Y%#Y=8P-(?/-$<Q[
MH"T@_^6A,2#:PF.L-^L[@\^ODNP6=9U<KKP&P66,4I2K='+[VKVWS7L-B$-/
M>D:.UT#G10]5@[\L7A)A-H_H"G-B!GQ.F5\R-L>A'DO!]X9_(W9ZTN,\BIR/
M#3W30Y7C,28L\\T1S'N@O2W_Y:$Q(*8-N/-`B/!UFHNK("+"ZC&V@>+GAT:C
M4O_N_UA3GAX#$'4*1H?)0&>F*QT[?#8U-0T)=6@`A;N`*"`&D.*WA!2-'NLY
M!9@&3%7CL[F#5YPT%VCWU=R!'P'_NV7\\BX`\!U9,_)#OGAOWW_8N>__"_[5
MKS/\Z8!\_B;TEN5PH?<,PA_?M/_^;G!Z+K.$**!O\*)XX=^!EUQ'P15>2`II
MS*9J5+:W-?G-K^6RS"C+,GM&:>(1'^<&4?+]AL>Q)*-`!W-",`YN\.\0!4AV
MVV/32591CLJJY?%H+)!A;TAZN^/1]X2'Y9"5_WEX:HI=?XD_F)![-@"O_P=L
M*631VQV-OL(Q@[C=Y#("FF<IB;DB`7%L8GF=CD7Y5;SV8,2D<??G8U%S`T.0
M7.)]OLQ#!1A$-5L=B[8'L(3DPHW2.V]-.QG49L-3]QDLO;#X]NP5TNZZPQ;=
M:5IXZ#F/YLO0VZ7G;0K"0)BB\C>'%.Y^707W8)X'W.(?#PGE-#1*;\Z]B6@M
M&@V_UD^)1VZ'Q^WZ.0XI*]W\^YZ>.L\Y2YJT>8E?#H1_;#&<S?C-78MWF]RN
M_]9?P7#/JRZ2>*W"M914Q$P\S^(D`$D>7XS_]^8,3V,!,)<6?"YFS"0SIS$%
M"0)Y2](3Q@FFX\<WYV_.,H2G&&\*'MX(2)QC2^!HW\ZV`B&^'4H\FEQ)A<?Y
M1/$XD+0J0#Y.%!`&6UT!\_W$@6G)1!4T?W+0'(JU%3C_,5%P#GB-"I#_G"@@
M=#&@PN7/D\:E):)7P'R:*#!L[>,>FP]3Y>>H\GX%RX=)P\)7)U4H6<[\-D3O
M$J&6W#09V:@%!V];E:B\?S\\+G]Y=VC4.HJI2S9STNZK,"4?^$#D@/=G;\_V
MO1L_QXNS_5AGY6#_?E8;SH`N:N>_C>Z]+=D"NV>%H9-B-#:A0RM)>0`^@"^$
MFCN0RE%/[6)H#DD&@EJPHG`"C/8&J:]EY9"BGM+>$/7L"*,J,!;OD/D"0\V>
MD](H1F:Z]RFX]R#>/)?>!J;>H897U-H(Y;OD#G1"Z[D83-#%,*TS&IFC4W`J
M&VV,4RD%ZF%;$U23N%/BS87_0R(>7KPP]]])+[TDV6)6.D]>Q)B%7%\CLZJ$
M`^X$#IN9H/5JQW/B>[78%D(&@-?#\`QJK^)='/FRTZ!WL\6^WQW9F]N;^3Z!
MWVQ-V#X&F+26)B@^C)G!6[/(!H;O@Y_B./@&0]:3+=75S)SVX5^WT6RQP#L5
M<TKH,7M&,(!>0A)%(A3[^6_QA?@_,8S27W#S+`&L9[_?F,YCHD"Q=F^0<%YR
MD:_B$$OUN_`]!OC";F.<BX"ED.YN>&[\IVTD4E6;#'GTQ\#5$277?'&)'U?(
MIKC6Q`B-L1?)J6MH+<U0'"V?0+*609?6U"C--0Q%-->;FJ"YR.Y3\``B)I+>
MUAC5*OPOIX,)^N]+Y;=0;**U-$3QQH/!]2N)-`7XU:MM!OZ-(M/3S(SB#4C2
M[7WH%9Z!^.G>$"8Q3\G$F`JGBXDY/(`4BTL@*&-":[I%+/%!GWEG2G0TXN4*
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MF3Z(44TJ%6!V2C6]`..TKG"S4][1Q'HP_-DJ]+K(/^/E8.4]KYI7&<6':`_1
M1^MY-`F(:.;K"B'KN3&9343G'#YVX+5>0/(<VX4.*["RPLEZ#DL.)5808064
M]8R5/%"T6-$**.L9*JE;B;>5NK!.XW_\^;D?6/:L:2<Z4V<[)Y,'3<(]:XJ9
M%?DN7Z(<(N?3@X-W$(^90\04+BH2+-6+O!):[31'J4'4#DZN\+$U#9@*/LQ$
M#Y7USITT.3_["C$[!7W%C:6:*Z6"SU;.LI]2MXY0%UY212(9=0*M9@UO$\E'
MPC#^AJD#-W%R%6?/Z2(+VTY9@A0J2F,82>M!`)\O\HU(3=K`:6@X#0G>(?,D
MWTQ!_NB7E?)8$Y#H:7A&1=;%69:N\,']HSIC[)FT>HQB!K<(9?+4[UJ/@G)V
M`16I+K:D5[$KI453@%*\-B0[FY^7Y.4AZ#26>7"O$$Z'L=`OODA$O<P$NN:A
M04W2OH#U,T@8L^#U,#>#"^49T'L8#1NM<UR4VU7<W@4>N\!CY<!C`S(S6P9I
M>EUP[B;;#58J$#$N/UMM5,Y1GV5U83T@#<TY96--!B"^35Q-_V-[4+X<:+*B
MENTA^EW0:@MPML?A=T>I%`]MC\#OCA"]=HNE\?AR,$GICJ==/TI**6U[Q%Y'
MB%IWDJ6!>1WAF68Q*><PI\M#K"W-3!<<YTTX2F]"\PX5A<O-'IM=\;%S4?&Q
MHMO9O^YS7)W]E,0(G7WQDB6,_LV$^T7M_;B"+S#`&*&22[L"?HC_(V%A9G<U
M8VY&>(U(_K#<H1PD+]`'Z#$.V3-A=E"C/_2S-*?J_:>/[W.:R&]^O2(U9>%S
M1C;F+DG,H;Z>W<X$@J5G7KF<%QZ"/@,\>MLQ4'T%PRQE;E]6:UN<"[KC^!/^
M,"+^A)B;Q/LPQ2AE$*V*JX^3E5?<S\ALR!5[G\0+9OKF>@LC55K6&P\FY<O2
MS(A(*BXO8`13$,(7$%R_2E:DZ3.DF4HUI1/K#>9&+F-\!J(,$S7?@"1_T-$%
M6,0)J(7??8%1SB?@^0'\\I,$I<U1"E?/+P"+U$$M52<+LB-28![A/MB,;U9[
M+DM@2V:U-D<YWD>[E_X"1(!]1[%:&ZJ4E6_W'2E,BINMG)M<@4N1XW9WG!C8
M-=L8J0E2W'K14D@KK:69Z@WX,&=^FB68EDO,T2V9)<RH38VXD'@A0`_@!409
M8!?*.&QEQN$K#`F/@*^=Q`OQ0S<+UIB'(/=GBKD(_E4@V=DY4MGG="1XGZ>H
ME'6>-)TL':V[TG9G-%D#$%O99:LOFAI"#05`/_^A4T]$PM%&.E<A%3;'N0SU
M5USU<BHZB7QE<BC2!9=>OD06H4,51&TO]R%Y_`[U,-T\ACX5L$28)4UW;4\<
M&`D#AO,>.KK6O9\SDCV'EJ'V[9;XV[[#J[R;.C#R%KV/!^KD?KF];3ED#/^%
M7@F\+=HS3$>)7CFZ+0)(SBO*_N1P71PC[5=3.L=(IF,D*SO9H:OD]W_^GN\J
MV1ACYSAIR#_R<"Y5EC6J\877PQ;?,F>1-V"1YR3^N\$R&EQ&192LOWW")Q5Y
M?GXW1D'^K["X*8-_9`4'+=C$`WUL;+CU0&'T<\+\"B0RDY\`#Q&N)?^OP$%*
MP\!CP^.>_"+?FWFK^QC3B=^S)']J=M(W*7".M!R./E\;$W)?([RJ(0E$),HT
M,K-Y=(47_B6W@Z!9`A&6(*YRG76Q(3J"UN-#SE]$*?%.@3<I#MU>!?D</%*C
M.,\8Y_XA+5?I>\Q:-3T'8)=LMY,?=S7Z/#.VV^"/?RYZL4K=S/FG9+\X_H+0
MT.VB:[1%K\\R=DS:`U#'MG2>@D)EWV0\!]4DA2EZ<#L#B3.0=#207'IH=1/&
MWXA_)&:L:N=H9QGY$ZG8PK6,X!'.\B&,E.O8<W[H*7X`?ASY,`2-=_DI)B3>
M)S$QG`87VZ^(5,W<^_'-L*#U4E3[XRL=!OF4"<W$;!TG*?PCWUW[1$71DGCN
ML[1'W"Y&<FI@G,F#@/]#7')>O)"LRRR]]))DBRG;U0.C6\2D^EHYJU_/1S0O
M.A.H-#W&$";F>+5[)=3BJ$6]S,P$OS\^]'8*J/K99\Z"W<-(YI7%`C]E\\7U
MJ[_RHB5XP._5/*)O(<:4E(:PQ8[N<K3H""2A3O3$,Z`P_%YS<73ODC9/ZK%<
MO9)W\`<VA$?CD;F-RK3@]]Z6"!BEFG+/[M4*2;.AZ#'FN%"HDJ,K3[;6=31S
M2K+:HPS*]5"9&F,$+1G<VA\L&8D'T"I+*--C'+B3"R#"7U,Y,?4^XYC%_K#N
MZNV*DP#)#C".^=TG`+]E0;E_=AQK>5453YKT7*4&<YZ!>WL#3<&PE\<K!0,M
M=HKM2MAGT-/#07`>-0T^(EP*ODKS_I`=]/1PZ+8_5`<?$2X4!67__2$[Z.GA
MT&U_J`[N/,^9A3>];2XCWL3)`]ADB;_"G,1\4592IU+-[V-R%C4Q5T![O:59
MBJ5L!LSF)FE_BF<^7O,$7&0(1H#HG7)50Z[8*_["+#^K,L2HYOCT+>X]2>H8
MHY@EOFCQ[9ENB2<8"?\G9WJS;HO!'08P4U8X]@$(<N48J2U#:M'-%Y_C:/D$
MDC5'E2K1T?1\2F*(N1W?"Y=X#S$M(^)^IF=#,L#-%\K;3V$$XS-<Q4FJL.V:
M[8U33^*EY[G'!;I^!8D/$:>VN*B?H=F\0.("2RE&R9X(NXN9/+B;/2,@<^[9
M[8U3+[Z#F<U-T_X(_`RC*$EZO;5QRB7N('9[(Y$_NQ0?(/=7!!'BF<X9C5TL
MF5(LV=Z-33YPK-W%18F)?2J']+=KUC;EO7RV5^L\%LI<3Q_;ZWT>"V2^NZ7M
MB?^&1EG*'&Y[W='CW1<"'\=N20,=T(=`LUC(7ED&';XZ?=`ZIC8\I0#3HZV&
MGKS=7;(HNC/1+4NQK3'51[R`I+W&;,_KJ.Y!QT>2YI%:8:@B,9[2SM6-8L,7
M<P_?N:V9W'7#)^<D6>&J(OU-&5<EI_L*7COEO@'`9?F]5U#:)=FY]%<'>TJO
M;^V!3E?D"5#M,COEV^'`Y9A9*U!M%52/`VO#AEJ!JB)U.E!E79PJ?#ND_G<W
M`=5EH<)419!T>U;@%E7!:J<U\DBW*P/4C[9*G`/N5::C=H6JK?+F\*@RP@XJ
M:%5D30>MI-=F!:]=\N<Q;X-:H$D%IXJ@Y79K_Y'KV-M9$TUO]"5M*\O$?E0H
M3TQ`&P)G;K14A;2M5D$#2--CMBJH)R;!Z8!:)72G`GI2,IT&F/OF(-@C_WT7
M_?K)OHX=8\]ELI%_W\&S=!,C2$H>3!7+8?Q`JB6QTQXYZ-[NE;FB0KZ+^#C^
M6T6Z7H&6]7&%#G2^H:[8@4YYO5]=!%O05,N`:WL1*<ER&TI9JON5>[+E19',
M6-ZM&%/)B^8K@.E)TLE`]NMYSQI+!6C7T<C%?9D87E?2!;B2+B(X>&=P`B5=
MKB#RPQAE>=081$2W55N<*'C,UFLOV>Z\9TGUPCB$/A%.@P`6$[B-%G&R+@+-
M3%0E:9,FJ,?"[J`EQ_+.&;;F4%PZ&U?.B_L_?0'K9Y`<4-IY&!.9""Z\D/AA
M/:X`2#^3SY"-TTZ%*VP^%MJIM1(D.IBJCT*>OI]!L,3[F;J9^&W-U`DI"Z->
M;.^\%-\]G/W":&R6;B))D@OC"7^2NU^X7;3<-M47"M$-_W"%7[(O^'.$6_P[
M\*BWBTPWLQC?>##)65H21%C^,H]_F:W)_7T78]YO0?ZY)`&(Z64<AG@&B<>J
MI*%EZ!%B4CX#VV%PD1_>+#:TPLMW@%T_2=3/[&QN,;1)1OC1!XA^D[H?*5W&
M,@=4@GRQW3T_#Z`H38Y6<*,X.XG!S,[["WFF2.0//A?BB35;FZ7\SEO+OF>U
MIOVK+,!<]4TH_KC[F=#ZL49K\=OZ]^-"^BANI0-R1:U=W:W]57^QW?_X,\37
M>.*OMI_!"P@YIU*RL]%YW4:;+$4Y,>=<OIC7P^@,O@"/R.6%[W`+9NXQ51O#
MR"SC!,!E5)H92NZ8OU+</B9F07E_N.O";F^N4ENE^!(+[[P>(YH!=PWX?315
MV<(,,7Z`B/'L\9NWF2T34)Q!MKI'V,?5,BK6+U>!40JZ?XT2X(7P#Q#0.'HT
M2R#"1^\*\UK1LK#-Y7Z23]XK8Z,,\"$MNZN@*TN(SKO(!W&H&"Q^R]YKBB/H
MHUI)`:I5U\F@"J^/3[3=2RSRSJ(H\T*\5L3)\W#WBUJ;R79,1"(_S7?:Y<I+
MEDQQ@]I4"X*/_@H$&?&*?<1O,UQ`G_C$ME3L+<MF'5?E,8Y).2W!KGI_(SF"
M01B2C&<@(NH9DJ<U6,.()*,K%']%:AGZ">PVAIFLV7"S(7X^4?"S%P5ASE^]
M@(A9\)S3P6@&,:$=:Y^V5&WGVF[;%1F@ZE9>GL%GBC@U.>7]!A,]UMWR^5D)
M52=KK^V9^52WF@(WVRTAW^E`QS>.-I,JT]2VMM]B,D;8.DH"19/M26!E+$KT
M346#=SJ;JXOMJHXC1S,X'1#;YJ1:YGV1BLSVW/MJ%IC&E:9F(;!]OW4RF%#Q
MI-F,;,^<+S1A'+J@4_S-;*_>(&$H:1<)8%HE;#^/4D:9ANNUFIZJ6_V$\>/G
M,LKN@.BE5]YS&#S5OJUQJ+V1DU&JVAIVVAL\H8^2K2&F>@ZLE">SK1&GVDXN
MTPVQ7]SI!)`;PK&@5_SJ"TB>8^MAU^/QWROF=0J[6U\0@:U%5`>`FAF38&N-
M5&T8TGU;;"UZVMD?1130_9]3E@V9L=XL&]L^WMNAQE.3"A36)8J3UDM([#TU
M$U.)ZKE#5=*OIXG;1X>;Y&ZLS,,E=M\[[.35_$WH_N2@.]3SJ+.'D\K#0C00
M<03RQ/ME+<WMM!*K6!EP>7LSWR\G-6B5U]),<-6.AIUW'LT1GM_6*-4WQ(2(
M;QI2\+O(/H]E2I"\,&,D9'H:G5%+8&9-X'/'0`G-]#YXW[X0I1'T0K4%8'<T
M.I^_QLEOI$!O[`.D-B%.SU&']8TV#$)P1]EJ&9>ZFB>;Y$^("N]&/2:/:1@>
MKN)5ZOVTU7^B(U2\A\%6;XF.4'%X`EN](]20HLH)_;P>QILS>L0N;\;U`'GQ
M)I3G6!U/LM6RRE2-N%V1*7[>*'$_(^D_*51Q,I<R6H^$\J*>:!E7@4A];!#,
MD[Q.-N:#[C+B/4O*Y>+3N/NK_$2[##X27$12,[>+ED0#E"_4G5,/L*V*MC7(
M[3/28+-(XAMR&U5%C_"#E:3PC_Q^VOEM8W*\:`GQ+BD".67GU6GLH6=:8KO[
M?AFJJC@GUBA#48\J,,MWA&B9\;?K8$I.0G(PK7/!'WB&43[^):8`!KOR+4_X
M&44%!T"]H3"RY15U`?##";YXR6\@S4W7U<;B37S@+YN\(YM3(QH73%%CDK,D
M(3&SN8GZ@?PT7\RSE%B]T,[ZOUP);E5-'QD)3M4!WG-AUUX2X5FA>9([>BU*
MMN811GZ=AR->N#,_S9AI>`?[W'BQVX44#`Z:RG?&@]8+)NZ`Y;^-,+E>6.E(
M<QOT)@1I[5)AW5-*$&K_^.GC6AECCP%D];61(">R_G*[&"F.$*,4BR0DXHM?
M&*'5SDP2Y@6&+[@`$?XA)96%,4N;K7.E!"(E[2X]S)@0K[!HN6LT?P[ALHBM
MA"C?2R2:GC%+?>./`YT6C=+S;O<<QXSN0%J$CT!_]UNR,Z6GQ>@^CKF12KC+
MB,308#)+;\>K##S%CR!-PX+[^R`]5\GAG->)2_';[C-JBWOO%*MU25V06Y72
M5$]256^[*X"]X[=+UH"15973W,2.X]#S4Y)72*=N.F$W(\DQ][Z6-$W.Q;;V
M+YY[E_(P>A*T[N_R';:TW=-N9`3G[!F!WS/\^6O"MO-3JE+;CH!JDNF+\S*P
M6H^$<NZ+P&ZO9:<^K?!@B'`F]*5G-#*:HE'6DK?WVZ9,<F^./;?3948=).8;
M7$%EIQ^(P);:"-81HVJ[JYJ,G7*_I[K:#VWWTE("D<N4VNZD)8N4;O<"VUVZ
M.AWCH8V9MJ;(Z;N9==D[;4VDTQ5?*=ULKT0XDP"ML[K?UM0WG2Y9BL[`UGPU
M^K:>K';>UJPU^I!DV7!L35RC\4WNZQ]B>[[P82#NXKYD>[IG/4AK<#.Q/?=X
M;RU(-_]C6Q-(CV/_LMW/;*^UHFL[,YW,K2^[U1-`63]WZ\MO*5X`8HNW[56W
M9/P=&_G1E>WJMELT7(V,06MD4)Q9*XNB70+/B(."S6R6KDX\HD0@UJ7UTP&8
MT)YM;9)8G>A)Y49T!Y:#(-,WR]I$L`.?WAH';'^N'X%GGV"C3>9A%7D1<G!J
M<V%#:_:-9R2YSQ)_Y2%PGT"_5,H79\NE(CG%5"3R"008_A+UHN?I/B<\S?>U
M]Y@C69.6&F6X9")#!OM3%;2L\"NE(48^1Y%C57\(A%\8*C%&9<2_#?"A@@OH
M[6T>I4\HIJ-^OHC'"?[E7G6/GF*2RHY47/$V,&U%W1_UTR/928;"GL<5@#B6
MP#<7X&55@-?DPV:FXYCO8D%,6.NZA#.,NNJD7A_PCBRBBVK@F^$5I447K\`/
M$AF&L>\6Q?"I0#W"7%RZ:WORN'<3E?L%-(PW);/SB'#VZQ$9='CV:V<!<_9K
MZ^V'([;ZW.=+L<(#^9C<<2CHG0EH')1;8BAQ69&=BGR**G*G5C8NJSJULE,K
MFU=_Z$B387>4J%.0.`7)."76:53]=-JE<>RVJ>I''K/UVDNV\T5#43(+<XX5
M!!?X-\$\ND9X./+OO>%KOMB9<!JF&S4UBD(!*PIQD$1T-X/C,3&DWNLW&')]
MO_H-/!*QM;-=;5=>N&A)J_]UI(]:A2,>!<`7TE.D,AKTTY9@6OO#D3=HZ\NG
MCNC5[NEZ\EYK?[R+([^8\!&@%9)PZAAW**VDX5LGA%KY=E)G=`<T;T+AUT:"
MG%,\CTCQS"KBP)4V&-PCRWJD8T1SLZ)IRON.=@H:L-Z(V:K"<(JP'1`:;PJ!
M2GL`8<56L\L)+`HM5Z)EYH836`6:/L16'_G368ZV"J";H_TIN'R?P*J(U0CV
M>N1K7AZ=.FY;ZQ*,ZT2(U1?]BAB,-YQ"D[0H,E8ZB8"-FY:C,"F3YM?(RP*(
MGY,J([$?9@%X6H&?(<+\-G'XWB=WFR_FFYUGT$B<P$NRR^3V]R#)ZU)=>`CN
M=ZG8(9D_S$@<K5E$7L$P2ZOMT'VVY4!#Y1:B%"7@JO]4AS@BW4P%GTKWH>A%
MM<,<KP$I]W"#K]K"QR_#*[X_Q:@H+U:TP_PJ0%]@E%]959'!*&@.4T1-?P'I
M*LZE\EW<J2089F@;R0G>3QXS0A7A\@>7T7]LL]L5<^DPK[*GLSI-RNIT;&ZS
MX]LD<(MK[W^K]<4]0!S7XV"W0GG@O7[PDEFM#!X&2H$(8VO.%`.([@4E6^NZ
M=A5@IJESZ@A4MXUK?R)R)1\1)>QMW84C=@HQKIBL,6A5B:_:UC"A?[S*`.$C
M'T!(#'#W7D),&Y=<WV!N%ULDQ.Z(MEER`.Z\-3^GAZ#3..:1EZA<+I/<6%M4
M!I:<3+OG>&:4NQ<\K;SH":PW<>(EV]OUQH/)FGT".@PTHOE^B_"MN8(;S$+Z
MY-Y;LK1:\OW',SN6YG%,6E0&+5BX_Y\81NDO^!_XM1`IZE1',3%3S/P`N(R*
MQ\'?7K_Z*Q)Q_X!O@3P?89B_>ZS4_;*]M=@<#C[V5_R/%7[>9B\@P3N<\6V:
M@:#;0%KF\!/A078+_W,<!D10_`S7Q!;*3B4B[J2)MFP3_^(A/XZ@]^@]\PBB
MMM1#!<IU:9'GY\S7H\<A@]%4"QT_QYA#_8:Y:"Q:).2Q()N`Q-1"3[A@TGU-
MG/@N=C6UOEKPQY]*@(?`%2C^>QO1/X=YW:>X/,J"@]][S/Z\,\P_0E;KX^YG
M,O>/M74J?OMKC2UKVS7H;8Q01V6:6:W,[/?]SMS'QE<2'W.C<SN-VJYU1&R_
M>*]PG:VI-R&]C1$J822FLM'&!)5YIB-.0L;J[\:HXR)8;V$VI1S]4F<)\!S(
M>PTY1@Q0RZBA../:`*.<GURR0&YG/2D""=.`93JB3OX6<[($TMJ9U*?+Z<;V
M&G66S+#7&7^PRP>A(TSRPD0%G%U&PJ[[BR4-5CC9%5?1^1P*]0H58ETB($X1
M,2F='3V%(O]YL=4TR!4]"5!,Z6\RB+"RY5+?^^K(V>67-&(3LIF[IR6[U6^5
MAN@T"22:_&X=BP-1O#H@=OE`RJ+15)]4:-CE=*=30J_#)^*1;#]KZM(^'SVF
M[=E6CW(]0$J;4&WU^.X'8Q_;KJV.WQH0[6\_L]4'7,^IY[OEV>KKK0<[Y0@9
M.W4\@[S?7%^Y?EDP;$=49"FNT/ODT)/<C_5C_,&QX;*P'3CQ5A!^F":$2H%#
MWT]6X&/6T^@G>D^HI*LLL`Q5>8G4='4.S"U8TY&6*$V@!([N@UI_3":5,ZHH
M@T/2P-420Q6"1"U`ZR9.2F^$V^CKX]4L"K[\[:Y[V)8+>3J%D"<;`S-^2K!X
M?)_$"\B:1;W%*08`V.L6*Y-HR7PRI5U:DV@II)76THC[GQ<"M,MSPRY*<MAJ
MC(Z*SAG5.:,J.:..PJ&JGRNHI:IPYW?F_(F<I\1IX\E7T;;8#N</P8.K(;DX
MGP<>5%06W#DU\"!CIOZ;J)."JSGN+",G">QD-=F7\7H31P0!HL!NUHXQD6#L
M,D,IOD^3W)6)Y,];P0WBAOKR>KCT8C<P@BGX#%](_;B#TD"^GZVSW&-LMHZ3
M%/Y!RU718Z"1S?=B^\7[1YQ<AAY"'-66R@@CFV'.[*I/J^@VLKE42`M-0ZJC
MC&RF;.6QH),12]"^F!C=#%3^V21M>=KS)ES5@R>PQJF-87*6O,/>;&.2RL+A
M$S\,U1M1^8!RK#SR_34E>`K`HCIM3XD7%(RU)-D=!S&3@HA.)3O-%JO]H,A3
M'S.9'IJH$K^LG(9FUK7U0A25S&"T%-S:4EU/WY[.6.O/T`<1HN<3HC0P8ATG
MCO0MWH8G%?%Z:$&MDJC9[R3+IMIA@*/1S"QK)M_9Q`ZI;D'NMF@U,ZG.Z2"K
M-4(=584'VPU+':6IO='\X"*TW;#4`R[VJ;/=Q*0!-*Z*SW9[DP;\N,R`[2:H
M3C(^I3"RD`&P];%P[BWTHML*7&S#OZ"IC;'5OTP/6&+5M:U1UGHWFX12K5MP
M]:<"R"B/]@RF`&7?0.HX]4(;<9+2S=D:3#T@=#)'5BFN>CI'EJ.X[I?AU_(S
MS']H+4MV-SBCPO2:Z)9?<TK'5\8^T2_MH*TG6=:+H%_";@O0F[8#:G>8.JGD
MK?4W[8YCEV,^*7_3(G/"=KZ8^2E\@21/7:$'CI9/\1@<4.N/.L4EEFY6$W1R
M;JC%O1+2&:K?,Z+,8)9UE.EJU-UL1\55EN!=?`_P&0P8<^%V<2YS@[G&["7M
M]N&LI,I\BUV_2KK,]!ER$!<E#'_Y@18/R?-8HO8;FD*FEX6PCW.M.HDY_7H^
M;H>QDS-=B@^3U88ZE=NNA]:ABZO+)G^^'U,O26T$L-?;V<T=YF248EU!Y;..
MMOK`](),3H*PU?VE%W0BD;:;TX+UAU22S>GGLU`\'M?1B0*HI&^='&="5P_*
M[<=C:@6=!]I8U*.MO1$$L*"PEE=632W*$,[)-^,LPE?WI8=6-V'\#9$:`_D'
MGH"_BN#O&2<F1J6[4W_N*SA<;/<__@Q!@@_+:OL9O("0%Y`NU]GHO&ZC39:B
MG)B/W``47@^C,_@"/'(`FP4W]C#SX\^5QG!JW@ZQH32^OY),R\N(E.2B*Q4[
MC'/4&?R4Q-_255_Z:Z.,(+*X8_X-U5%&.%.%W!5=1AKAC`O5Q6&9MVYS9HPU
M:G7R$5?BH$XK%>%F&R-4-FOKTJELM#%!9:M4\@&%U=^-4<=%L-["177;%]7]
MF#TC@`6I*+U^P?_'W0OTMB.@^@E_CY=*GM%Z))1S7V]V^Y/,`7!$6MO*`LX6
M830>!]W<#<)L;C0&64D;T3#"J$G+MNI]>RD/J'C2]">VVK)<*+=F(#O*W9S8
M*I=/I:>4+YLDQ*[*QR.V[)C902WYLE6#LKTE+$:BR9;6L3A0%]B:1D$6C::*
MQX592X19JU@(;,UL=41`ZP8+6W->#1*V+JLYM]H)4'LHYW_8]F[V#^5D:5A<
MU":[2@A+<6EM)74-$<.2RB1KRZSWAU!9?B^Q_.BPI`I5392^=R@I:\X^3\$1
M5=)>)7@AIJ++$-K&.#BUY7J[TOO)6;7XW-E4]I'(@K:_IY0\E/ME\3LI'_$K
M\)P.YQ<^>TXNL``:?(Z]B&Y'9C;3XLTQ"_%J1%X*R/!$O\"A@=%4#QWK?,%F
M4?``4$I"G"[Q=H+IC>?#,*\@R"1+KJ<6*B]7A-^YC7+]06Y^O(T(TYUX2X((
MC&D$BCN9L*PW0>)X`U`:FJ>7ZP5`;6J"9G)U2#M\,QJ;HOLVP@1D9+OBXP[1
M([YOO6`>_>(ED+"YY/RS4LA(=]=R)IM?PSPVP"\#_F]Y9S_%G^%S3+TZ9+N:
M7X.6RI,+^6>]'G_-P5&)4_U1W/WF.7X!-P"S!EYXD^$+F>%@WV_`(>;TQ4LS
MPH9<D6<MCM(5?D[^#CR)7</N:G[7T-PP>2U/.7*,L<[761+[&69-(W_+9V\8
M+4VL(B$EB,/02[B>A:UF6A"[@:^8A5IYR1*@R[C&INR,QC3LA'VT4/8S>O;%
M_""EE:;8HL)6M+,6WX-D#5,2BE]GY:XR\!3G"1(0+/+4M@GL-I"+QR@V_6>0
M$OEQOBBXO'F68J8_(DD"9FLBOC+.BK";D;G@=[JDB$5WO8EI&LMC18YXY.%7
M`V]=%D<B[C>:V>27?GH1)TG\#6^(2V^#_Y)N52;&&F(L<RP9*O*PS=+[,@N&
MPA19(XQQAE<`^0G<4"[@+B.,98:[]Z+//F4.,98Y/@#"^F'*^LR2,\A8YODU
MRA!1M!9D7<9KS`(0/OP&`'RT?*+87+(X]^[C&9E]'"WQN5H3>4,0FD1M.@::
MN=HF1F,;8U49G/&.R2\8J?EB?^IF+Q[$7]]MT("4('R)PQ=R'AN;E\8D]Q[3
MQBA<%OY9F,++G>A:OQW80I*HBQ:ZJIL'C^YM8.J%CVGL_S9?W,0)@,N(F"UA
M`+T$`G0?@F`)@AF6'T-2[B/Q#O.AZAG3Q3T?,^Y9$X7T,\ZGF=M'4R0TEF8P
M'WP#7SAZ)4HKO5^/,[J:B-5*Z]<?`1;IQ)^O-]/[??@J\?5](R-1SCLJOD9H
M`WRX@"#@1SDSV^M!#OAQ%+"LIK-E`G(C)0=5I0&,(`[\C*1YQ1P9"^-:"TVH
M1C!.A+9@6C,C")$5(ZM4;C9>Q@!J6RVH$440<6E@;[:#%F9BT"N;)3=J_J"9
M:5H%D?*MAB:]E-C>"(U2YE0?`-L]N'B>#PU?7#Z7M(?IW*ZP(5F8J!?.'I2/
MT]P[3+M:!8R=V1#XKCGU8T4UJ=M^YPB\3RJG45DW"EMC0!4`ZZ;;MS7:LP-P
M#;;>UH!-31N*:0ZS/<U-QYM+U:G-]I0)W6#D>%_:'HNB<%[EW6MMS5PSP"77
M\&HX7GC*2>(F:7VV-1%*%Q2%7F<56!\F#U;#K:T"QG'^BAXO%723Y?TU&9(K
M))VT(';HK-":MHS0W[&E0G*R8D(WU]L*N,F*"Y+1&!52DY41V!;8"IS)"@*R
M@<N5?6BRW'Z?.)\*OBGP_TK9XOXT#2L),TD2S;AM;5HX16S:SA76)G]31(;N
M.&]M7C=%="B)QZQ+SZ8("<.GR]J\;(KP,-]_>S.NN03Q!UN%%XS$NWNGB@_#
M84C1A;ABC>W4`$NB)@S3J7"R4^<AB9-L*K#*1<W.;>6J67`BE&2J69S;J;WN
M6,WBW$[UH#"ZII:(MQTP5:%CIWY>'9U&0%=UQ=JIU.JP>6JQ?A4Z=AH5.VR>
M*AJO`L=.9H8;0=40R]DHVOYNLR*G6`K`*>+"8H)9>7FK%\O.2X>/3=FJG2&O
MPL5.2Y_,GJ'EDJ[N83M]B"1P8>6`K*`9FODSGL3\,5NOO60[7Q1^4QOU_.7C
MRO:I*<_F[QE1B_+S,A\T<GD82[:F+&ORN,*'-+]X+N/U!D1H=_P3(J?FO@87
MVZK-O;<EOYM]\Y*`EY]6W_A&T!'1S"*YY9=P"$O_@?7D.^A*1W'WH-ERF>!=
MG(+;*$U@A*"?E[)BG,6C?-+8/GD6S^F9,:?K5Y#X$)%]WIP5*S?[@!\\J7/6
MGLY=QLDFI/\[)X[67P%<KE(0S`JGJ-U?P'T"?>:-?J2OG_@Y/IC;/C[@,H[R
M>RKS0N*F?80#+DW):>[E#4SR/N@V*D+'!MNW[2^=(F(W<;(`,,72Q-"(T;YT
MBHC]A!NF0X-U\)%3Q*D63M=D*@:"C/V]$T=O4!ZF_1V'EL)W?CT_=;P>XC#$
M5S/YX_"@U3]VXK@9X)5EO^Z0'>CKIW_:>;,CAW-QK)M`EI!3E/O8TV1)6^<#
MR7U=*!F%)E&2VB$UBZHDC/)F8&K1FXJ!2B0;XO+52\2)XMQ2%YA!6HV,D\2:
MHF@P@;4J&2>)=5-/80)F!0K,Y.2._=]N$<I`<)4E^/DHZ,RGA&IV^_TER.2]
MU`<RZ<%!M\(W7>BTV9IM=2USH5XMYU7-_@FB*'>'I`J2.ATE[`W@U.].H@5[
M@6K0]ES/HU\-:=6-[<FE]:Z4&76%[8FN1[A&0N<T6Y-H'].U;Z"[[]"`W"NM
MU:9,*>R6J[5<`WDM]LJC-?+U.HY-=J"#55K+>V6^+Q;H,?62U"W1,$Y&MB?:
M/^+*=%#(=<O8_ZE`/\KO87=Y#>FPV*TT@%N@(1:(ZH/;K>J`6Z"C//^_GO>L
M=.`X-.UGJ!7!8GO%!7-.3@;T=3VK0$R1X1YR475:N6TO2F')DBHZ/ME>/,.2
M555V_;&]E(<EZZKL/F=[I9$365=M;O?]"J),3SXQN*C2\>2VEG$QZ0"OTZ#3
M*8S!UK30MBQJIYP$U:(.[5%B/J<6L0`TH*W5CL:WYCK_9?<L6]T]B0N7NX/\
M]@=.PLTV)OR=*R3GBSJ,#R#,DW['*$6M#8H$V;IZ#FHD"]EZ$\9;`!Y!\H)?
M._K-<1='+P"1(TC6#3W%J1?6_TXF=A>G?P?I`_#C903_P+/+>1DLZ.Q^1=JQ
MTH8<F0BK<*Y&*CK-TQ5(GE9>M+M(CPVYD!Z[T*\98H^.=/W;PV<&O#Y*/D6[
M\A22&A)8B$AWB]7,FW^P3^AM779%WOCCB453"AL;$=T20D'^?[_@W;EW0N&F
M_]+UB9.*J*]/X(&(*Z@J&ZX[9I[[K9/:647P7547K<4L#)O#2O7S-F-[(&3G
M?[S"0LN-!Y-!LF%II^^D5J<5/F`ZTZYA/`KOD1U#@'8E[D.`);=\I76C)/K<
M26''LA3G0L114MI)?7J4F#+YRTI#%07WH1?=>6M`E7T&_91)*P]5CZ?'6LH#
MU_:`9CV*1Y>@P"4H&%U8/2]!@;4EPP=-4'!P!^]S#3@P7;:'L3EWM$2:`9PU
M!,RMR_W096V.9!QQZ1Y&M3@,^ZQ+^'#4ZTU9`VIK\H>1K@_5]M$K"'W::Z#?
MMN(BSL=\84F8%;H%K4]]`0WZ$W4+8I_Z@K'<!KI%G#LTAS(T]0HPMV$]>IA$
MZBO$<'TZ7GBX<1?M2R_TL["(!ILO,)S0Q\A=P3`C22)B1-@8O`;K.,KQ-N&K
MG1,#7_`KXF<83`C$'L[,#D;\.KV$1`(0)',,1=646<W'0'N^020)+]J.@>K=
M=I:DNVRMI79'>_#RY+&\*Z2[#4P?S3E2JHLM7K[=]]]MY"?Y,Y5SLN7=B68I
M?FR>LY2@]!2WWZ_:\\;8JAH&=E[/!91W(,5HQFM`'CD&W,TV)J@\$$U+QG!W
M116K7PLM9,Q#=901S;1%'.\%4AO#K(.%B*>ILZDZ[A/;S4YJB"J?JWZ&(:+3
M&#=\(B9UGSE:R##8ZI6BRL[5M]O!8]/+?H5W['-L(TB*+X"M1J8^$/(N05L-
M0GWP8HBWMIIK=$*UEZEM-8VHB,>3JWRD"H[\SK/7>6W$_KW&U=`5=]34-X\G
M80A>F:#UNEZ_^F&&(;C!"TPL%5D!U7S18J?7<<:,$-(SM@FAO2?E%UOZ`+RD
M+`-^<3P("@-YA-W&H'8_94-':0$3A$`*N]FB#+=+^5NY\#,6\&);/$*7H8>0
M7)H(^9&,E<XMO&.X"3[:[8R&]PW_OC0B6827L:W\O.ISU"H"T]Q:MKO1RVA+
M>]TUMN\SV>=6?#J567!;#2$C%B]-Q^DI/_(N4+0;9D=YMR<48-IK$<1W[#%U
M;2-1,3UYKW@?C46KA*]B$C+B7Y*G*=ER.7-Z6UODRU[.5L6ZSK)TE>]!COJ(
MT7@<=',U/LSF1FFOCI=`V</K870&UZ_>&D;Y#7`%D)_`31'RP)\%H]=89B)2
M6_'[C&46/+T+N_U8J/\[\)*O^/%*:K]3F`RUN]/?%8!]AMXS##$%-S$&R0=)
MBF]"C-]]C/*''5UF">&R&'A+=S<QMR_>*UQG:RXOT&QCA$H8B:ELM#&2VI@X
M0'+8@>KOQJCCIUNNM=#B[O^`!0N?;/';:'_I[$_#[:)^!AXS1(Y%*VRB^S@F
M92H^EWC@;,O@RVQ7F(@XTH:G&5URL=5S2H'QI>ZE-E<SF<W$8TOK6,F_Z;9J
M<)6AZW&EVVZA4=Y^0H'0]J1#6A"C"SVVNFI+"Z\B>\+'*;T"3(4UBT>S7N&O
MA%)-IBF!F103(=X^]`O,.19/1I!IB?VM\].65RQ&HJEBJ&-QH,6Q-41(%HVF
MYNUX@2W&;:,7&<(7)4*/8%ED<M=K(!V7J=$N57@9)OD`-G&2AX*7B\C0*7(Z
M&*[C5I!1T`6C96WK76QW?Y2LV"8]DI$9'U`GL)PRFX^!]AJR(INC5%?'/HW@
MF>QQ)"<7"*D),[7S9:\H(WM',DK+R$-O_7Y4N*@;F2HX[,3Q].[&&6(.?$:B
M3Q$"3(9N]T<3[,!E'*$XA$$.3+ZG.,9V1N-QT,WUO6,V-T-[@C>EEX*[.-IM
M4ZX/`;N]">JO`#[#/BRNPBB8K<GY^H/G',7KH<4GHC1E_W6%[P#DA727#&[3
M4_;"9:!R&^$;NU"B>N%\`Y(B1RP;&WX')ZX7NWD'#'E1!,D':2V-4EPR`MS;
MAM5:D_=2ZL&0O04;?S<B'N,K`3V`%Q!EX`XP)?J#5D[M<D35Q7Z#SOP4ON1A
M1?R2J:)N8U##.!42185TU.AZS%\QMLF.:`YC+-O;I#S)Y_3K$B2;M[9=YA9)
M%764F*^J[<YM*B!Q1!U;_=><,OIXRFAKO:XT*:-9=[[U_EBZE/FR7('U?ES.
M.C*$<E\HRNQ]Q)DJ+MN=FI61$JB];/=D5L:KJ9*QW8',F24-F25;BC7;`\VZ
M`L6UKW3S:/Q4@!9A+CK=M;4.-JI:OE<-T5&7:>@+5VF/MKXNJ)I>C\*K<E[2
M":7WOO30Z@I//\`CHBO@AQCYP(@CQ=ZQF9!T$\;?KL.B0A*^+!^SS28LZRSM
M_EP[$0(ENY:AS3@4Y.G621;/_1KM<X:5:\7R+9#HJL=(OQN^')5E*A`T'H06
M9J5$>D,C;A<[2NZ]+:&!5#=_BB_`O0>#*V_[)8[2%=ZE)'J3Y84A/X!6C'>U
MS.81SRN#U78(2IYP8WE:ZJT'H>9;+$_+OJW)'<CS$&NV,4HEUR9\V,HHI;43
M6=XS:D=:9H2QS)`XIOJ8<>H^0]8(I^S"=61W*1-YR37R;956E/Z.VZJ#D>.C
MF@8@&<ZPETYTU&*R.F)*M[*MVE(]L#&O>EM5?]UAD^'J>T4SG]XIG78Z=SE(
M&*RYM>9].51$Q]!^\S)55*-NF*DX(3'$PM9V:6LK;'?G4T2FIJ^PU8.O*S)U
MO9*M;ADC]FXT;B.9IRN0C*8RA3.4C-U08KMA8!@E(C\Q/*OU&"AW"EZGX+4O
M'G;H:@<,,UK^V')MR`<M]'V5:2VN_=7$2NSX4#1?[$\58SUH+5UUAV-6=]`5
MM8C9D0>PR1)_Y2$0X)OR`7.KY'7($A@M,8,"XR#G4=BABPI#C'>.OWAAQHQO
M5AAA!#.\3^)EXJUW*93_`$%1]_2#W.R8O8W,+'M&X/<,7S77+T"0Y83>=@14
M/^'O\6)_&:U'0CD_-)[9WCI3<?WEME79.6+EC`$[`9U#K&O!J0R3K?I>24R8
MXK:MVEY%7-0LM78I?R6A.H+3R28OB/-RVC@=S]5D_-;_;F@-XV%B`UK2,L7Q
M<N2?`DX"";I7/-E4P-J)XK9&EC'T@)-+5<+!02A(V^V@Q`=E"M6?.#!0KQK[
M/;)<02..5EVFA,\'NZ1Q25VCX#:U78\CK=?DX-3>21]L=T02Z$B=-Y).;R3S
MO@4,6_5-G`"XC`H%GK]]POL&A<6L@W]D*%VWO6CD^YFP;NS+0P)$U&Z,[7#8
MR@RE^,(`*.6266OB?$D*4.[BR,>']#9Z(<G.HB4^P#<P\B*?9#;)TQ?RKP+Y
M_EI.6)4@JKQ:ZM=-2Y2N'S+9KD>@D^G.(M/-C)6SSW.A_"+88@&5V@6V<I+.
M-'JPQ92OVOT^DN,KK+:!*5[\3>E$\O3:FJBR+X`*&]?J\&R%1WUR-1V[`*2V
M+^W76'9@,^CBCZT.-5J`.I!HC^=D8UQ)=1FO-W%4N%_-?#];9R')3IJ;!LC?
M$K`"$2(^'C%")&.L":T5CZXJT>AET0C_[G)%M-OH-L($_X3Y2/+7&[Q;RGWQ
M,PCPGZ\7"^"GN,E\@=>>I=8ZRK=-R&_6H_KK^9AQO0(+_(X%%R#"/Z3WY,]Y
MIN&\SWV,;ZO<ID\NM/L0\_9Z$.W\58>DIJ^.>U?*2)5Z\%/ZDD-,\4OCWF4L
MG6SG848\5SUK?PHG@5?<4FD((W-TEE$7=:V\:UA[^0HD\"5G7-'_S3PLCFV)
MB@P57&IYE@L_3=PA`1XB+N?Y?P6;:<@OC@E!VF.':2QX+.[3IQ76P<@8$]8L
MYD)NHHJ(]OS8V'#C,OZE<$#X_VHN%P!?[^"!A)@@!!?0/Y@K>1;P5#ONV",1
M-85U*#?=R%:B1=;8UH)-.U'9S.:7M]*PX)NBIO'I<>4,3].85N%KA%^;D$08
ME63.HQJ',$L@PNQ!/5RD([0]/F34LZ.CG-HH=75TSJ7RG;4K]O<8JZ*%(Z\6
MP"YOBF,LP+&8I6J-['+8Z*.,F9SG05^PNA\(^ST2='M%=ELK6W>N\Y`\V&Y'
M4+%UV(5]K>*]/$PV131\ZB6I6SL)UJ./--3+@7;<^5%L/F&_GO=-;9//ZSH:
M>9UF4^KS#@NJ9BCOY31\\A?D,9=O**N`O<E_QK1ZP_B.],M'=.)WYW'-.AT6
ML[O#6[?,29^*98VP6((INS_UR]7<^AJW%%F;#FJ\:SZ\.VG'G!JT4^WN[*'6
MEW('=\JE$Y,`*+=$$E9ZV8OW"-;J;K%7S0-J;431?;ZC5GAX'T]BO.ZM4W):
M=JZ\SI77N?(._T2,S)?I]-V8CN'!9+/S4D?$;0\N']HQ9M@+QM::$<XEQKG$
MC`-3YQ(S39<80\+V79P"]!3O$BYYX2/^4K'?+CP$L=Q]7U\=O`7A,LK?EBC%
M6XJ4G"#/=QQ"'^)Q,#T7F+G[S9#L?4".2`)C=S#!N?;"FS[#7D,ZV7*,LN7^
M?(IT2)2&1NGEZ8$.&AGF:02W2+-^2G-V[MV<B"LI^QC6MT>_*]UV29A^-8BD
MJ7/KMQ2[^@YETQU3(K**12U_X5C5SJSJ`57;XO\EF5)19Q/SNHQ1.E\\>B%`
M<G/A=#!%/YHA%.-C@@7]O\)T=?T*TWER!=$F1EXX\U/X`E.\?^;)`\`[*//3
M7`&K,%]-'S"!3TW]+#=?3@<M>?PQ;&D"GS-R<_$I$C:W15SKOKHW'DSR4H7S
MQ?ZMN(W('LP?BP(PQD++]353>834/(H3R=N5V=P)T`5`=^!;[>E),)^113ZH
MK;(<SLK#F)CK`\";(2,>3S%FB<27C'P_(ZH$$"[PF<PPG^ACVA!(7H#<?&1Z
M.F6.4^8X98Y3YHB4.4*A9S)J&RY:$D^/[;X$<D#Q9$Y;2^[((226D&RMJ*.V
M@]@2@JWE<M3PD90+>P696@,63T72*Y+3&H2DQ)!NT9&V0:53'VE[N*$<HNK:
MB^-5R1Z;V<Q9$9T5<6@K8H[RA&V(X[(=V*6IKDH7[CG\(NE&<;:%2D_9[D[S
MZ32?3O/I-)]LB4?Z(IJ,[M,QFX[9[,9L9@@C@=!EO'[&?R7?K_(=&(V?D*2,
M_O1)=C;BK-8F3<0J<[LX9GF4S+)C*`>]ZF5.D6,I'4LI:TR7?&P<0^D82L=0
M]F<HS>DI2_IF_N\91+DG2/YC`@"5PY'O9Y*9K%/59HI$K4="^7T2WY#<`;44
M`K)\ONPHCN%W#/_0VG'*GD07V]J_Y#7E"D,Y(6=@(:=/7,W3"A\61)(8I5_`
M^ADD!]]F-!J#@"5\)_>N<91)VNXP*'A^:1(&!T_;13$GLSN9?1`SD,J+.QD)
M7DK?(<U]3\8YGBGI,^_ZR9Q&IQ-R.J%..J%K?&+2[1>0KD@%H!>P2V^OU=`X
M+MFVNXS"P&H6!?\3PRC]!?\#`R92(*B.,J*9RAMY%09P6HH)2NP&'H>.I]=)
M/4[JD>3<56[-R<@ZCC-UG.G`G&E?BZ7C3X_'GS*T\(R//F;KM9>0PA!%WO']
M[JAK0G@1#IH'=[RJXU4=KSJJ%];QJNJ9,C3>MHZ/=7RLXV-Y?.PM_FBTA!BN
M&4+`J5:I#_1/<1Q\@V&(7S@V7@+&56T,,PDZQ5N!/C>9GHXY=<SI,=Z`3F?5
ML::.-95.4B9Q2SJ^T_&=CN_LR7<ZQ>GI<9^6\6JU?!%-T#".):3*.6QD1]*B
MNF9_6*R9EN[K^&C'1SL^VO'1W9RP%>[6R?#5;.VX_(4^7<]K)X0X(41&"+D"
MS^E(DA8U21%P\XS&9BJ1T2&4(=R^FE^6B3^.Q1[TQN:?><=+.UY:NM8!XQ*>
M#+_L6$#'`G9C`??'9KZXC-<;$*&<B`<0DDH/>>&'QQ5&_L)#(+CWMGDOLZRB
M+,G/=9)%+&6_08VPGCV7KB<0C%$=*^M8V0FRLEKN),?R.I97EN7M>_D[UMBQ
MQHXU'I`U-I>ITRX&V;&%QW#PJ#9R?7$?4[R1YYLBX5A1XF^KZ._1>6#')CLV
MV;')CDW6Y&71_8)SG++CE!VGS$T&X2517NL7)/DQ,ZH>/B1&E%"!U=Q(C@@F
MD'+$.S7LR/EMQU\.FYE!</8=Y^@X1]ET8>RKV#&$CB%T#&$GAM"<4M0\6^@8
MJV,H,@\7#HO\T)]%P14,LQ0$BMI+M=$<2^E82L=2.I92J(Q4O*0<P^D83L=P
M\M,ID)1X3]ZKR]]%S6S50D?`_O)ZC&0&XJ1<G"Z.;W;<XS&N<HF3YQA(QT!*
MY][BW8*.2W1<HN,2>5SB(UB2_SZ`39RD6/ZRF%FTC$TY6#@!]\IL/@;:Y3E8
MF9Z.:;2':71<T>$3)SCV4V2=%56.,I>/8QP=X^@8QYZ,HUW96BUC'RLO\(.%
MK-5.N=CN_J@0VZ(TVAB8SY-BG!V;Z=A,QV:.A%G@LYE=+UC'>CK6T[&>/-;S
M,EZOX;[`X&4<D5,%<".@MU95]W=/BD(!XZ$VAHG777$=>DS3!?&,7)IP?.F@
MCT2G^V2*/)ICY#LQJZHWN>-1'8_J>%0>CSH+`EA0N/]C3>X;"9NJ3B3]I50?
MQ[%Q8V3CYLG2B^`?^:KA1P#%(0R*>R8*[FLG:;Z@[7B^.*-G;,?<VL/<.E[M
MX)G5>ORFR/VK,;T=7C_']SJ^U_&]6OE>DSE!7V"`@4!7P`_Q7I`+A!;U<IRM
MXVQ/AK/=VRAGOI^MLSSCY#Q=@80D!$S`"D0(OH`BQN)SC/@%8G6-:A:)2P^M
M;L+XVV.VV83Y&GEA=6VI(J`VFI-NG'1C+5/NI)LC5T,0<#>3D66X,'6^^"=3
M2E<2OHX<1`7C]W;#Z"3J$Y:H__*.T$DRL.-__']02P,$%`````@`T8AJ10[P
MP2Z3$@``Z,8``!$`'`!L8W5T+3(P,30P.3,P+GAS9%54"0`#ZC9A5.HV851U
M>`L``00E#@``!#D!``#M75]SVSB2?]^J_0XX/UQEJE:6%4]F)ZYXMF1;3E1G
M6UI1R63O90HB(0D7BM"`I/_LI]\&2$H@04(D)2=4'5\2F>AN=./7`!I-@/CP
MC^>5BQX)]RGS+D]ZIV<GB'@V<ZBWN#SY;'7ZUO5P>/*/W_[ZEP__U>F@R03=
M,,\CKDM>T%>;N(3C@*`I?F8>6[T@RUZ2%?X;FF&?.(AYZ.O5Y`Z]/>TAM`R"
M]46W^_3T=$J<!>8=YKG4(Z<V6W51IY/4\"72Y0+]<OJV=WJNE$Q8Z#D7Z%?E
MT34G.`!JY(`6%^CM6>_G3J_7.?MU>G9V\>[7B[?O_U>E9NL73A?+`+VQ?P+B
MLW<=X#A'D]/)J6+6?R.+>3Y0K];8>T%]UT43P>6C"?$)?R3.:2S4E]8B:$+/
MOSQ1#'PZ/V5\T84J>MVO]W=1JYS\]2\HHKUXGG&7ICC$DX3GO$L]/\">3106
M:*MO!@Y1+!I=K41CB=7JO7__OBM+%>K0[RPP7F_HY]B?2>JXH"L;]ZS7.>^E
MN8*7-?%SV61)/I]KAT%*-9?.24!79,:QY_C2*03CV?OS,X7-`Y#"57XS.`'O
MBAJ[0-0!*L*IK;+NYM-X!(VSU5-M\7?=J%"AML$_`_Z2)O>)?;I@C]VX4!AU
MKK6&'7(.O:Z(-2[-;TF'T'PV*,CG(,_V,I]%E.3S4.^1^$$^5U26;YF'J>WG
ML\DBP=73N'QJY_-`00%'L.8%+%"2Y0DP7Y#@`:^(O\8VJ>2(,.2MB!?<,KZZ
M(7,<NM`J?X88V"AQ3A`.`DYG84!2!*&W)?E-2/F`/8\%<NR2?XLGZS7UYBS^
M$QZ(#GK!F4NFX)U(_/@\&>[2-8A'XJZ@[]XP.Q3:0O'`"VCP,H0:^$K6>X*H
M<WEBI-CHDFCCD#GUJ-2Z=]9#'92PJS]!%(ID(478AVY60E9X"%/&R/M-_K8Q
MC!"N9+R#OV/FF,+$N.8P1GM!#<ZM9L5\\=,$E(-B98'2TK5&\UOJP>A/L3MF
MOM3HVL6^'WN80&T"#'^49#"#"!,LV@A"8H[T'.*)R1M^^<RE8F9UT!5VQ7R$
MK"4A@=]B>1`LQQC&]6`)HJ")*@,KN7>@^W,==-&;E&(_M6B71WL(L?.*Y&,9
MEYD1>U<.L0V)C]@<C=8B#`<!;<^L@-4(/)R+*)^3)30Q?20F]`JIS7C^4@?/
M5#4HJ@>]N6.^WW;&"@!?8W]YZ[(G?^@YE!,[R$=6)S-#^O=:D$(E2-;2(K@#
MP0<6$'_*-E/?MB&OL$_]T7RLF-;W'(LN/)@1;>P%?5NNLZBW&`,.-@4YY#FX
M<IG]3<'^E2HP>\VO(D2FONTR/^0$_KCJ6T,+C6[1>#*P!@_3_G0X>D#]AQMD
M?;Z_[T_^A?K7UZ//#]/APT<T'MT-KX<#JW6>^LX3^M0CO@^#ZPQ*A8I;/"JZ
M23E19H=XGW6(_O4_/P^MH7"#%N?Z.`_^#&'I>4^")7.&,C4A']?%NH(X(]Z]
MLRS>PX<O`VMZ#UV_A;L^W$.1NUC0F4OZOD_JXUQ&CAG@G@[PM/_P<7AU-T!]
MRQJT,.\!\PV9!76A+>(UP_DV"^?-X&K:(E@?P4U;0L@-"QP(F:5]$^**>/F:
M^8%O+3$G5^+=T1B_2*Z*2.]9A]DCSK,>84U'U_^#KD?WX\&#)>.WUC_JS]N8
M>Q!7^V/")405I^E";C.F/^N#-N`Y@-7VR+)^0N/!1.![#Y&Y]:D_&;3X[C%1
MBS3&%#_7GZ$-`LPHORM`>=K_VJZI]L#4(@OQ_X2L&1>+XKK0EI%C1O@7;7G]
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MEY=F=H3=.<L6^Q^0PZK@"75EF_U"2V?*?%;K"Z5/O6S:KB`3$*Y6F+_H68`M
MG/HYF</*-#N`OE=0U"FVD:JURH,V<;UH6S%*:A8KSDWEZE$<].:&!)BV._LK
M>)*(^I@G^KS8R/\(/QA_R;I&/I$9:RT_N14B`-^(:4&K#EK?AL5\=&ZF7-_>
MS6`$\UQ+#*H"V_YX0&C'(;>7L-@:<VK#HDQIYRRF!DHSF%K^+I&$I"C1.Q5A
M+8B'!#'G:%QU-C.\6F9N![SI0W$MW-7ACF,5B)U4`/LN!,8BBR)S)R-OX(,X
M\?<MIOP+=D,!L<S&09AU1_&,NF!-$J"_FG2S\^A;`>,X3,1H:3_::("NDH]B
M;)1`0@LDU9#^)A61<9VB2NMJU5WMLX=#F&J),^9,G,3'0\]V0X=,E^03]2&>
M$IU8/=V7G*#,>E5]068'TK)]FXK`;1B25:&X+@2C#MK6IAP^4\]^MFY2W4V4
M%SREXL.=]&;0]<S?5EX;'1Y\IJ'_)HYV_EII6>AD7[!O,X]"K_YLW<`,</_U
M(7]>J2G+[`]:`G!;5[J3QT>`5:^`7RBI$5$/09URXH!:6X_9=WV??@MH7N9G
M:,V(ZSL5,ZO]1%H2"[10U@\S^W9`'V4()=_346\Q9;NPK<9L!EM+XRE!XE8\
M2N2C@+4.<)A9/0U3R:F]#),9<"V7I\/9SO*'PUF<ZRN%;3&A$<^?M72>$-1"
M^!ICM14P^]MHG8=>+HT9."UUIXR\4@J*Q+20U8!,M)^Z":94%RS)98952]E%
M6*IBV]YYR*!X:SR$NN(EI`WKFAOJA@%QQ.>(QO*32"OFR6TP6IQ<D=T,OI9R
M4\6+CBTKD&N@N`HDZD!KPE%4"Y+5M(Y0)Z(2ZT\=LI*1515FLQ/HQW75CV/I
M6+>CP:&=8(J?2VZ4V$EOACHG62:AE@);8`\(;'+F(=[75G(;3"DF,\3Z!KA8
M*$JDMC@?,G++[%LTA6L&4C.F6H8K%H4VLEH8]XW*_.4-?:0.`<H;8KLPT3EZ
M[)5'9(9.RU?)CQ9NI*!$3`M:==#DYT-+#:P&2C-\6O9)2FI'T(.F*];KZ/OO
MV$T^&VH:17>0&_%\IV6?5'';#XJVF![NS4_?ML-5*,_TZ-_[%4N,!Q*8W@:5
MXC>CKJ6NTF^(E!KB_IW^6+"HY&\(JFE=X?5=P;A+;3]A9B?1$F&UG>3_[ZXV
M\8^X,6="YDA>AG,A;H&Y//'I"D;9D_@9YK;@-U^CTUUSMB9<O,WK)F(3`1IW
M^MX>Z8&9]HNU2B0L.9E?GH@;<SK)321_`,?I\\I-2`(:B%J4C!@2@@!D[+HG
MW>9:GH:QA.'`D&/XS4;,D=CMXAEQ2YH,M#DFWPD)1V)MMIN7,!I8<HQ.'7_)
ML?U#5[U%!_Y*W[+S`4R'-2CR<F_^*;B""T6W?-V)39Q47))6R"+^ZB1\'?&H
MTWO;.>^=/OM.K&(5#;8M74V#A*^J!L:KNXITD/7GWA76)6[@;V1UMK*J-T?N
MU5ZE6D7E?(@81;.\%\W2^V4?3>II44^%W(O'RGI%PB`J?5?9$;)7O^WA!^))
M53?8=8>:49T\ON2/SE9(#45R;F0KIXG*N/EKKT;)7/-62HV$1_S8J_+LA7&E
M:M\PR5][U:]?/5=*`X4M_KV7.V@WV9528LL5_>QL!517(7,Q7BD%$A[Q8[_*
M,U?LE:L]89*_"NJ/+]N3"ER>]&=<'J&X8]CS[\EJ1GBTZ!*APQ^YI5'($UT;
M>>&P%:;>,"`KL1PX07CF!QS;P>5)P$,1T(A;.2\@T*',F4I&)TQ.!7C4=<7Q
MZX36#X&9!J$H_<A9N+X\B=@IB"]0W[:!53UDTO>BY>`=\Q93PE=*D6Y>'>Y&
MF>\&A'NP)A4H3>!_W<0BBD:9`;\=XD#C3V#<D%]_X<2AP2VV1>._Z%:59&B2
MD<E[..4`W.83K8&XY8@Z\:D3U1^#S9DJQ?S]144-$ZF\8AX),'_):YDY=OT=
M31.5S:+K[BY/;`G$:[78F'!;+%869#2/OBHV],#!P0DBJLU;FZ)V*B4@=AOP
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MH>^',@@7/X064=O=8_Z-!#+0W`84.?B\=H7'VOH38K.%)PZL#AT@I'.*MR-H
M'*.F/ZP`9>$*'FZ,]Z?L=\:_@6-?XS4-<-[P_>HU'L/P=;V$"0IZ.W1HGGRN
M]HX\@B<NQ&J9,J7A2M`V9^$@3E4-01X/Q<.D!PTW1T2F[([.F!K^E.9HJI%^
MHK.ZT2M^,F./Y):($<:]#3U')$(*3:\LI[$-<H^#4$Q=-R+O`W/=$CKQOP@N
M1MW`H?;FA7@DBVOVYX.8RNDCB'LD@_F<B)._Q&AF">K&F4A]^6:%.)OKM,4D
M%TV2Q%YZ],]0S_A5XFI2@@P4AW7D+%1B8#]M5T[Q,4PRJN;R0Y(OF;M]-/LT
MJA1.0?+\1[IFM($YV;Z<ET`QT#0H59+5,IL4*2AO9/HCT37^6/K(RQL=BDB:
M-12DM)PN.=EI2HJHR<8\L9VF;$D:90BS990`$^8`5@EB8;;)"O9C552C2I$W
M:2B`-3WPV+\OF4M\[.:X7!%%DV#*?DE_NZDU;Y0N1=T@D(KUS8[<.RD;.887
M)).V7[&*<D^;3UEE,_-YH<4!938M$!F$G"5[?G)?@!<1-*G'WM)GB-;!1Q?$
MOV9*1N&>>G05KA1S=I,V9S5ZRSBA"^\Z;GV9UW/C#U7DY`7+D1]%5B]CRN_P
MQQ(69/T(K\&S+5-)PAT5*XN;HBR_VC9K<5K\AW7+C^)@R!?X&[3XQ%Q'C,-W
M="6^Q:GUT!*T3>JL'WFX9LE7`BT\R[$GGZ!11D1)+@_;,K]E8=V*(HHFF?&)
MA3YY@KD=QD*^9I%D\?%ABHN\K3Q+HPSU9W;A;JB\PB8I+Q/FV">PA);_#[T;
M$KW?F:1G@%V$QY#LT6W(C[YN0C)E.7.=L3FJBCJF!KO'SR*`@6@=>J'XF)'Z
M:D6:J%U(D&JEBOS[A4D'[A_QD2WBTD<1C*=V30Q7:TRYQ#G.[&;>7M1C;TZ8
M6%9_$/<4+&L:KS(WT?0[H3WT78<\0(ERV'1K@MAND&MY:=Y7VW)SP-"YR"P?
M^$O9GQ`>P?XBP_ZHO%1-.?(&Y6H,"F>3-;M)&YFMR:JM.VEN^7'XIGSE+89,
MZPFO^PM.HET/6ORYF[19T6AT(D(N:[;[OO*M*J9KDDEWU!:O0S43,L^;I'*<
MKNJO1$0RFE\Q#A,T].G^(Z9NM,WHY3.,\'Q"'IG[*/85I4YX*%;N+^HH<DKW
MH1O0),H7X_UH'MFAP;Z3LDF.$'V:2=FJJ9E32-$X,Z(V#S8S6.HH6?0TW[H*
MC(TS.B]2R18T*"8I?3CPF,X!2EVS(97ZL)'!T^9.=Q9O,DVVIJ;V_1BICF+D
M5L^<]<%=L/M``@N[:3,-1`W*5:AJQCM]HT_(S^-W%A;(I`[%'+K*V"7.@CA]
M_YJY8D'*4QN1]Q?5G(7\A#BA+>CE]N#HZ$`R9KP,Y_#7F,6SEQ5"M>#`ZD'%
M>NQ'L(J8R$]?:6-K^G&31E(+W`@<CMW21SV>SBMLI/(LY,7**X5-5-XBC\0K
MU#Y5VDCUZ7.Q\MNR9JF^A/''A6$X]^A4_MF^O+!O7T$-"A-KF9*-P/81TLB(
M;6M0LK=<_7ZJV25V<#02^SR=BT$V4#<<S6R:TKQEL")?(Y$MUKP8WYT\1X9R
MX7[!\BRI::P!VP&WFENP@*!S:D-\V[?E>T^`0YZK@-6$V:O+LC;2L8W*%_MV
M&;9FNC>QF><4?1!H\RI"C\FJ\34J7B,>9;SHF&IN:7-6RA8)@NA!G-A)J:Z5
M'<,.%KF[7'XG+749&^=BDZ:@NWK9DL26]9\P=Z(+\_S^`KQM`<X'HRWT*I_:
MT5EV_4C%J]?4I"%M3ULSFV8G1/19\?*'>=*,$((SD5T_?"M7KKE!K2Z3W0SK
M"_!L09,&Q.D2ZO?'T+'U<3ZGK%&JB^UZ6.;^\@Z&Y1?_0`,^=*,/4<+/_P!0
M2P$"'@,4````"`#1B&I%TLC[Z7@"`0`M<PL`$0`8```````!````I($`````
M;&-U="TR,#$T,#DS,"YX;6Q55`4``^HV851U>`L``00E#@``!#D!``!02P$"
M'@,4````"`#1B&I%>/H6!8D4``!O+P$`%0`8```````!````I('#`@$`;&-U
M="TR,#$T,#DS,%]C86PN>&UL550%``/J-F%4=7@+``$$)0X```0Y`0``4$L!
M`AX#%`````@`T8AJ1?6G0GC.0```W`H%`!4`&````````0```*2!FQ<!`&QC
M=70M,C`Q-#`Y,S!?9&5F+GAM;%54!0`#ZC9A5'5X"P`!!"4.```$.0$``%!+
M`0(>`Q0````(`-&(:D6R>5_(5H(``+T6!P`5`!@```````$```"D@;A8`0!L
M8W5T+3(P,30P.3,P7VQA8BYX;6Q55`4``^HV851U>`L``00E#@``!#D!``!0
M2P$"'@,4````"`#1B&I%BT?%2ZE$``!KX`4`%0`8```````!````I(%=VP$`
M;&-U="TR,#$T,#DS,%]P<F4N>&UL550%``/J-F%4=7@+``$$)0X```0Y`0``
M4$L!`AX#%`````@`T8AJ10[PP2Z3$@``Z,8``!$`&````````0```*2!52`"
M`&QC=70M,C`Q-#`Y,S`N>'-D550%``/J-F%4=7@+``$$)0X```0Y`0``4$L%
3!@`````&``8`&@(``#,S`@``````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BUSINESS SEGMENTS (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">Segment Reporting Information</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company has segmented its operations to reflect the manner in
 which management reviews and evaluates the results of its
 operations. While the three segments distribute similar products,
 the segments have been distinct due to the different methods the
 Company uses to sell, market and distribute the products.
 Management evaluates the performance of the U.S. Wholesale,
 International and Retail Direct segments based on net sales and
 income (loss) from operations. Such measures give recognition to
 specifically identifiable operating costs such as cost of sales,
 distribution expenses and selling, general and administrative
 expenses. Certain general and administrative expenses, such as
 senior executive salaries and benefits, stock compensation,
 director fees and accounting, legal and consulting fees, are not
 allocated to the specific segments and are reflected as unallocated
 corporate expenses.</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="64%"></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Three Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Net sales</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">125,341</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">128,143</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">296,155</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">299,457</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">33,247</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">10,360</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">87,969</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">25,433</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">3,656</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">3,726</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">11,852</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,972</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total net sales</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">162,244</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">142,229</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">395,976</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">337,862</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Income (loss) from operations</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">9,919</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">15,294</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">13,096</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">23,671</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,141</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">213</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,226</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(2,185</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(372</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(267</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,088</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(533</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Unallocated corporate expenses</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,260</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,547</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(10,160</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(9,363</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total income from operations</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">8,428</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">11,693</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">3,074</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">11,590</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Depreciation and amortization</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,888</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,161</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(6,409</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(6,340</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,373</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(290</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(4,054</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,170</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(38</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(66</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(165</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(197</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total depreciation and amortization</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(3,299</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,517</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(10,628</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(7,707</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0">
 <tr>
 <td width="72%"></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>September&#xA0;30,<br />
 2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>December&#xA0;31,<br />
 2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Assets</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">316,369</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">291,757</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">130,873</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">35,365</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">507</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">730</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Unallocated/ Corporate/ Other</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,915</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,887</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total assets</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">456,664</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">336,739</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 21<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8721-108599<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8813-108599<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 30<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 22<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8736-108599<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXBAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Components of Accumulated Other Comprehensive Loss, Net (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="4">3 Months Ended</th>
        <th class="th" colspan="4">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th" colspan="2">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th" colspan="2">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract', window );"><strong>Accumulated translation adjustment:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax', window );">Balance at beginning of period</a></td>
        <td class="num">$ (1,212)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (3,194)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (2,944)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (2,804)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Translation gain (loss) during period</a></td>
        <td class="num">(3,309)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">200<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(1,577)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(190)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax', window );">Balance at end of period</a></td>
        <td class="num">(4,521)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,994)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(4,521)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,994)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract', window );"><strong>Accumulated deferred losses on cash flow hedges:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax', window );">Balance at beginning of period</a></td>
        <td class="num">(65)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(28)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(31)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(272)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax', window );">Derivative fair value adjustment, net of taxes of $49 and $32 for the three months ended September 30, 2014 and 2013, respectively, and $26 and $131 for the nine months ended September 30, 2014 and 2013, respectively</a></td>
        <td class="nump">73<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(48)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">39<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">196<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax', window );">Balance at end of period</a></td>
        <td class="nump">8<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(76)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">8<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(76)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract', window );"><strong>Accumulated effect of retirement benefit obligations:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax', window );">Balance at beginning of period</a></td>
        <td class="num">(731)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(1,134)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(745)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(1,160)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract', window );"><strong>Amounts reclassified from accumulated other comprehensive loss:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax', window );">Amortization of actuarial losses, net of taxes of $5 and $8 for the three months ended September 30, 2014 and 2013, respectively, and $14 and $27 for the nine months ended September 30, 2014 and 2013, respectively</a></td>
        <td class="nump">7<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">14<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">21<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">40<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax', window );">Balance at end of period</a></td>
        <td class="num">(724)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(1,120)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(724)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(1,120)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Total accumulated other comprehensive loss at end of period</a></td>
        <td class="num">$ (5,237)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (4,190)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (5,237)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (4,190)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (3,720)<span></span></td>
      </tr>
      <tr>
        <td colspan="10"></td>
      </tr>
      <tr>
        <td colspan="10">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Amounts are recorded in selling, general and administrative expense on the Condensed consolidated statements of operations.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e681-108580<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35736893&amp;loc=d3e80784-113994<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e681-108580<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (j-k)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e681-108580<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e681-108580<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 31<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecreaseAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecreaseAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -Subparagraph (b,c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsAndTaxAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTaxAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of reclassification adjustment from accumulated other comprehensive income (loss) for actuarial gain (loss) related to pension and other postretirement benefit plans.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e689-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6441202&amp;loc=d3e80720-113993<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4C<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=SL5624171-113959<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E2JAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Calculations of Basic and Diluted Loss per Common Share (Detail) (USD $)<br>In Thousands, except Per Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_EarningsPerShareDisclosureLineItems', window );"><strong>Earnings Per Share Disclosure [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss) - basic and diluted</a></td>
        <td class="num">$ (1,586)<span></span></td>
        <td class="nump">$ 1,093<span></span></td>
        <td class="num">$ (7,717)<span></span></td>
        <td class="num">$ (107)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted-average shares outstanding - basic</a></td>
        <td class="nump">13,619<span></span></td>
        <td class="nump">12,707<span></span></td>
        <td class="nump">13,460<span></span></td>
        <td class="nump">12,758<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DilutiveSecuritiesAbstract', window );"><strong>Effect of dilutive securities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements', window );">Stock options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">339<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted-average shares outstanding - diluted</a></td>
        <td class="nump">13,619<span></span></td>
        <td class="nump">13,046<span></span></td>
        <td class="nump">13,460<span></span></td>
        <td class="nump">12,758<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic income (loss) per common share</a></td>
        <td class="num">$ (0.12)<span></span></td>
        <td class="nump">$ 0.09<span></span></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.01)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted income (loss) per common share</a></td>
        <td class="num">$ (0.12)<span></span></td>
        <td class="nump">$ 0.08<span></span></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.01)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_EarningsPerShareDisclosureLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_EarningsPerShareDisclosureLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DilutiveSecuritiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DilutiveSecuritiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1500-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Weighted-Average Number of Common Shares Outstanding<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EIJAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summary of Activities Relating to Intangible Assets (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IntangibleAssetsAndGoodwillLineItems', window );"><strong>Intangible Assets And Goodwill [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetIncludingGoodwill', window );">Goodwill and intangible assets, Beginning Balance</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 55,149<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill', window );">Impairment of trade names</a></td>
        <td class="num">(3,384)<span></span></td>
        <td class="num">(3,384)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Goodwill acquired</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13,430<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinitelivedIntangibleAssetsAcquired1', window );">Intangibles acquired</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">45,181<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(4,736)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetIncludingGoodwill', window );">Goodwill and Intangible Assets, Ending Balance</a></td>
        <td class="nump">$ 105,640<span></span></td>
        <td class="nump">$ 105,640<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IntangibleAssetsAndGoodwillLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IntangibleAssetsAndGoodwillLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AmortizationOfIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinitelivedIntangibleAssetsAcquired1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, resulting from a business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FinitelivedIntangibleAssetsAcquired1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAcquiredDuringPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillAcquiredDuringPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetIncludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsNetIncludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EEZAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Cash Dividends Declared (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DividendDeclaredLineItems', window );"><strong>Dividend Declared [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareDeclared', window );">Dividend per share</a></td>
        <td class="nump">$ 0.03750<span></span></td>
        <td class="nump">$ 0.03125<span></span></td>
        <td class="nump">$ 0.11250<span></span></td>
        <td class="nump">$ 0.09375<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear', window );">Payment date</a></td>
        <td class="text">Nov. 14,
				 2014<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Dividend Payment 1st</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DividendDeclaredLineItems', window );"><strong>Dividend Declared [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareDeclared', window );">Dividend per share</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.03750<span></span></td>
        <td class="nump">$ 0.03125<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateDeclaredDayMonthAndYear', window );">Date declared</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Mar. 11,
				 2014<span></span></td>
        <td class="text">Mar. 12,
				 2013<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear', window );">Date of record</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">May
				01,
				 2014<span></span></td>
        <td class="text">May
				01,
				 2013<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear', window );">Payment date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">May 15,
				 2014<span></span></td>
        <td class="text">May 15,
				 2013<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Dividend Payment 2nd</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DividendDeclaredLineItems', window );"><strong>Dividend Declared [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareDeclared', window );">Dividend per share</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.03750<span></span></td>
        <td class="nump">$ 0.03125<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateDeclaredDayMonthAndYear', window );">Date declared</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Jun. 19,
				 2014<span></span></td>
        <td class="text">Jun. 13,
				 2013<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear', window );">Date of record</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Aug.
				01,
				 2014<span></span></td>
        <td class="text">Aug.
				01,
				 2013<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear', window );">Payment date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Aug. 15,
				 2014<span></span></td>
        <td class="text">Aug. 15,
				 2013<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Dividend Payment 3rd</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DividendDeclaredLineItems', window );"><strong>Dividend Declared [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareDeclared', window );">Dividend per share</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.03750<span></span></td>
        <td class="nump">$ 0.03125<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateDeclaredDayMonthAndYear', window );">Date declared</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Jul. 29,
				 2014<span></span></td>
        <td class="text">Aug.
				02,
				 2013<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear', window );">Date of record</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Oct. 31,
				 2014<span></span></td>
        <td class="text">Nov.
				01,
				 2013<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear', window );">Payment date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Nov. 14,
				 2014<span></span></td>
        <td class="text">Nov. 15,
				 2013<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_DividendDeclaredLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_DividendDeclaredLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockDividendsPerShareDeclared">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate dividends declared during the period for each share of common stock outstanding.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockDividendsPerShareDeclared</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date the declared dividend will be paid, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendPayableDateToBePaidDayMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPayableDateDeclaredDayMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date the dividend to be paid was declared, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsPayableDateDeclaredDayMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date the holder must own the stock to be entitled to the dividend, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsPayableDateOfRecordDayMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INVESTMENTS<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsDisclosureTextBlock', window );">INVESTMENTS</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>NOTE C &#x2014; INVESTMENTS</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company owns approximately a 30% interest in Grupo Vasconia
 S.A.B. (&#x201C;Vasconia&#x201D;), an integrated manufacturer of
 aluminum products and one of Mexico&#x2019;s largest housewares
 companies. Shares of Vasconia&#x2019;s capital stock are traded on
 the Bolsa Mexicana de Valores, the Mexican Stock Exchange
 (www.bmv.com.mx). The Quotation Key is VASCONI. The Company
 accounts for its investment in Vasconia using the equity method of
 accounting and records its proportionate share of Vasconia&#x2019;s
 net income in the Company&#x2019;s statement of operations.
 Accordingly, the Company has recorded its proportionate share of
 Vasconia&#x2019;s net income (reduced for amortization expense
 related to the customer relationships acquired) for the three and
 nine month periods ended September&#xA0;30, 2014 and 2013 in the
 accompanying condensed consolidated statements of operations. The
 value of the Company&#x2019;s investment balance has been translated
 from Mexican Pesos (&#x201C;MXN&#x201D;) to U.S. Dollars
 (&#x201C;USD&#x201D;) using the spot rates of MXN 13.49 and MXN 13.06
 at September&#xA0;30, 2014 and December&#xA0;31, 2013,
 respectively. The Company&#x2019;s proportionate share of
 Vasconia&#x2019;s net income has been translated from MXN to USD
 using the average exchange rates of MXN 13.11 and MXN 12.90 during
 the three months ended September&#xA0;30, 2014 and 2013,
 respectively, and MXN 13.05 to MXN 13.11 and MXN 12.41 to MXN 12.77
 during the nine months ended September&#xA0;30, 2014 and 2013,
 respectively. The effect of the translation of the Company&#x2019;s
 investment resulted in a decrease to the investment of $1.3 million
 and $0.5 million during the nine months ended September&#xA0;30,
 2014 and 2013, respectively (also see Note K). These translation
 effects are recorded in accumulated other comprehensive loss.
 Included within accrued expenses at September&#xA0;30, 2014 and
 December&#xA0;31, 2013 are amounts due to Vasconia of $117,000 and
 $152,000, respectively.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Summarized statement of income information for Vasconia in USD and
 MXN is as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="61%"></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom" rowspan="2">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center"><b>Three Months
 Ended</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"><b>September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Sales</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">45,635</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">598,197</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">37,306</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">481,222</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Gross Profit</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,173</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">107,134</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">6,215</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">80,167</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Income (loss) from operations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,720</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">22,547</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(131</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,686</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Income (loss)</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,173</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,381</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(853</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(11,003</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1pt">
 <td height="16"></td>
 <td height="16" colspan="16"></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom" rowspan="2">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center"><b>Nine Months
 Ended</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"><b>September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Sales</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">137,348</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,799,920</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">116,117</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,472,703</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Gross Profit</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">24,989</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">327,454</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">20,085</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">254,861</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Income from operations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">5,697</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">74,628</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,423</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,172</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Income</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,649</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">34,575</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,794</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">22,273</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 12px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company recorded equity in earnings of Vasconia, net of taxes,
 of $0.3 million for the three months ended September&#xA0;30, 2014
 and equity in losses of Vasconia of $5.3 million (including a
 charge of $5.0 million, net of tax, for the reduction in the fair
 value of the Company&#x2019;s investment in Vasconia) for the three
 months ended September&#xA0;30, 2013. The Company recorded equity
 in earnings of Vasconia, net of taxes of $0.6 million and equity in
 losses of Vasconia of $4.7 million for the nine months ended
 September&#xA0;30, 2014 and 2013, respectively.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 As of September&#xA0;30, 2014 and December&#xA0;31, 2013, the fair
 value (based upon Vasconia&#x2019;s quoted stock price) of the
 Company&#x2019;s investment in Vasconia was $33.5 million and $35.2
 million, respectively. The carrying value of the Company&#x2019;s
 investment in Vasconia was $30.5 million and $30.5 million as of
 September&#xA0;30, 2014 and December&#xA0;31, 2013,
 respectively.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company has a 40% equity interest in GS Internacional S/A
 (&#x201C;GSI&#x201D;), a leading wholesale distributor of branded
 housewares products in Brazil, which the Company acquired in
 December 2011. As a result of the decline in operating results of
 GSI and the current business environment in Brazil, the Company
 evaluated its carrying value of the investment for
 other-than-temporary impairment under the equity-method of
 accounting. Management performed an evaluation of quantitative
 factors and concluded that the investment was
 other-than-temporarily impaired as of September&#xA0;30, 2014. The
 estimate of fair value was based upon the median of the
 income-approach (discounted cash flow method) and market- approach
 valuation methodology using Level 3 unobservable inputs.
 Accordingly the Company recorded a $5.2 million impairment charge,
 net of tax, in equity in earnings (losses), net of tax, for the
 three and nine month periods ended September&#xA0;30, 2014.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company, together with Vasconia and unaffiliated partners,
 formed Housewares Corporation of Asia Limited (&#x201C;HCA&#x201D;),
 a Hong Kong-based company, to supply direct import kitchenware
 products to retailers in North, Central and South America. The
 Company initially invested $105,000 for a 40% equity interest in
 this entity during 2011. The operating results of HCA were not
 significant through September&#xA0;30, 2014. As of
 September&#xA0;30, 2014 and December&#xA0;31, 2013, the carrying
 value of the Company&#x2019;s investment in HCA was $129,000 and
 $144,000, respectively. In October 2014, the Company sold its
 investment in HCA to an unaffiliated partner. No significant gains
 or losses are expected to be recognized in connection with this
 sale.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 In February 2012, the Company entered into Grand Venture Holdings
 Limited (&#x201C;Grand Venture&#x201D;), a joint venture with Manweal
 Development Limited (&#x201C;Manweal&#x201D;), a Chinese corporation,
 to distribute Mikasa<sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top">&#xAE;</sup>&#xA0;products in China, which
 included an initial investment by the Company of $500,000. The
 Company and Manweal each own 50% of Grand Venture and have rights
 and obligations proportionate to their ownership percentage. The
 Company accounts for its investment in Grand Venture using the
 equity method of accounting and has recorded its proportionate
 share of Grand Venture&#x2019;s net loss as equity in earnings
 (losses), net of tax, in the Company&#x2019;s condensed consolidated
 statements of operations. The Company recorded equity in losses of
 the joint venture of $17,000 and $73,000 for the three and nine
 months ended September&#xA0;30, 2014, respectively, and $21,000 and
 $58,000 for the three and nine months ended September&#xA0;30,
 2013, respectively. As of September&#xA0;30, 2014 and
 December&#xA0;31, 2013, the carrying value of the Company&#x2019;s
 investment in Grand Venture was $265,000 and $287,000,
 respectively.</p>
 <p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company evaluated the disclosure requirements of ASC Topic
 No.&#xA0;860,&#xA0;<i>Transfers and
 Servicing</i>, and determined that at September&#xA0;30, 2014, the
 Company did not have a controlling voting interest or variable
 interest in any of its investments and therefore continued
 accounting for the investments using the equity method of
 accounting.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35687916&amp;loc=d3e32787-111569<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35687916&amp;loc=d3e32847-111569<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentsDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>24
<FILENAME>Financial_Report.xls
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xls
M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O
M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y
M/2(M+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P
M,31D,C,S,#@B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7
M96(@4&%G92P@86QS;R!K;F]W;B!A<R!A(%=E8B!!<F-H:79E(&9I;&4N("!)
M9B!Y;W4@87)E('-E96EN9R!T:&ES(&UE<W-A9V4L('EO=7(@8G)O=W-E<B!O
M<B!E9&ET;W(@9&]E<VXG="!S=7!P;W)T(%=E8B!!<F-H:79E(&9I;&5S+B`@
M4&QE87-E(&1O=VYL;V%D(&$@8G)O=W-E<B!T:&%T('-U<'!O<G1S(%=E8B!!
M<F-H:79E+"!S=6-H(&%S($UI8W)O<V]F="!);G1E<FYE="!%>'!L;W)E<BX-
M"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R
M,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A
M8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMB;V]K+FAT
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M;V9T+6-O;3IO9F9I8V4Z97AC96PB('AM;&YS/3-$(FAT='`Z+R]W=W<N=S,N
M;W)G+U12+U)%0RUH=&UL-#`B/@T*/&AE860^#0H\;65T82!N86UE/3-$(D5X
M8V5L(%=O<FMB;V]K($9R86UE<V5T(CX-"@T*/&UE=&$@;F%M93TS1%!R;V=)
M9"!C;VYT96YT/3-$17AC96PN4VAE970^#0H\;&EN:R!R96P],T1&:6QE+4QI
M<W0@:')E9CTS1")7;W)K<VAE971S+V9I;&5L:7-T+GAM;"(^#0H-"CPA+2U;
M:68@9W1E(&US;R`Y73X\>&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX
M.D5X8V5L5V]R:W-H965T<SX-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^1&]C=6UE;G1?86YD7T5N=&ET>5]);F9O<FUA=&EO/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#`Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^0V]N9&5N<V5D7T-O
M;G-O;&ED871E9%]"86QA;F-E/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T
M4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#`R+FAT;6PB+SX-"B`@
M(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*
M("`@(#QX.DYA;64^0V]N9&5N<V5D7T-O;G-O;&ED871E9%]"86QA;F-E,3PO
M>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS
M:&5E=',O4VAE970P,RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^
M#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-O;F1E;G-E
M9%]#;VYS;VQI9&%T961?4W1A=&5M93PO>#I.86UE/@T*("`@(#QX.E=O<FMS
M:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P-"YH=&UL(B\^
M#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E
M=#X-"B`@("`\>#I.86UE/D-O;F1E;G-E9%]#;VYS;VQI9&%T961?4W1A=&5M
M93$\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7
M;W)K<VAE971S+U-H965T,#4N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H
M965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y#;VYD
M96YS961?0V]N<V]L:61A=&5D7U-T871E;64R/"]X.DYA;64^#0H@("`@/'@Z
M5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#`V+FAT
M;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R
M:W-H965T/@T*("`@(#QX.DYA;64^0D%325-?3T9?4%)%4T5.5$%424].7T%.
M1%]354U-/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968]
M,T0B5V]R:W-H965T<R]3:&5E=#`W+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^
M04-154E3251)3TY3/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E
M($A2968],T0B5V]R:W-H965T<R]3:&5E=#`X+FAT;6PB+SX-"B`@(#PO>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX
M.DYA;64^24Y615-4345.5%,\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713
M;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,#DN:'1M;"(O/@T*("`@
M/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@
M("`@/'@Z3F%M93Y)3E1!3D=)0DQ%7T%34T544SPO>#I.86UE/@T*("`@(#QX
M.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970Q,"YH
M=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@("`\>#I.86UE/D1%0E0\+W@Z3F%M93X-"B`@("`\>#I7
M;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,3$N:'1M
M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K
M<VAE970^#0H@("`@/'@Z3F%M93Y35$]#2U]#3TU014Y3051)3TX\+W@Z3F%M
M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S
M+U-H965T,3(N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@
M/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y)3D-/345?3$]34U]0
M15)?0T]-34].7U-(05)%/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U
M<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#$S+FAT;6PB+SX-"B`@(#PO
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^24Y#3TU%7U1!6$53/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H
M965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#$T+FAT;6PB+SX-
M"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T
M/@T*("`@(#QX.DYA;64^0E5324Y%4U-?4T5'345.5%,\+W@Z3F%M93X-"B`@
M("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T
M,34N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC
M96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y#3TY424Y'14Y#2453/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#$V+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^3U1(15(\+W@Z3F%M
M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S
M+U-H965T,3<N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@
M/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y"05-)4U]/1E]04D53
M14Y4051)3TY?04Y$7U-534TQ/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T
M4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#$X+FAT;6PB+SX-"B`@
M(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*
M("`@(#QX.DYA;64^0D%325-?3T9?4%)%4T5.5$%424].7T%.1%]354U-,CPO
M>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS
M:&5E=',O4VAE970Q.2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^
M#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D%#455)4TE4
M24].4U]486)L97,\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@
M2%)E9CTS1")7;W)K<VAE971S+U-H965T,C`N:'1M;"(O/@T*("`@/"]X.D5X
M8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z
M3F%M93Y)3E9%4U1-14Y44U]486)L97,\+W@Z3F%M93X-"B`@("`\>#I7;W)K
M<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,C$N:'1M;"(O
M/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE
M970^#0H@("`@/'@Z3F%M93Y)3E1!3D=)0DQ%7T%34T544U]486)L97,\+W@Z
M3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE
M971S+U-H965T,C(N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*
M("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y35$]#2U]#3TU0
M14Y3051)3TY?5&%B;&5S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U
M<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#(S+FAT;6PB+SX-"B`@(#PO
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^24Y#3TU%7TQ/4U-?4$527T-/34U/3E]32$%215]4/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#(T+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^0E5324Y%4U-?4T5'
M345.5%-?5&%B;&5S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E
M($A2968],T0B5V]R:W-H965T<R]3:&5E=#(U+FAT;6PB+SX-"B`@(#PO>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX
M.DYA;64^3U1(15)?5&%B;&5S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T
M4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#(V+FAT;6PB+SX-"B`@
M(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*
M("`@(#QX.DYA;64^0F%S:7-?;V9?4')E<V5N=&%T:6]N7V%N9%]3=6UM/"]X
M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H
M965T<R]3:&5E=#(W+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^0V]M<&]N96YT
M<U]O9E]);G9E;G1O<GE?1&5T86EL/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H
M965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#(X+FAT;6PB+SX-
M"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T
M/@T*("`@(#QX.DYA;64^06-Q=6ES:71I;VYS7T%D9&ET:6]N86Q?26YF;W)M
M/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R
M:W-H965T<R]3:&5E=#(Y+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E
M=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^4'5R8VAA
M<V5?4')I8V5?;V9?06-Q=6ES:71I;VY?/"]X.DYA;64^#0H@("`@/'@Z5V]R
M:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#,P+FAT;6PB
M+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H
M965T/@T*("`@(#QX.DYA;64^4'5R8VAA<V5?4')I8V5?;V9?06-Q=6ES:71I
M;VY?,3PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$
M(E=O<FMS:&5E=',O4VAE970S,2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K
M<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-U
M;6UA<GE?;V9?4'5R8VAA<V5?4')I8V5?06QL;SPO>#I.86UE/@T*("`@(#QX
M.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970S,BYH
M=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@("`\>#I.86UE/E5N875D:71E9%]0<F]?1F]R;6%?26YC
M;'5D95]T:#PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F
M/3-$(E=O<FMS:&5E=',O4VAE970S,RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7
M;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE
M/DEN=F5S=&UE;G1S7T%D9&ET:6]N86Q?26YF;W)M83PO>#I.86UE/@T*("`@
M(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970S
M-"YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E
M;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-U;6UA<FEZ961?4W1A=&5M96YT
M7V]F7TEN8V]M93PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(
M4F5F/3-$(E=O<FMS:&5E=',O4VAE970S-2YH=&UL(B\^#0H@("`\+W@Z17AC
M96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.
M86UE/D-O;7!O;F5N='-?;V9?26YT86YG:6)L95]!<W-E=#PO>#I.86UE/@T*
M("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE
M970S-BYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-U;6UA<GE?;V9?06-T:79I
M=&EE<U]296QA=&EN9SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C
M92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970S-RYH=&UL(B\^#0H@("`\+W@Z
M17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\
M>#I.86UE/DEN=&%N9VEB;&5?07-S971S7T%D9&ET:6]N86Q?23PO>#I.86UE
M/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O
M4VAE970S."YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D1E8G1?061D:71I;VYA
M;%]);F9O<FUA=&EO;E]$93PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O
M=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970S.2YH=&UL(B\^#0H@("`\
M+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M("`\>#I.86UE/E-U;6UA<GE?;V9?4W1O8VM?3W!T:6]N7T1E=&%I;#PO>#I.
M86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E
M=',O4VAE970T,"YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@
M("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-T;V-K7T-O;7!E
M;G-A=&EO;E]!9&1I=&EO;F%L7SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E
M=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T,2YH=&UL(B\^#0H@
M("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@("`\>#I.86UE/D-A;&-U;&%T:6]N<U]O9E]"87-I8U]A;F1?1&EL=3PO
M>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS
M:&5E=',O4VAE970T,BYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^
M#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/DEN8V]M95],
M;W-S7W!E<E]#;VUM;VY?4VAA<F5?03PO>#I.86UE/@T*("`@(#QX.E=O<FMS
M:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T,RYH=&UL(B\^
M#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E
M=#X-"B`@("`\>#I.86UE/DEN8V]M95]487AE<U]!9&1I=&EO;F%L7TEN9F]R
M;3PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O
M<FMS:&5E=',O4VAE970T-"YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE
M970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D)U<VEN
M97-S7U-E9VUE;G1S7T%D9&ET:6]N86Q?23PO>#I.86UE/@T*("`@(#QX.E=O
M<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T-2YH=&UL
M(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS
M:&5E=#X-"B`@("`\>#I.86UE/E-E9VUE;G1?4F5P;W)T:6YG7TEN9F]R;6%T
M:6]N7SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$
M(E=O<FMS:&5E=',O4VAE970T-BYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K
M<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-A
M<VA?1&EV:61E;F1S7T1E8VQA<F5D7T1E=&%I;#PO>#I.86UE/@T*("`@(#QX
M.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T-RYH
M=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@("`\>#I.86UE/D]T:&5R7T%D9&ET:6]N86Q?26YF;W)M
M871I;VY?1#PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F
M/3-$(E=O<FMS:&5E=',O4VAE970T."YH=&UL(B\^#0H@("`\+W@Z17AC96Q7
M;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE
M/E-U<'!L96UE;G1A;%]#87-H7T9L;W=?26YF;W)M83PO>#I.86UE/@T*("`@
M(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T
M.2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E
M;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-O;7!O;F5N='-?;V9?06-C=6UU
M;&%T961?3W1H93PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(
M4F5F/3-$(E=O<FMS:&5E=',O4VAE970U,"YH=&UL(B\^#0H@("`\+W@Z17AC
M96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.
M86UE/D-O;7!O;F5N='-?;V9?06-C=6UU;&%T961?3W1H93$\+W@Z3F%M93X-
M"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H
M965T-3$N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`\+W@Z
M17AC96Q7;W)K<VAE971S/@T*("`\>#I3='EL97-H965T($A2968],T0B5V]R
M:W-H965T<R]R97!O<G0N8W-S(B\^#0H@(#QX.D%C=&EV95-H965T/C`\+W@Z
M06-T:79E4VAE970^#0H@(#QX.E!R;W1E8W13=')U8W1U<F4^1F%L<V4\+W@Z
M4')O=&5C=%-T<G5C='5R93X-"B`@/'@Z4')O=&5C=%=I;F1O=W,^1F%L<V4\
M+W@Z4')O=&5C=%=I;F1O=W,^#0H@/"]X.D5X8V5L5V]R:V)O;VL^#0H\+WAM
M;#X\(5ME;F1I9ETM+3X-"CPO:&5A9#X-"B`@/&)O9'D^#0H@("`\<#Y4:&ES
M('!A9V4@<VAO=6QD(&)E(&]P96YE9"!W:71H($UI8W)O<V]F="!%>&-E;"!8
M4"!O<B!N97=E<BX\+W`^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM
M/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S
M,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X
M.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970P,2YH
M=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A
M8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C
M:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV
M/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T
M/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$
M4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R
M:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P
M;W)T(&ED/3-$240P131!044^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^1&]C
M=6UE;G0@86YD($5N=&ET>2!);F9O<FUA=&EO;CQB<CX\+W-T<F]N9SX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H
M<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X]
M,T0Q/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/D]C="X@,S$L(#(P,30\8G(^/"]T:#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1O8W5M96YT(%1Y<&4\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<Q,"U1/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06UE;F1M96YT($9L86<\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B=F86QS93QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1O8W5M
M96YT(%!E<FEO9"!%;F0@1&%T93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^4V5P(#,P+`T*"0DR,#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&]C=6UE;G0@1FES8V%L(%EE87(@
M1F]C=7,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<R,#$T/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M1&]C=6UE;G0@1FES8V%L(%!E<FEO9"!&;V-U<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)U$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^5')A9&EN9R!3>6UB;VP\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B=,0U54/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^16YT:71Y(%)E9VES=')A
M;G0@3F%M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)TQ)1D54
M24U%($)204Y$4RP@24Y#/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^16YT:71Y($-E;G1R86P@26YD97@@2V5Y/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG,#`P,#@W-#,Y-CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-U
M<G)E;G0@1FES8V%L(%EE87(@16YD($1A=&4\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<M+3$R+3,Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^16YT:71Y($9I;&5R($-A=&5G;W)Y
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG06-C96QE<F%T960@
M1FEL97(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y%;G1I='D@0V]M;6]N(%-T;V-K+"!3:&%R97,@3W5T<W1A;F1I
M;F<\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,RPV.#,L.#,Y
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^
M#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B
M86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C
M871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V
M,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970P,BYH=&UL#0I#;VYT96YT+51R
M86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y
M<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*
M("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E
M(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T
M('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.
M;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@
M/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P15%/
M04<^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P
M86X],T0Q(')O=W-P86X],T0Q/CQS=')O;F<^0V]N9&5N<V5D($-O;G-O;&ED
M871E9"!"86QA;F-E(%-H965T<R`H55-$("0I/&)R/DEN(%1H;W5S86YD<RP@
M=6YL97-S(&]T:&5R=VES92!S<&5C:69I960\+W-T<F]N9SX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/D1E8RX@,S$L(#(P,3,\8G(^/"]T:#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^0U524D5.5"!!
M4U-%5%,\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y#87-H(&%N9"!C87-H(&5Q=6EV86QE;G1S/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#0L.3<W/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`T+#DT-SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06-C;W5N=',@<F5C
M96EV86)L92P@;&5S<R!A;&QO=V%N8V5S(&]F("0V+#DX,R!A="!397!T96UB
M97(@,S`L(#(P,30@86YD("0U+#(P.2!A="!$96-E;6)E<B`S,2P@,C`Q,SPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`Q+#<V-3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C@W+#(Q-SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M26YV96YT;W)Y("A.;W1E($$I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XQ-S`L,S(P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,3$R+#<Y,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^4')E<&%I9"!E>'!E;G-E<R!A;F0@;W1H
M97(@8W5R<F5N="!A<W-E=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/CDL,#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-2PW.#$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D1E9F5R<F5D(&EN8V]M92!T87AE<R`H3F]T92!(
M*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPY,S@\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS+#DT,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E1/5$%,($-54E)%3E0@05-31513/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XR.3`L,#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,C$T+#8W-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4%)/4$525%D@04Y$($5154E0345.
M5"P@;F5T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-BPY-3,\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR
M-RPV.3@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/DE.5D535$U%3E13("A.;W1E($,I/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XS,"PX.3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XS-BPY-#@\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DE.5$%.1TE"3$4@05-31513
M+"!N970@*$YO=&4@1"D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C$P-2PV-#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XU-2PQ-#D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D]42$52($%34T544SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,RPQ-C0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR+#(V.#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O=3X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1/5$%,($%34T544SPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#4V+#8V-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,S-BPW,SD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^0U524D5.5"!,24%"24Q)5$E%4SPO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-U<G)E;G0@;6%T=7)I='D@;V8@
M0W)E9&ET($%G<F5E;65N="!497)M($QO86X@*$YO=&4@12D\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$P+#`P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-U<G)E;G0@;6%T=7)I
M='D@;V8@4V5N:6]R(%-E8W5R960@5&5R;2!,;V%N("A.;W1E($4I/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPY,S<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-H;W)T('1E<FT@
M;&]A;B`H3F]T92!%*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M.34Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^06-C;W5N=',@<&%Y86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-#(L.#`Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,C$L-#(V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-R=65D(&5X<&5N<V5S/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS-BPX-3(\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT,2PP.34\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN8V]M
M92!T87AE<R!P87EA8FQE("A.;W1E($@I/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XS-#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XS+#`S-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O=3X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1/5$%,($-54E)%3E0@3$E!0DE,251)
M15,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDP+#DT.3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8Y+#0Y
M-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^1$5&15)2140@4D5.5"`F86UP.R!/5$A%4B!,3TY'+51%4DT@3$E!0DE,
M251)15,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(Q+#@R-CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$X
M+#8T-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^1$5&15)2140@24Y#3TU%(%1!6$53("A.;W1E($@I/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,"PT.3D\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#<W-SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4D563TQ624Y'
M($-2141)5"!&04-)3$E462`H3F]T92!%*3PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,3$S+#`V,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C0Y+#(S,3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0U)%1$E4($%'4D5%345.5"!4
M15)-($Q/04X@*$YO=&4@12D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C,W+#4P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/E-%3DE/4B!314-54D5$(%1%4DT@3$]!3B`H3F]T92!%
M*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$V+#8X.#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T
M<F]N9SY35$]#2TA/3$1%4E,G($5154E463PO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R969E<G)E9"!S=&]C:RP@)"XP
M,2!P87(@=F%L=64L('-H87)E<R!A=71H;W)I>F5D.B`Q,#`@<VAA<F5S(&]F
M(%-E<FEE<R!!(&%N9"`R+#`P,"PP,#`@<VAA<F5S(&]F(%-E<FEE<R!".R!N
M;VYE(&ES<W5E9"!A;F0@;W5T<W1A;F1I;F<\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y#;VUM;VX@<W1O8VLL("0N,#$@<&%R('9A;'5E
M+"!S:&%R97,@875T:&]R:7IE9#H@,C4L,#`P+#`P,#L@<VAA<F5S(&ES<W5E
M9"!A;F0@;W5T<W1A;F1I;F<Z(#$S+#8X,2PQ.#D@870@4V5P=&5M8F5R(#,P
M+"`R,#$T(&%N9"`Q,BPW-S<L-#`W(&%T($1E8V5M8F5R(#,Q+"`R,#$S/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,S@\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,C@\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!A:60M:6X@
M8V%P:71A;#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,34X+#DW
M,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C$T-BPR-S,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/E)E=&%I;F5D(&5A<FYI;F=S/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XR."PY-38\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XS."PR,C0\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%C8W5M=6QA=&5D(&]T:&5R
M(&-O;7!R96AE;G-I=F4@;&]S<R`H3F]T92!+*3PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH-2PR,S<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH,RPW,C`I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5$]404P@4U1/0TM(3TQ$
M15)3)R!%455)5%D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$X
M,BPX,C@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XQ.#`L.3`U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^5$]404P@3$E!0DE,251)15,@04Y$(%-43T-+2$],
M1$524R<@15%52519/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#0U-BPV-C0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#,S-BPW,SD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM
M+2T]7TYE>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R
M,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D
M8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#`S
M+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN
M=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA
M<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U
M:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S
M970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,]
M,T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S
M8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R
M97!O<G0@:60],T1)1#!%1E-!13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#$^/'-T<F]N9SY#
M;VYD96YS960@0V]N<V]L:61A=&5D($)A;&%N8V4@4VAE971S("A087)E;G1H
M971I8V%L*2`H55-$("0I/&)R/DEN(%1H;W5S86YD<RP@97AC97!T(%-H87)E
M(&1A=&$L('5N;&5S<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S=')O;F<^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y$96,N(#,Q+"`R,#$S/&)R
M/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-O=6YT<R!R
M96-E:79A8FQE+"!A;&QO=V%N8V5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#8L.3@S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^)"`U+#(P.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')E9F5R<F5D('-T;V-K+"!P87(@
M=F%L=64\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XP,3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@
M,"XP,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^0V]M;6]N('-T;V-K+"!P87(@=F%L=64\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/B0@,"XP,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XP,3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]M;6]N('-T;V-K+"!S
M:&%R97,@875T:&]R:7IE9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,C4L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C(U+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UO;B!S=&]C:RP@<VAA<F5S
M(&ES<W5E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L-C@Q
M+#$X.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C$R+#<W-RPT,#<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D-O;6UO;B!S=&]C:RP@<VAA<F5S(&]U='-T86YD
M:6YG/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,RPV.#$L,3@Y
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,3(L-S<W+#0P-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^4')E9F5R<F5D('-T;V-K(%-E<FEE<R!!/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')E9F5R<F5D('-T;V-K+"!S
M:&%R97,@875T:&]R:7IE9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,3`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,3`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y0<F5F97)R960@<W1O8VLL(&ES<W5E9#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R969E<G)E9"!S=&]C:RP@;W5T
M<W1A;F1I;F<\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y0
M<F5F97)R960@<W1O8VL@4V5R:65S($(\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y0<F5F97)R960@<W1O8VLL('-H87)E<R!A=71H;W)I
M>F5D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR+#`P,"PP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR
M+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/E!R969E<G)E9"!S=&]C:RP@:7-S=65D/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')E9F5R<F5D('-T;V-K+"!O=71S
M=&%N9&EN9SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@
M/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C86)A8F)F
M7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO
M;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D
M,C,S,#@O5V]R:W-H965T<R]3:&5E=#`T+FAT;6P-"D-O;G1E;G0M5')A;G-F
M97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@
M=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH
M96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N
M=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP
M93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!2
M96UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D
M>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%2T5!1SX-
M"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS
M1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY#;VYD96YS960@0V]N<V]L:61A=&5D
M(%-T871E;65N=',@;V8@3W!E<F%T:6]N<R`H55-$("0I/&)R/DEN(%1H;W5S
M86YD<RP@97AC97!T(%!E<B!3:&%R92!D871A+"!U;FQE<W,@;W1H97)W:7-E
M('-P96-I9FEE9#PO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H(&-O;'-P86X],T0R/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\+W1H
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:#Y397`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q,SQB<CX\+W1H/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^3F5T('-A;&5S/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XD(#$V,BPR-#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$T,BPR,CD\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#,Y-2PY-S8\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#,S
M-RPX-C(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D-O<W0@;V8@<V%L97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$P-"PS,C$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XY,"PY-3(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR-3(L.#8Y/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C$S+#DQ-SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D=R;W-S(&UA
M<F=I;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3<L.3(S/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3$L
M,C<W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,30S+#$P-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C$R,RPY-#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D1I<W1R:6)U=&EO;B!E>'!E;G-E<SPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L,C8R/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`L-38T/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S@L,#8X
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,S$L-#@Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y396QL:6YG+"!G96YE<F%L(&%N9"!A9&UI;FES=')A=&EV92!E
M>'!E;G-E<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S(L.#0Y
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,C@L.30Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^.3@L-#4V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^.#`L-#DY/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y);G1A;F=I8FQE(&%S<V5T(&EM<&%I<FUE
M;G0@*$YO=&4@1"D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,L
M,S@T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C,L,S@T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^4F5S=')U8W1U<FEN9R!E>'!E;G-E<R`H3F]T92!!*3PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<Y/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(U/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S8W/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F]U/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YC
M;VUE(&9R;VT@;W!E<F%T:6]N<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^."PT,C@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ,2PV.3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XS+#`W-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$Q+#4Y,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YT97)E<W0@97AP96YS
M92`H3F]T92!%*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PV
M.3@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XH,2PR.#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XH-"PW-C`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,RPU.3$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,;W-S(&]N(&5A<FQY(')E=&ER96UE
M;G0@;V8@9&5B=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@S
M,3DI/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/DEN8V]M92`H;&]S<RD@8F5F;W)E(&EN8V]M92!T87AE<R!A;F0@
M97%U:71Y(&EN(&5A<FYI;F=S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XV+#<S,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C$P+#0Q,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^*#(L,#`U*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C<L.3DY/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);F-O;64@=&%X('!R;W9I
M<VEO;B`H3F]T92!(*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M,RPQ,C,I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH,RPX-CDI/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XH,S4R*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^*#(L.3DS*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^17%U:71Y(&EN(&5A<FYI;F=S("AL
M;W-S97,I+"!N970@;V8@=&%X97,@*$YO=&4@0RD\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^*#4L,3DS*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#4L-#4Q*3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4L,S8P*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4L,3$S*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DY%
M5"!)3D-/344@*$Q/4U,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B0@*#$L-3@V*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@,2PP.3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M/B0@*#<L-S$W*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,3`W*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0D%324,@24Y#3TU%
M("A,3U-3*2!015(@0T]-34].(%-(05)%("A.3U1%($<I/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B0@*#`N,3(I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C`Y/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@P+C4W*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,"XP
M,2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D1)3%54140@24Y#3TU%("A,3U-3*2!015(@0T]-34].(%-(05)%("A.
M3U1%($<I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#`N,3(I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`P+C`X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XD("@P+C4W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6T^)"`H,"XP,2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-A<V@@9&EV:61E;F1S(&1E8VQA<F5D
M('!E<B!C;VUM;VX@<VAA<F4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,"XP,S<U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`P+C`S,3(U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C$Q,C4\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N,#DS-S4\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B
M;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C86)A8F)F7V1C
M.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@
M9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S
M,#@O5V]R:W-H965T<R]3:&5E=#`U+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M
M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X
M="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D
M/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N
M=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS
M1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO
M=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-
M"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%5$1!13X-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@
M<F]W<W!A;CTS1#(^/'-T<F]N9SY#;VYD96YS960@0V]N<V]L:61A=&5D(%-T
M871E;65N=',@;V8@0V]M<')E:&5N<VEV92!);F-O;64@*$QO<W,I("A54T0@
M)"D\8G(^26X@5&AO=7-A;F1S+"!U;FQE<W,@;W1H97)W:7-E('-P96-I9FEE
M9#PO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P
M86X],T0R/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@@8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P
M+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y3
M97`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^4V5P+B`S,"P@,C`Q,SQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^3F5T(&EN8V]M92`H;&]S<RD\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6T^)"`H,2PU.#8I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q+#`Y,SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H-RPW,3<I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@Q,#<I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/D]T:&5R(&-O;7!R96AE;G-I=F4@:6YC;VUE("AL;W-S*2P@;F5T
M(&]F('1A>&5S.CPO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^5')A;G-L871I;VX@861J=7-T;65N=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH,RPS,#DI/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PU-S<I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,3DP*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5R
M:79A=&EV92!F86ER('9A;'5E(&%D:G5S=&UE;G0\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C<S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH-#@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,SD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.38\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5F9F5C="!O9B!R971I<F5M
M96YT(&)E;F5F:70@;V)L:6=A=&EO;G,\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C(Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y/=&AE<B!C;VUP<F5H96YS:79E(&EN8V]M
M92`H;&]S<RDL(&YE="!O9B!T87AE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XH,RPR,CDI/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,38V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH,2PU,3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#8\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R974^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUP<F5H96YS:79E(&EN
M8V]M92`H;&]S<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H
M-"PX,34I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^)"`Q+#(U.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6T^)"`H.2PR,S0I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XD("@V,2D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL
M/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V
M7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R
M8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T
M<R]3:&5E=#`V+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U
M;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R
M<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!
M(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT
M;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C
M<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM
M96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@
M8VQA<W,],T1R97!O<G0@:60],T1)1#!%0S9!1SX-"B`@("`@(#QT<CX-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^
M/'-T<F]N9SY#;VYD96YS960@0V]N<V]L:61A=&5D(%-T871E;65N=',@;V8@
M0V%S:"!&;&]W<R`H55-$("0I/&)R/DEN(%1H;W5S86YD<RP@=6YL97-S(&]T
M:&5R=VES92!S<&5C:69I960\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXY($UO;G1H<R!%;F1E9#PO=&@^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H/E-E<"X@,S`L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/CQS=')O;F<^3U!%4D%424Y'($%#5$E6251)15,\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@;&]S
M<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@W+#<Q-RD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#$P
M-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/CQS=')O;F<^061J=7-T;65N=',@=&\@<F5C;VYC:6QE(&YE="!L;W-S
M('1O(&YE="!C87-H("AU<V5D(&EN*2!P<F]V:61E9"!B>2!O<&5R871I;F<@
M86-T:79I=&EE<SH\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y0<F]V:7-I;VX@9F]R(&1O=6)T9G5L(&%C8V]U;G1S/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,S,\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ-SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5P<F5C:6%T
M:6]N(&%N9"!A;6]R=&EZ871I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$P+#8R.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C<L-S`W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y!;6]R=&EZ871I;VX@;V8@9FEN86YC:6YG
M(&-O<W1S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-C4\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS.3<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D1E9F5R<F5D(')E;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^
M*#8R,RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B@W,C$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y$969E<G)E9"!I;F-O;64@=&%X97,\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#(Q,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VL@8V]M<&5N<V%T:6]N
M(&5X<&5N<V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(L,3,S
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,BPQ,S$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E5N9&ES=')I8G5T960@97%U:71Y(&EN(&QO<W-E<RP@;F5T/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+#,V,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4L-C@V/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);G1A
M;F=I8FQE(&%S<V5T(&EM<&%I<FUE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C,L,S@T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^3&]S<R!O;B!E87)L>2!R971I<F5M96YT(&]F
M(&1E8G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,Q.3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^0VAA;F=E<R!I;B!O<&5R871I;F<@87-S971S(&%N9"!L:6%B:6QI
M=&EE<R`H97AC;'5D:6YG('1H92!E9F9E8W1S(&]F(&)U<VEN97-S(&%C<75I
M<VET:6]N<RD\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y!8V-O=6YT<R!R96-E:79A8FQE/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XU.#<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XT+#$W-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)Y/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@S-RPT-SDI/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C@L-#8Y*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')E<&%I9"!E
M>'!E;G-E<RP@;W1H97(@8W5R<F5N="!A<W-E=',@86YD(&]T:&5R(&%S<V5T
M<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PX.#DI/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PS.3$I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y!8V-O=6YT<R!P87EA8FQE+"!A8V-R=65D(&5X<&5N<V5S(&%N9"!O=&AE
M<B!L:6%B:6QI=&EE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,3`L.3@U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,C`L,C8V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y);F-O;64@=&%X97,@<&%Y86)L93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH-RPU,S4I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,RPX.#4I/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3D54($-!4T@@
M*%53140@24XI(%!23U9)1$5$($)9($]015)!5$E.1R!!0U1)5DE42453/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R,2PT-C$I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PX,S0\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^24Y615-424Y'($%#5$E6251)15,\+W-T<F]N9SX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y0=7)C:&%S97,@;V8@<')O<&5R
M='D@86YD(&5Q=6EP;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XH-"PT,3`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XH,BPW-S(I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y+:71C:&5N($-R869T(&%C<75I<VET:6]N+"!N
M970@;V8@8V%S:"!A8W%U:7)E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH-3DL.3<W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D]T:&5R(&%C<75I<VET:6]N<RP@;F5T(&]F(&-A
M<V@@86-Q=6ER960\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4L
M,C@P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/DYE="!P<F]C965D<R!F<F]M('-A;&4@;V8@<')O<&5R='D\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DY%5"!#05-((%53
M140@24X@24Y615-424Y'($%#5$E6251)15,\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6T^*#8Y+#4Y-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@R+#<V-2D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1DE.04Y#24Y'
M($%#5$E6251)15,\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y0<F]C965D<R!F<F]M(%)E=F]L=FEN9R!#<F5D:70@1F%C
M:6QI='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(P-BPQ.3,\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M-34L.3(Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y297!A>6UE;G1S(&]F(%)E=F]L=FEN9R!#<F5D:70@1F%C:6QI
M='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$T,BPQ,30I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,34Q
M+#<Y-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E)E<&%Y;65N=',@;V8@4V5N:6]R(%-E8W5R960@5&5R;2!,;V%N
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R,"PV,C4I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,RPU,#`I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y0<F]C965D<R!F<F]M($-R961I="!!9W)E96UE;G0@5&5R;2!,;V%N/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU,"PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297!A>6UE
M;G0@;V8@0W)E9&ET($%G<F5E;65N="!497)M($QO86X\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#(L-3`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R;V-E961S(&9R;VT@4VAO
M<G0@5&5R;2!,;V%N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M+#$V.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E!A>6UE;G0@<R!O;B!3:&]R="!497)M($QO86X\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#(Q-RD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y087EM96YT(&]F(&9I;F%N
M8VEN9R!C;W-T<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PS
M-S4I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4&%Y;65N=',@9F]R(&-O;6UO;B!S=&]C:R!R97!U<F-H87-E<SPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#,L,C(Y*3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O8V5E
M9',@9G)O;2!E>&5R8VES92!O9B!S=&]C:R!O<'1I;VYS/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR+#$Y,CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDT,SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V%S:"!D:79I9&5N9',@
M<&%I9"`H3F]T92!+*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M,2PU,3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH,2PQ,3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F]U/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3D54($-!4T@@4%)/5DE$140@0ED@*%53140@24XI
M($9)3D%.0TE.1R!!0U1)5DE42453/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XY,2PR,#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B@R+#<V."D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5F9F5C="!O9B!F;W)E:6=N(&5X8VAA
M;F=E(&]N(&-A<V@\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$Q
M-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XT,S$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y)3D-214%312!)3B!#05-(($%.1"!#05-(($5154E604Q%3E13
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<S,CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V%S:"!A
M;F0@8V%S:"!E<75I=F%L96YT<R!A="!B96=I;FYI;F<@;V8@<&5R:6]D/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT+#DT-SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$L.#<Q/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#05-(
M($%.1"!#05-(($5154E604Q%3E13($%4($5.1"!/1B!015))3T0\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-"PY-S<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(L-C`S/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO
M8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D
M8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ
M(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S
M,S`X+U=O<FMS:&5E=',O4VAE970P-RYH=&UL#0I#;VYT96YT+51R86YS9F5R
M+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E
M>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A
M9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E
M;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4]
M,T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M
M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^
M#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14%$/@T*("`@
M("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R
M;W=S<&%N/3-$,CX\<W1R;VYG/D)!4TE3($]&(%!215-%3E1!5$E/3B!!3D0@
M4U5-34%262!!0T-/54Y424Y'(%!/3$E#2453/&)R/CPO<W1R;VYG/CPO=&@^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS
M($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D)!4TE3($]&(%!215-%3E1!5$E/3B!!
M3D0@4U5-34%262!!0T-/54Y424Y'(%!/3$E#2453/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/&1I=CX-"B`\<"!S='EL93TS1"=-05)'24XM
M0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&
M3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L
M,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z
M(#$R<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P
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M<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%2
M1TE.+51/4#H@-G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.
M1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*
M(#QB/D]R9V%N:7IA=&EO;B!A;F0@8G5S:6YE<W,\+V(^/"]P/@T*(#QP('-T
M>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA
M;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#
M3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N
M)SL@34%21TE.+51/4#H@-G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!4
M15A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P
M<'@G/@T*($QI9F5T:6UE($)R86YD<RP@26YC+B`H=&AE("8C>#(P,4,[0V]M
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M92!#;VUP86YY+"!O<@T*('1H<F]U9V@@<F5T86EL97)S)B-X,C`Q.3L@<')I
M=F%T92!L86)E;',N(%1H92!#;VUP86YY(&UA<FME=',@86YD#0H@<V5L;',@
M:71S('!R;V1U8W1S('!R:6YC:7!A;&QY(&]N(&$@=VAO;&5S86QE(&)A<VES
M('1O(')E=&%I;&5R<RX-"B!4:&4@0V]M<&%N>2!A;'-O(&UA<FME=',@86YD
M('-E;&QS(&$@;&EM:71E9"!S96QE8W1I;VX@;V8@:71S#0H@<')O9'5C=',@
M9&ER96-T;'D@=&\@8V]N<W5M97)S('1H<F]U9V@@:71S(%!F86QT>F=R869F
M/'-U<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$Q<'@[(%9%4E1)0T%,+4%,24=.
M.B!T;W`G/B8C>$%%.SPO<W5P/BP-"B!-:6MA<V$\<W5P('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3%P>#L@5D525$E#04PM04Q)1TXZ('1O<"<^)B-X044[/"]S
M=7`^+"!,:69E=&EM90T*(%-T97)L:6YG/'-U<"!S='EL93TS1"=&3TY4+5-)
M6D4Z(#$Q<'@[(%9%4E1)0T%,+4%,24=..B!T;W`G/B8C>$%%.SPO<W5P/B8C
M>$$P.V%N9"!4:&4@16YG;&ES:"!486)L92!);G1E<FYE=`T*('=E8G-I=&5S
M+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%
M+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-0
M04-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$P<'0@)U1I
M;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#$R<'0[($Q%5%1%4BU34$%#
M24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US
M=')O:V4M=VED=&@Z(#!P>"<^#0H@1'5R:6YG('1H92!S96-O;F0@<75A<G1E
M<B!O9B`R,#$T+"!T:&4@0V]M<&%N>2!R96%L:6=N960@:71S#0H@<F5P;W)T
M86)L92!S96=M96YT<R!I;G1O('1H<F5E(&-A=&5G;W)I97,L(%4N4RX@5VAO
M;&5S86QE+`T*($EN=&5R;F%T:6]N86P@86YD(%)E=&%I;"!$:7)E8W0N(%1H
M92!5+E,N(%=H;VQE<V%L92!S96=M96YT+`T*(&9O<FUE<FQY('1H92!7:&]L
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M;W9E9`T*('1O('1H92!);G1E<FYA=&EO;F%L('-E9VUE;G0N(%1H:7,@8VAA
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M#0H@<')E<V5N=&%T:6]N+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-
M.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[
M($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#$X
M<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[
M("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@/&(^0F%S:7,@
M;V8@<')E<V5N=&%T:6]N/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM
M0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&
M3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L
M,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z
M(#9P=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P
M>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B!4:&4@86-C
M;VUP86YY:6YG('5N875D:71E9"!C;VYD96YS960@8V]N<V]L:61A=&5D(&9I
M;F%N8VEA;`T*('-T871E;65N=',@:&%V92!B965N('!R97!A<F5D(&EN(&%C
M8V]R9&%N8V4@=VET:"!5+E,N(&=E;F5R86QL>0T*(&%C8V5P=&5D(&%C8V]U
M;G1I;F<@<')I;F-I<&QE<R!F;W(@:6YT97)I;2!F:6YA;F-I86P@:6YF;W)M
M871I;VX-"B!A;F0@=VET:"!T:&4@:6YS=')U8W1I;VYS('1O($9O<FT@,3`M
M42!A;F0@07)T:6-L92`Q,"!O9B!296=U;&%T:6]N#0H@4RU8+B!!8V-O<F1I
M;F=L>2P@=&AE>2!D;R!N;W0@:6YC;'5D92!A;&P@;V8@=&AE(&EN9F]R;6%T
M:6]N(&%N9`T*(&9O;W1N;W1E<R!R97%U:7)E9"!B>2!5+E,N(&=E;F5R86QL
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M:6X@=&AE($-O;7!A;GDF(W@R,#$Y.W,@06YN=6%L(%)E<&]R=`T*(&]N($9O
M<FT@,3`M2R!F;W(@=&AE(&9I<V-A;"!Y96%R(&5N9&5D($1E8V5M8F5R)B-X
M03`[,S$L(#(P,3,N#0H@3W!E<F%T:6YG(')E<W5L=',@9F]R('1H92!T:')E
M92!A;F0@;FEN92!M;VYT:"!P97)I;V1S(&5N9&5D#0H@4V5P=&5M8F5R)B-X
M03`[,S`L(#(P,30@87)E(&YO="!N96-E<W-A<FEL>2!I;F1I8V%T:79E(&]F
M('1H90T*(')E<W5L=',@=&AA="!M87D@8F4@97AP96-T960@9F]R('1H92!Y
M96%R(&5N9&EN9R!$96-E;6)E<B8C>$$P.S,Q+`T*(#(P,30N/"]P/@T*(#QP
M('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO
M<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X
M.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O
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M<F0@86YD#0H@9F]U<G1H('%U87)T97)S+B!);B`R,#$S(&%N9"`R,#$R+"!N
M970@<V%L97,@9F]R('1H92!T:&ER9"!A;F0-"B!F;W5R=&@@<75A<G1E<G,@
M86-C;W5N=&5D(&9O<B`V,24@86YD(#4X)2!O9B!T;W1A;"!A;FYU86P@;F5T
M#0H@<V%L97,L(')E<W!E8W1I=F5L>2X@26X@86YT:6-I<&%T:6]N(&]F('1H
M92!P<F4M:&]L:61A>2!S:&EP<&EN9PT*('-E87-O;BP@:6YV96YT;W)Y(&QE
M=F5L<R!I;F-R96%S92!P<FEM87)I;'D@:6X@=&AE($IU;F4@=&AR;W5G:`T*
M($]C=&]B97(@=&EM92!P97)I;V0N/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)
M3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.
M4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L
M,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/
M4#H@,3AP=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z
M(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`\8CY2
M979E;G5E(')E8V]G;FET:6]N/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-05)'
M24XM0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!
M3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P
M+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU4
M3U`Z(#9P=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z
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M9R!P;VEN="!F;W(@=VAO;&5S86QE('-A;&5S(&%N9`T*('5P;VX@9&5L:79E
M<GD@=&\@=&AE(&-U<W1O;65R(&9O<B!R971A:6P@<V%L97,N(%-H:7!P:6YG
M(&%N9`T*(&AA;F1L:6YG(&9E97,@=&AA="!A<F4@8FEL;&5D('1O(&-U<W1O
M;65R<R!I;B!S86QE<R!T<F%N<V%C=&EO;G,-"B!A<F4@:6YC;'5D960@:6X@
M;F5T('-A;&5S(&%N9"!A;6]U;G1E9"!T;R`D,C$Y+#`P,"!A;F0@)#(V-BPP
M,#`@9F]R#0H@=&AE('1H<F5E(&UO;G1H<R!E;F1E9"!397!T96UB97(F(WA!
M,#LS,"P@,C`Q-"!A;F0@,C`Q,RP-"B!R97-P96-T:79E;'DL(&%N9"`D.3`P
M+#`P,"!A;F0@)#DQ."PP,#`@9F]R('1H92!N:6YE(&UO;G1H<R!E;F1E9`T*
M(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(&%N9"`R,#$S+"!R97-P96-T:79E
M;'DN($YE="!S86QE<R!E>&-L=61E#0H@=&%X97,@=&AA="!A<F4@8V]L;&5C
M=&5D(&9R;VT@8W5S=&]M97)S(&%N9"!R96UI='1E9"!T;R!T:&4@=&%X:6YG
M#0H@875T:&]R:71I97,N/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U14
M3TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ
M(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@
M1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3)P
M=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@
M+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B!4:&4@0V]M<&%N
M>2!O9F9E<G,@=F%R:6]U<R!S86QE<R!I;F-E;G1I=F5S(&%N9"!P<F]M;W1I
M;VYA;`T*('!R;V=R86US('1O(&ET<R!C=7-T;VUE<G,@9G)O;2!T:6UE('1O
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M;G-O;&ED871E9"!S=&%T96UE;G1S(&]F#0H@;W!E<F%T:6]N<RX\+W`^#0H@
M/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!X.R!72$E412U34$%#13H@
M;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P
M<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q<'@@)U1I;65S($YE=R!2
M;VUA;B<[($U!4D=)3BU43U`Z(#$X<'@[($Q%5%1%4BU34$%#24Y'.B!N;W)M
M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED
M=&@Z(#!P>"<^#0H@)B-X03`[/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/
M4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP
M*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@
M,'!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X
M.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*(#QB/D-O<W0@
M;V8@<V%L97,\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO
M;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].
M5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@-G!T.R!,
M151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B
M:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*($-O<W0@;V8@<V%L97,@
M8V]N<VES="!P<FEM87)I;'D@;V8@8V]S=',@87-S;V-I871E9"!W:71H('1H
M90T*('!R;V1U8W1I;VX@86YD('!R;V-U<F5M96YT(&]F('!R;V1U8W0L(&EN
M8F]U;F0@9G)E:6=H="!C;W-T<RP-"B!P=7)C:&%S:6YG(&-O<W1S+"!R;WEA
M;'1I97,@86YD(&]T:&5R('!R;V1U8W0@<')O8W5R96UE;G0@<F5L871E9`T*
M(&-H87)G97,N/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P
M=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[
M(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@
M,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3AP=#L@3$54
M5$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI
M="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`\8CY$:7-T<FEB=71I;VX@
M97AP96YS97,\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO
M;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].
M5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@-G!T.R!,
M151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B
M:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*($1I<W1R:6)U=&EO;B!E
M>'!E;G-E<R!C;VYS:7-T('!R:6UA<FEL>2!O9B!W87)E:&]U<VEN9R!E>'!E
M;G-E<R!A;F0-"B!F<F5I9VAT+6]U="!E>'!E;G-E<RX\+W`^#0H@/'`@<W1Y
M;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L
M.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/
M3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG
M.R!-05)'24XM5$]0.B`Q.'!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!4
M15A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P
M<'@G/@T*(#QB/DEN=F5N=&]R>3PO8CX\+W`^#0H@/'`@<W1Y;&4],T0G34%2
M1TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+512
M04Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H
M,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM
M5$]0.B`V<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4
M.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@26YV
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M97(@;V8@8V]S="`H9FER<W0M:6XL(&9I<G-T+6]U="!B87-I<RD@;W(@;6%R
M:V5T(&UE=&AO9"X@5&AE#0H@0V]M<&%N>2!E<W1I;6%T97,@=&AE('-E;&QI
M;F<@<')I8V4@;V8@:71S(&EN=F5N=&]R>2!O;B!A('!R;V1U8W0-"B!B>2!P
M<F]D=6-T(&)A<VES(&)A<V5D(&]N('1H92!C=7)R96YT('-E;&QI;F<@96YV
M:7)O;FUE;G0N($EF('1H90T*(&5S=&EM871E9"!S96QL:6YG('!R:6-E(&ES
M(&QO=V5R('1H86X@=&AE(&EN=F5N=&]R>28C>#(P,3D[<R!C;W-T+`T*('1H
M92!#;VUP86YY(')E9'5C97,@=&AE('9A;'5E(&]F('1H92!I;G9E;G1O<GD@
M=&\@:71S(&YE=`T*(')E86QI>F%B;&4@=F%L=64N/"]P/@T*(#QP('-T>6QE
M/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@
M5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/
M4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@
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M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3)P="`G
M5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,'!T.R!,151415(M4U!!
M0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M
M<W1R;VME+7=I9'1H.B`P<'@G/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE
M=R!2;VUA;B<[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4[(%1%6%0M5%)!
M3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@3$545$52+5-004-)
M3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T
M<F]K92UW:61T:#H@,'!X)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<]
M,T0P('=I9'1H/3-$-S8E(&%L:6=N/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@
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M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A
M;&EG;CTS1&-E;G1E<CX-"B`\8CY397!T96UB97(F(WA!,#LS,"P\+V(^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^#0H@/&(^1&5C
M96UB97(F(WA!,#LS,2P\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52
M+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O
M;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$T/"]B/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G
M0D]21$52+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A;&EG;CTS
M1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$S/"]B
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO
M='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!34E,
M63H@)U1I;65S($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG
M;CTS1&-E;G1E<CXH:6X@=&AO=7-A;F1S*3PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG
M)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP
M('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE
M<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@
M+3%E;2<^#0H@1FEN:7-H960@9V]O9',\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^,38V+#DU.#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,3`X+#,T,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O
M;6%N)R<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@
M34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%=O<FL@
M:6X@<')O8V5S<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L
M.#0P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L.38V
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)R!B
M9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.
M97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@4F%W(&UA=&5R:6%L<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C$L-3(R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C(L-#@U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@<F=B*#`L,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@<F=B*#`L,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@
M3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O
M;6%N)SL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*
M(%1O=&%L/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N
M="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3<P+#,R,#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/
M3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XQ,3(L-SDQ/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@<F=B*#`L,"PP*2`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,W!X(&1O=6)L92<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L,"PP*2`S<'@@
M9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,W!X
M(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^
M#0H@/"]T<CX-"B`\+W1A8FQE/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U14
M3TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ
M(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@
M1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3AP
M=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@
M+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`\8CY&86ER('9A
M;'5E(&]F(&9I;F%N8VEA;"!I;G-T<G5M96YT<SPO8CX\+W`^#0H@/'`@<W1Y
M;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L
M.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/
M3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG
M.R!-05)'24XM5$]0.B`V<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%
M6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P
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M8VEL:71Y+`T*(&-R961I="!A9W)E96UE;G0@=&5R;2!L;V%N+"!S96YI;W(@
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M.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O
M;6%N)SL@34%21TE.+51/4#H@,3AP=#L@3$545$52+5-004-)3D<Z(&YO<FUA
M;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T
M:#H@,'!X)SX-"B`\8CY$97)I=F%T:79E<SPO8CX\+W`^#0H@/'`@<W1Y;&4]
M,T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!4
M15A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2
M.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-
M05)'24XM5$]0.B`V<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M
M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^
M#0H@5&AE($-O;7!A;GD@86-C;W5N=',@9F]R(&1E<FEV871I=F4@:6YS=')U
M;65N=',@:6X@86-C;W)D86YC92!W:71H#0H@06-C;W5N=&EN9R!3=&%N9&%R
M9"!#;V1I9FEC871I;VX@*"8C>#(P,4,[05-#)B-X,C`Q1#LI(%1O<&EC#0H@
M3F\N)B-X03`[.#$U+"!$97)I=F%T:79E<R!A;F0@2&5D9VEN9RX@05-#(%1O
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M(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@
M1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3)P
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M(&%G<F5E;65N=',@8V]M;65N8V5D(&EN#0H@36%R8V@@,C`Q,R!A;F0@97AP
M:7)E(&EN($IU;F4@,C`Q."!A;F0@=&AE(&YO=&EO;F%L(&%M;W5N=',-"B!A
M;6]R=&EZ92!O=F5R('1H:7,@<&5R:6]D+B!4:&4@:6YT97)E<W0@<F%T92!S
M=V%P(&%G<F5E;65N=',@=V5R90T*(&1E<VEG;F%T960@87,@8V%S:"!F;&]W
M(&AE9&=E<R!U;F1E<B!!4T,@5&]P:6,-"B!.;RXF(WA!,#LX,34N)B-X03`[
M5&AE(&5F9F5C=&EV92!P;W)T:6]N(&]F('1H92!F86ER('9A;'5E(&=A:6X@
M;W(-"B!L;W-S(&]N('1H97-E(&%G<F5E;65N=',@:7,@<F5C;W)D960@87,@
M82!C;VUP;VYE;G0@;V8@86-C=6UU;&%T960-"B!O=&AE<B!C;VUP<F5H96YS
M:79E(&QO<W,N)B-X03`[5&AE(&5F9F5C="!O9B!R96-O<F1I;F<@=&AE<V4-
M"B!D97)I=F%T:79E<R!A="!F86ER('9A;'5E(')E<W5L=&5D(&EN(&%N('5N
M<F5A;&EZ960@9V%I;B!O9B`D-S,L,#`P#0H@86YD(&%N('5N<F5A;&EZ960@
M;&]S<R!O9B`D-#@L,#`P+"!N970@;V8@=&%X97,L(&9O<B!T:&4@=&AR964-
M"B!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD(#(P
M,3,L(')E<W!E8W1I=F5L>2P@86YD#0H@=6YR96%L:7IE9"!G86EN<R!O9B`D
M,SDL,#`P(&%N9"`D,3DV+#`P,"P@;F5T(&]F('1A>&5S+"!F;W(@=&AE#0H@
M;FEN92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD
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M4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@
M34%21TE.+51/4#H@,3)P=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$58
M5"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X
M)SX-"B!4:&4@9F%I<B!V86QU92!O9B!T:&4@9&5R:79A=&EV97,@:&%V92!B
M965N(&]B=&%I;F5D(&9R;VT@=&AE#0H@8V]U;G1E<G!A<G1I97,@=&\@=&AE
M(&%G<F5E;65N="!A;F0@=V5R92!B87-E9"!O;B!,979E;"`R#0H@;V)S97)V
M86)L92!I;G!U=',@=7-I;F<@<')O<')I971A<GD@;6]D96QS(&%N9"!E<W1I
M;6%T97,@86)O=70-"B!R96QE=F%N="!F=71U<F4@;6%R:V5T(&-O;F1I=&EO
M;G,N)B-X03`[5&AE(&%G9W)E9V%T92!F86ER('9A;'5E(&]F#0H@=&AE($-O
M;7!A;GDF(W@R,#$Y.W,@:6YT97)E<W0@9&5R:79A=&EV92!I;G-T<G5M96YT
M<R!W87,@86X@87-S970@;V8-"B`D,3(L,#`P(&%N9"!A(&QI86)I;&ET>2!O
M9B`D-30L,#`P(&%T(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(&%N9`T*($1E
M8V5M8F5R)B-X03`[,S$L(#(P,3,L(')E<W!E8W1I=F5L>2P@86YD(&ES(&EN
M8VQU9&5D(&EN(&%C8W)U960-"B!E>'!E;G-E<R!A;F0@;W1H97(@;&]N9RUT
M97)M(&QI86)I;&ET:65S(&EN('1H92!C;VYD96YS960-"B!C;VYS;VQI9&%T
M960@8F%L86YC92!S:&5E="X\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/
M5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y31D]2
M33H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I
M.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`Q
M,G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X
M.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*(%1H92!#;VUP
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M87)N:6YG<R!I;6UE9&EA=&5L>2X@00T*(&=A:6X@;V8@)#`N-2!M:6QL:6]N
M(&%N9"`D-S8L,#`P(&ES(&EN8VQU9&5D(&EN('-E;&QI;F<L(&=E;F5R86P-
M"B!A;F0@861M:6YI<W1R871I=F4@97AP96YS97,@:6X@=&AE(&-O;F1E;G-E
M9"!C;VYS;VQI9&%T960-"B!S=&%T96UE;G1S(&]F(&]P97)A=&EO;G,@9F]R
M('1H92!T:')E92!A;F0@;FEN92!M;VYT:',@96YD960-"B!397!T96UB97(F
M(WA!,#LS,"P@,C`Q-"P@<F5S<&5C=&EV96QY+CPO<#X-"B`\<"!S='EL93TS
M1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%
M6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z
M(')G8B@P+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!
M4D=)3BU43U`Z(#$R<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M
M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^
M#0H@5&AE(&%G9W)E9V%T92!G<F]S<R!N;W1I;VYA;"!A;6]U;G0@;V8@9F]R
M96EG;B!E>&-H86YG92!C;VYT<F%C=',-"B!A="!397!T96UB97(F(WA!,#LS
M,"P@,C`Q-"!W87,@)#8N,"!M:6QL:6]N+B!4:&4@9F%I<B!V86QU92!O9B!T
M:&4-"B!#;VUP86YY)B-X,C`Q.3MS(&9O<F5I9VX@97AC:&%N9V4@8V]N=')A
M8W1S('=A<R!A(&QI86)I;&ET>2!O9@T*("0R-RPP,#`@86YD(&ES(&EN8VQU
M9&5D('=I=&AI;B!O=&AE<B!L;VYG+71E<FT@;&EA8FEL:71I97,@:6X@=&AE
M#0H@8V]N9&5N<V5D(&-O;G-O;&ED871E9"!B86QA;F-E('-H965T+B!4:&4@
M9F%I<B!V86QU92!O9B!T:&4-"B!D97)I=F%T:79E<R!H879E(&)E96X@;V)T
M86EN960@9G)O;2!T:&4@8V]U;G1E<G!A<G1I97,@=&\@=&AE#0H@86=R965M
M96YT<R!A;F0@=V5R92!B87-E9"!O;B!,979E;"`R(&]B<V5R=F%B;&4@:6YP
M=71S('5S:6YG#0H@<')O<')I971A<GD@;6]D96QS(&%N9"!E<W1I;6%T97,@
M86)O=70@<F5L979A;G0@9G5T=7)E(&UA<FME=`T*(&-O;F1I=&EO;G,N/"]P
M/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!
M0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.
M1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@
M3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3AP=#L@3$545$52+5-004-)3D<Z
M(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K
M92UW:61T:#H@,'!X)SX-"B`\8CY%;7!L;WEE92!(96%L=&AC87)E/"]B/CPO
M<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-0
M04-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)
M3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S
M($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#9P=#L@3$545$52+5-004-)3D<Z
M(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K
M92UW:61T:#H@,'!X)SX-"B!4:&4@0V]M<&%N>2!S96QF+6EN<W5R97,@8V5R
M=&%I;B!P;W)T:6]N<R!O9B!I=',@:&5A;'1H(&EN<W5R86YC90T*('!L86XN
M(%1H92!#;VUP86YY(&UA:6YT86EN<R!A;B!A8V-R=6%L(&9O<B!U;G!A:60@
M8VQA:6US(&%N9`T*(&5S=&EM871E9"!C;&%I;7,@:6YC=7)R960@8G5T(&YO
M="!Y970@<F5P;W)T960-"B`H)B-X,C`Q0SM)0DY2)B-X,C`Q1#LI+B!!;'1H
M;W5G:"!M86YA9V5M96YT(&)E;&EE=F5S('1H870@:70@=7-E<R!T:&4-"B!B
M97-T(&EN9F]R;6%T:6]N(&%V86EL86)L92!T;R!E<W1I;6%T92!C;&%I;7,@
M24).4BP@86-T=6%L(&-L86EM<PT*(&UA>2!V87)Y('-I9VYI9FEC86YT;'D@
M9G)O;2!E<W1I;6%T960@8VQA:6US+CPO<#X-"B`\<"!S='EL93TS1"=-05)'
M24XM0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!
M3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P
M+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU4
M3U`Z(#$X<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4
M.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@/&(^
M4F5S=')U8W1U<FEN9R!%>'!E;G-E<SPO8CX\+W`^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!415A4
M+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R
M9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'
M24XM5$]0.B`V<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$
M14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@
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M92!C;VUM=6YI8V%T:6]N(&1A=&4@9F]R('-E=F5R86YC92X\+W`^#0H@/'`@
M<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R
M;6%L.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[
M($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M
M86XG.R!-05)'24XM5$]0.B`Q,G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L
M.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H
M.B`P<'@G/@T*($EN($UA>2`R,#$T+"!T:&4@0V]M<&%N>2!C;VUM96YC960@
M82!P;&%N('1O(&-O;G-O;&ED871E(&ET<PT*(&-U<W1O;65R('-E<G9I8V4@
M86YD(&-A;&P@8V5N=&5R(&9U;F-T:6]N<R!A;F0@96QI;6EN871E9"!C97)T
M86EN#0H@96UP;&]Y964@<&]S:71I;VYS(&EN(&-O;FYE8W1I;VX@=VET:"!T
M:&ES(&-O;G-O;&ED871I;VXN(%1H90T*($-O;7!A;GD@<F5C;W)D960@)#$R
M-2PP,#`@;V8@<F5S=')U8W1U<FEN9R!E>'!E;G-E<R!D=7)I;F<@=&AE(&YI
M;F4-"B!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@<F5L
M871E9"!T;R!T:&4@97AE8W5T:6]N(&]F#0H@=&AI<R!P;&%N+CPO<#X-"B`\
M<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N
M;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P
M>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2
M;VUA;B<[($U!4D=)3BU43U`Z(#$R<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M
M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED
M=&@Z(#!P>"<^#0H@26X@07!R:6P@,C`Q,RP@=&AE($-O;7!A;GD@8V]M;65N
M8V5D(&$@<&QA;B!T;R!C;&]S92!T:&4-"B!&<F5D/'-U<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$Q<'@[(%9%4E1)0T%,+4%,24=..B!T;W`G/B8C>$%%.SPO
M<W5P/B8C>$$P.R9A;7`[#0H@1G)I96YD<R!D:7-T<FEB=71I;VX@8V5N=&5R
M(&%N9"!E;&EM:6YA=&4@8V5R=&%I;B!E;7!L;WEE90T*('!O<VET:6]N<R!I
M;B!C;VYJ=6YC=&EO;B!W:71H('1H92!C;&]S=7)E+"!W:&EC:"!W87,@8V]M
M<&QE=&5D(&%S#0H@;V8@1&5C96UB97(F(WA!,#LS,2P@,C`Q,RX@5&AE($-O
M;7!A;GD@<F5C;W)D960@)#,V-RPP,#`@;V8-"B!R97-T<G5C='5R:6YG(&5X
M<&5N<V5S(&1U<FEN9R!T:&4@;FEN92!M;VYT:',@96YD960-"B!397!T96UB
M97(F(WA!,#LS,"P@,C`Q,R!R96QA=&5D('1O('1H92!E>&5C=71I;VX@;V8@
M=&AI<R!P;&%N+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P
M<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE
M.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z
M(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#$X<'0[($Q%
M5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K
M:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@/&(^3F5W($%C8V]U;G1I
M;F<@4')O;F]U;F-E;65N=',\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)
M3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.
M4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L
M,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/
M4#H@-G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@
M,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*($EN($UA
M>2`R,#$T+"!T:&4@1FEN86YC:6%L($%C8V]U;G1I;F<@4W1A;F1A<F1S($)O
M87)D#0H@*"8C>#(P,4,[1D%30B8C>#(P,40[*2!I<W-U960@06-C;W5N=&EN
M9R!3=&%N9&%R9',@57!D871E#0H@*"8C>#(P,4,[05-5)B-X,C`Q1#LI(#(P
M,30M,#DL)B-X03`[/&D^4F5V96YU92!F<F]M($-O;G1R86-T<R!W:71H#0H@
M0W5S=&]M97)S/"]I/BP@=&\@8VQA<FEF>2!T:&4@<')I;F-I<&QE<R!O9B!R
M96-O9VYI>FEN9R!R979E;G5E(&%N9`T*(&-R96%T92!C;VUM;VX@<F5V96YU
M92!R96-O9VYI=&EO;B!G=6ED86YC92!U;F1E<B!5+E,N($=!05`@86YD#0H@
M26YT97)N871I;VYA;"!&:6YA;F-I86P@4F5P;W)T:6YG(%-T86YD87)D<RX@
M5&AI<R!!4U4@:7,@969F96-T:79E#0H@9F]R(&9I<V-A;"!Y96%R<R!A;F0@
M:6YT97)I;2!P97)I;V1S('=I=&AI;B!T:&]S92!Y96%R<R!B96=I;FYI;F<-
M"B!A9G1E<B!$96-E;6)E<B8C>$$P.S$U+"`R,#$V(&%N9"!C86X@8F4@861O
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M:6YA;F-I86P@<W1A=&5M96YT<RX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,'!X.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y3
M1D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP
M+#`I.R!&3TY4.B`Q<'@@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z
M(#$R<'@[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P
M<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@)B-X03`[
M/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@5TA)5$4M
M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!
M0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM
M97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,'!T.R!,151415(M4U!!0TE.
M1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R
M;VME+7=I9'1H.B`P<'@G/@T*($5F9F5C=&EV92!*86YU87)Y)B-X03`[,2P@
M,C`Q,RP@=&AE($-O;7!A;GD@861O<'1E9"!!4U4-"B!.;RXF(WA!,#LR,#$S
M+3`R+"8C>$$P.SQI/D-O;7!R96AE;G-I=F4@26YC;VUE("A4;W!I8PT*(#(R
M,"DZ(%)E<&]R=&EN9R!O9B!!;6]U;G1S(%)E8VQA<W-I9FEE9"!/=70@;V8@
M06-C=6UU;&%T960@3W1H97(-"B!#;VUP<F5H96YS:79E($EN8V]M92P\+VD^
M)B-X03`[=VAI8V@@<F5Q=6ER97,@86X@96YT:71Y('1O#0H@<')O=FED92!I
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M;VUE(&)U=`T*(&]N;'D@:68@=&AE(&%M;W5N="!R96-L87-S:69I960@:7,@
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M(')E<75I<F5D('5N9&5R($=!05`@=&AA="!P<F]V:61E(&%D9&ET:6]N86P-
M"B!D971A:6P@86)O=70@=&AO<V4@86UO=6YT<RX@26X@8V]N;F5C=&EO;B!W
M:71H('1H92!A9&]P=&EO;B!O9B!T:&ES#0H@<W1A;F1A<F0L('1H92!#;VUP
M86YY(&%D9&5D(&%D9&ET:6]N86P@9&ES8VQO<W5R92!A8F]U="!T:&4-"B!#
M;VUP86YY)B-X,C`Q.3MS(&%C8W5M=6QA=&5D(&]T:&5R(&-O;7!R96AE;G-I
M=F4@:6YC;VUE('1O($YO=&4@2R!O9@T*(&ET<R!F:6YA;F-I86P@<W1A=&5M
M96YT<RX\+W`^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM
M+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D
M,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?
M9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970P
M."YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I
M;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M
M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q
M=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R
M<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C
M/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO
M<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$
M<F5P;W)T(&ED/3-$240P14%$/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D%#
M455)4TE424].4SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y3
M97`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y!0U%525-)5$E/3E,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M.R!-05)'24XM5$]0.B`Q.'!T)SX-"B`\8CY.3U1%($(@)B-X,C`Q-#L@04-1
M54E3251)3TY3/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-
M.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;CL@34%21TE.+51/4#H@-G!T)SX-"B`\8CY+:71C:&5N($-R869T
M/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@
M34%21TE.+51/4#H@-G!T)SX-"B!/;B!*86YU87)Y)B-X03`[,34L(#(P,30L
M('1H92!#;VUP86YY(&%C<75I<F5D(#$P,"4@;V8@=&AE('-H87)E#0H@8V%P
M:71A;"!O9B!4:&]M87,@4&QA;G0@*$)I<FUI;F=H86TI($QI;6ET960@*"8C
M>#(P,4,[2VET8VAE;@T*($-R869T)B-X,C`Q1#LI(&9O<B!C87-H(&EN('1H
M92!A;6]U;G0@;V8@)B-X03,[,S<N-"8C>$$P.VUI;&QI;VX-"B`H)#8Q+C4@
M;6EL;&EO;BD@86YD(#4X,2PT,S(@<VAA<F5S(&]F(&-O;6UO;B!S=&]C:R!O
M9B!T:&4@0V]M<&%N>0T*('=I=&@@86X@:6YT<FEN<VEC('9A;'5E(&]F("8C
M>$$S.S4N-28C>$$P.VUI;&QI;VX@*"0Y+C`@;6EL;&EO;BDN#0H@5&AE('!U
M<F-H87-E('!R:6-E(&%L<V\@:6YC;'5D97,@8V]N=&EN9V5N="!C87-H(&-O
M;G-I9&5R871I;VX@;V8-"B!U<"!T;R`F(WA!,SLU+C4F(WA!,#MM:6QL:6]N
M("@D.2XP(&UI;&QI;VXI('=H:6-H('=I;&P@8F4@<&%Y86)L90T*(&EN(&9U
M='5R92!Y96%R<R!I9B!+:71C:&5N($-R869T(&%C:&EE=F5S(&-E<G1A:6X@
M9FEN86YC:6%L#0H@=&%R9V5T<RX@2VET8VAE;B!#<F%F="!I<R!A(&QE861I
M;F<@<W5P<&QI97(@;V8@:VET8VAE;G=A<F4-"B!P<F]D=6-T<R!A;F0@86-C
M97-S;W)I97,@:6X@=&AE(%5N:71E9"!+:6YG9&]M+B!4:&4@87-S971S+`T*
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M<F]M('1H92!A8W%U:7-I=&EO;B!D871E+CPO<#X-"B`\<"!S='EL93TS1"=-
M05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3)P="<^#0H@5&AE
M('!U<F-H87-E('!R:6-E(&AA<R!B965N(&1E=&5R;6EN960@=&\@8F4@87,@
M9F]L;&]W<R`H:6X-"B!T:&]U<V%N9',I.CPO<#X-"B`\<"!S='EL93TS1"=-
M05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3)P=#L@34%21TE.+51/
M4#H@,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@0D]2
M1$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P(&-E;&QP
M861D:6YG/3-$,"!W:61T:#TS1#8X)2!A;&EG;CTS1&-E;G1E<B!B;W)D97(]
M,T0P/@T*(#QT<CX-"B`\=&0@=VED=&@],T0X."4^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M('=I9'1H/3-$-B4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\
M=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG
M(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@0V%S:#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO
M9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C8Q+#,P,CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI
M9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!4
M15A4+4E.1$5.5#H@+3%E;2<^#0H@4VAA<F4@8V]N<VED97)A=&EO;B!I<W-U
M960\<W5P('-T>6QE/3-$)T9/3E0M4TE:13H@.#4E.R!615)424-!3"U!3$E'
M3CH@=&]P)SXH,2D\+W-U<#X\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF
M(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C@L
M,S@R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@
M8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M
M)SX-"B!686QU92!O9B!C;VYT:6YG96YT(&-O;G-I9&5R871I;VX\<W5P('-T
M>6QE/3-$)T9/3E0M4TE:13H@.#4E.R!615)424-!3"U!3$E'3CH@=&]P)SXH
M,BD\+W-U<#X\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O
M;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(L-#@X/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A
M;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[
M(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!7;W)K:6YG(&-A<&ET86P@861J=7-T
M;65N=#QS=7`@<W1Y;&4],T0G1D].5"U325I%.B`X-24[(%9%4E1)0T%,+4%,
M24=..B!T;W`G/B@S*3PO<W5P/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P
M.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,S<T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/
M3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P
M,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\
M+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%
M1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU,1494.B`S96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!4;W1A;"!P=7)C
M:&%S92!P<FEC93PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO
M9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C<R+#4T-CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P
M>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O
M=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B
M;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO
M='(^#0H@/"]T86)L93X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P
M<'0[($9/3E0M4TE:13H@-G!T.R!-05)'24XM5$]0.B`P<'0G/@T*("8C>$$P
M.SPO<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!"3U)$15(M0T],3$%04T4Z(&-O
M;&QA<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H
M/3-$,3`P)2!B;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=F%L:6=N/3-$=&]P
M('=I9'1H/3-$-"4@86QI9VX],T1L969T/B@Q*3PO=&0^#0H@/'1D('9A;&EG
M;CTS1'1O<"!A;&EG;CTS1&QE9G0^4VAA<F4@8V]N<VED97)A=&EO;B!I<W-U
M960@:7,@=F%L=65D#0H@870@=&AE(&-L;W-I;F<@;6%R:V5T('!R:6-E(&1I
M<V-O=6YT960@=&\@86-C;W5N="!F;W(@;&%C:R!O9@T*(&UA<FME=&%B:6QI
M='D@<F5L871E9"!T;R!T:&4@;&]C:R!U<"!P97)I;V0@87,@9&5S8W)I8F5D
M(&EN('1H90T*('-H87)E('!U<F-H87-E(&%G<F5E;65N="X\+W1D/@T*(#PO
M='(^#0H@/"]T86)L93X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!"3U)$15(M0T],
M3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<]
M,T0P('=I9'1H/3-$,3`P)2!B;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=F%L
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M"B!B92!P86ED(&]N('1H92!A9W)E96UE;G0@:7,@)B-X03,[-2XU)B-X03`[
M;6EL;&EO;B`H)#DN,`T*(&UI;&QI;VXI+CPO=&0^#0H@/"]T<CX-"B`\+W1A
M8FQE/@T*(#QT86)L92!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L
M;&%P<V4G(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@]
M,T0Q,#`E(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!V86QI9VX],T1T;W`@
M=VED=&@],T0T)2!A;&EG;CTS1&QE9G0^*#,I/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$=&]P(&%L:6=N/3-$;&5F=#Y!('=O<FMI;F<@8V%P:71A;"!A9&IU<W1M
M96YT('=A<R!M861E#0H@:6X@36%Y(#(P,30@87,@<')O=FED960@9F]R(&EN
M('1H92!S:&%R92!P=7)C:&%S92!A9W)E96UE;G0N/"]T9#X-"B`\+W1R/@T*
M(#PO=&%B;&4^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!X.R!&
M3TY4+5-)6D4Z(#%P>#L@34%21TE.+51/4#H@,3)P>"<^#0H@)B-X03`[/"]P
M/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%
M.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM
M5$]0.B`P<'0G/@T*(%1H92!P=7)C:&%S92!P<FEC92!W87,@86QL;V-A=&5D
M(&)A<V5D(&]N('1H92!#;VUP86YY)B-X,C`Q.3MS#0H@<')E;&EM:6YA<GD@
M97-T:6UA=&4@;V8@=&AE(&9A:7(@=F%L=64@;V8@=&AE(&%S<V5T<R!A8W%U
M:7)E9"!A;F0-"B!L:6%B:6QI=&EE<R!A<W-U;65D+"!A<R!F;VQL;W=S("AI
M;B!T:&]U<V%N9',I.CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-
M.B`P<'0[($9/3E0M4TE:13H@,3)P=#L@34%21TE.+51/4#H@,'!T)SX-"B`F
M(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@0D]21$52+4-/3$Q!4%-%
M.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W
M:61T:#TS1#8X)2!A;&EG;CTS1&-E;G1E<B!B;W)D97(],T0P/@T*(#QT<CX-
M"B`\=&0@=VED=&@],T0X-"4^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M('=I9'1H/3-$,3`E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@
M/'1D/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14
M3TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A
M;CTS1#(@86QI9VX],T1C96YT97(^4'5R8VAA<V4F(WA!,#M0<FEC93QB<B`O
M/@T*($%L;&]C871I;VX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C
M0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-
M05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@06-C;W5N
M=',@4F5C96EV86)L92`\<W5P('-T>6QE/3-$)T9/3E0M4TE:13H@.#4E.R!6
M15)424-!3"U!3$E'3CH@=&]P)SXH,2D\+W-U<#X\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^,30L,C8W/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL
M93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@
M4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-
M"B!);G9E;G1O<GD\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ
M-RPY,3(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP
M('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ
M96TG/@T*($]T:&5R(&%S<V5T<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C0L,#4T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!/=&AE
M<B!L:6%B:6QI=&EE<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/B@Q,"PR-#(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@
M8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M
M)SX-"B!$969E<G)E9"!I;F-O;64@=&%X/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^*#@L.#`U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@1V]O
M9'=I;&P@86YD(&]T:&5R(&EN=&%N9VEB;&5S/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^-34L,S8P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\
M<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M
M,65M)SX-"B!4;W1A;"!A;&QO8V%T960@=F%L=64\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XW,BPU-#8\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/'`@<W1Y;&4]
M,T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$R<'0[($U!4D=)
M3BU43U`Z(#!P="<^#0H@)B-X03`[/"]P/@T*(#QT86)L92!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4G(&-E;&QS<&%C:6YG/3-$,"!C
M96QL<&%D9&EN9STS1#`@=VED=&@],T0Q,#`E(&)O<F1E<CTS1#`^#0H@/'1R
M/@T*(#QT9"!V86QI9VX],T1T;W`@=VED=&@],T0T)2!A;&EG;CTS1&QE9G0^
M*#$I/"]T9#X-"B`\=&0@=F%L:6=N/3-$=&]P(&%L:6=N/3-$;&5F=#Y4:&4@
M9F%I<B!V86QU92!O9B!A8V-O=6YT<R!R96-E:79A8FQE#0H@87!P<F]X:6UA
M=&5D('1H92!G<F]S<R!C;VYT<F%C='5A;"!A;6]U;G1S(')E8V5I=F%B;&4N
M/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$R<'0G/@T*($=O;V1W:6QL
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M('1H96ER#0H@97-T:6UA=&5D('5S969U;"!L:79E<R`H<V5E($YO=&4@1"DN
M/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'
M24XM5$]0.B`Q.'!T)SX-"B`\=3Y+:71C:&5N($-R869T('!E;G-I;VX@<&QA
M;CPO=3X\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU43U`Z(#9P="<^#0H@2VET8VAE;B!#<F%F="!I<R!T:&4@<W!O
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M:6]N('1O('-E='1L92!T:&4-"B!0;&%N)B-X,C`Q.3MS(&]B;&EG871I;VX@
M=&AR;W5G:"!T:&4@<'5R8VAA<V4@;V8@82!G<F]U<"!A;FYU:71Y#0H@8V]N
M=')A8W0@86YD('1E<FUI;F%T92!T:&4@4&QA;BX\+W`^#0H@/'`@<W1Y;&4]
M,T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$R<'0G/@T*
M($%S(&]F('1H92!A8W%U:7-I=&EO;B!C;&]S:6YG(&1A=&4L('1H928C>$$P
M.W!R;VIE8W1E9"!B96YE9FET#0H@;V)L:6=A=&EO;B!O9B!T:&4@4&QA;B!W
M87,@97-T:6UA=&5D('1O(&)E("8C>$$S.S<N,28C>$$P.VUI;&QI;VX-"B`H
M)#$Q+C<@;6EL;&EO;BD@86YD('=A<R!F=6QL>2!F=6YD960@<'5R<W5A;G0@
M=&\@=&AE('-H87)E('!U<F-H87-E#0H@86=R965M96YT+B!4:&4@87-S=6UP
M=&EO;G,@=71I;&EZ960@:6X@=&AE(&UE87-U<F5M96YT(&]F('1H90T*(&9U
M;F1E9"!S=&%T=7,@870@=&AE(&%C<75I<VET:6]N(&1A=&4L(&EN8VQU9&EN
M9R!A(&1I<V-O=6YT(')A=&4@;V8-"B`S+C,E+"!R969L96-T960@2VET8VAE
M;B!#<F%F="8C>#(P,3D[<R!I;G1E;G0@=&\@<V5T=&QE('1H92!0;&%N#0H@
M=&AR;W5G:"!T:&4@<'5R8VAA<V4@;V8@82!G<F]U<"!A;FYU:71Y(&-O;G1R
M86-T+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@
M34%21TE.+51/4#H@,3)P="<^#0H@3VX@3V-T;V)E<B8C>$$P.S,Q+"`R,#$T
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M;FYU:71Y(&-O;G1R86-T(&9R;VT@82!M86IO<B!52RUB87-E9`T*(&EN<W5R
M86YC92!C;VUP86YY+B!4:&4@=&5R;7,@;V8@=&AE(&=R;W5P(&%N;G5I='D@
M8V]N=')A8W0@<F5Q=6ER960-"B!+:71C:&5N($-R869T('1O(&UA:V4@86X@
M861D:71I;VYA;"!P87EM96YT(&]F(&%P<')O>&EM871E;'D-"B`F(WA!,SLQ
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M:6]N(&]F('1H92!0;&%N+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3)P="<^#0H@5&AE($-O;7!A;GDF
M(W@R,#$Y.W,@;F5T('!E<FEO9&EC(&)E;F5F:70@8V]S="!F;W(@=&AE('1H
M<F5E(&%N9`T*(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P
M+"`R,#$T('=A<R!N;W0@;6%T97)I86PN/"]P/@T*(#QP('-T>6QE/3-$)TU!
M4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q.'!T)SX-"B`\=3Y5
M;F%U9&ET960@<')O(&9O<FUA(')E<W5L=',\+W4^/"]P/@T*(#QP('-T>6QE
M/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`V<'0G/@T*
M(%1H92!N:6YE(&UO;G1H<R!E;F1E9"!397!T96UB97(F(WA!,#LS,"P@,C`Q
M-"!I;F-L=61E<R!T:&4-"B!O<&5R871I;VYS(&]F($MI=&-H96X@0W)A9G0@
M9F]R('1H92!P97)I;V0@9G)O;2!*86YU87)Y)B-X03`[,34L#0H@,C`Q-"!T
M;R!397!T96UB97(F(WA!,#LS,"P@,C`Q-"X@5&AE(&-O;F1E;G-E9"!C;VYS
M;VQI9&%T960-"B!S=&%T96UE;G1S(&]F(&]P97)A=&EO;G,@9F]R('1H92!T
M:')E92!A;F0@;FEN92!M;VYT:',@96YD960-"B!397!T96UB97(F(WA!,#LS
M,"P@,C`Q-"P@:6YC;'5D92`D,38N."!M:6QL:6]N(&%N9"`D-#<N,B!M:6QL
M:6]N(&]F#0H@;F5T('-A;&5S+"!R97-P96-T:79E;'DL(&%N9"`D,2XV(&UI
M;&QI;VX@86YD("0Q+CD@;6EL;&EO;B!O9@T*(&EN8V]M92!F<F]M(&]P97)A
M=&EO;G,L(')E<W!E8W1I=F5L>2P@8V]N=')I8G5T960@8GD@2VET8VAE;@T*
M($-R869T+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'@[
M($9/3E0M4TE:13H@,7!X.R!-05)'24XM5$]0.B`Q,G!X)SX-"B`F(WA!,#L\
M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU43U`Z(#!P="<^#0H@5&AE(&9O;&QO=VEN9R!T86)L92!P<F5S96YT<R!T
M:&4@0V]M<&%N>28C>#(P,3D[<R!P<F\@9F]R;6$-"B!C;VYS;VQI9&%T960@
M;F5T('-A;&5S(&%N9"!I;F-O;64@*&QO<W,I(&)E9F]R92!I;F-O;64@=&%X
M97,@86YD#0H@97%U:71Y(&EN(&5A<FYI;F=S(&9O<B!T:&4@=&AR964@86YD
M(&YI;F4@;6]N=&AS(&5N9&5D#0H@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@
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M('!R97-E;G1E9"X@07,@9&5S8W)I8F5D(&)E;&]W('5N9&5R#0H@)B-X,C`Q
M0SM/=&AE<B!!8W%U:7-I=&EO;G,L)B-X,C`Q1#L@=&AE($-O;7!A;GD@8V]N
M<W5M;6%T960@8V5R=&%I;@T*(&]T:&5R(&%C<75I<VET:6]N<R!D=7)I;F<@
M=&AE(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P+`T*(#(P
M,30[(&AO=V5V97(@=&AE($-O;7!A;GD@:&%S(&YO="!I;F-L=61E9"!T:&4@
M<F5S=6QT<R!P<FEO<B!T;PT*('1H96ER(&%C<75I<VET:6]N(&EN('1H97-E
M('!R;R!F;W)M82!R97-U;'1S(&%S('1H92!I;7!A8W0@=V]U;&0-"B!N;W0@
M:&%V92!B965N(&UA=&5R:6%L+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM
M0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3)P=#L@34%21TE.+51/4#H@,'!T
M)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@0D]21$52+4-/
M3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG
M/3-$,"!W:61T:#TS1#DR)2!A;&EG;CTS1&-E;G1E<B!B;W)D97(],T0P/@T*
M(#QT<CX-"B`\=&0@=VED=&@],T0U-B4^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M('=I9'1H/3-$-24^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T
M9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$
M-24^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-24^/"]T9#X-"B`\=&0^
M/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M('=I9'1H/3-$-24^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T
M9#X-"B`\=&0^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)
M6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52
M+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C
M;VQS<&%N/3-$,30@86QI9VX],T1C96YT97(^56YA=61I=&5D('!R;R!F;W)M
M82!R97-U;'1S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$
M-B!A;&EG;CTS1&-E;G1E<CY4:')E92!-;VYT:',-"B!%;F1E9#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&-O;'-P86X],T0V(&%L:6=N/3-$8V5N=&5R/DYI;F4@36]N=&AS#0H@
M16YD960\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P
M,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG
M;CTS1&-E;G1E<CY397!T96UB97(F(WA!,#LS,"P\8G(@+SX-"B`R,#$T/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$
M15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M
M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/E-E<'1E;6)E<B8C>$$P.S,P
M+#QB<B`O/@T*(#(P,3,\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T
M('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C
M96YT97(^4V5P=&5M8F5R)B-X03`[,S`L/&)R("\^#0H@,C`Q-#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/
M5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS
M<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CY397!T96UB97(F(WA!,#LS,"P\8G(@
M+SX-"B`R,#$S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$
M,30@86QI9VX],T1C96YT97(^*$EN('1H;W5S86YD<RP-"B!E>&-E<'0@<&5R
M('-H87)E(&1A=&$I/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#
M145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%2
M1TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($YE="!386QE
M<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-C(L,C0T/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XQ-38L-S0Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XS.34L.3<V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XS
M.#$L,#,U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!);F-O;64@*&QO
M<W,I(&)E9F]R92!I;F-O;64@=&%X97,@86YD(&5Q=6ET>2!I;B!E87)N:6YG
M<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C8L-S,P/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$P+#`T,CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,3,P/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XX+#$Q,CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T
M;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.
M1$5.5#H@+3%E;2<^#0H@3F5T(&EN8V]M92`H;&]S<RD\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XH,2PU.#8\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C@Y.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XH-BPU-S,\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CDU/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG
M;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!"87-I8R!E87)N:6YG<R`H;&]S<RD@<&5R
M(&-O;6UO;B!S:&%R93PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/B@P+C$R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XP+C`V/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@P+C0Y/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XP+C`Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG
M;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!$:6QU=&5D(&5A<FYI;F=S("AL;W-S*2!P
M97(@8V]M;6]N('-H87)E/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@P
M+C$R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,"XP-CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^*#`N-#D\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XP+C`Q
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/"]T86)L93X-"B`\<"!S='EL
M93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3)P="<^
M#0H@5&AE('!R;R!F;W)M82!R97-U;'1S+"!P<F5P87)E9"!I;B!A8V-O<F1A
M;F-E('=I=&@@52Y3+B!'04%0+`T*(&EN8VQU9&4@=&AE(&9O;&QO=VEN9R!P
M<F\@9F]R;6$@861J=7-T;65N=',@<F5L871E9"!T;R!T:&4@2VET8VAE;@T*
M($-R869T(&%C<75I<VET:6]N.CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM
M0D]45$]-.B`P<'0[($9/3E0M4TE:13H@-G!T.R!-05)'24XM5$]0.B`P<'0G
M/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!"3U)$15(M0T],
M3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<]
M,T0P('=I9'1H/3-$,3`P)2!B;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=VED
M=&@],T0T)3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1T;W`@=VED=&@]
M,T0T)2!A;&EG;CTS1&QE9G0^*&DI/"]T9#X-"B`\=&0@=F%L:6=N/3-$=&]P
M(&%L:6=N/3-$;&5F=#YT:&4@96QI;6EN871I;VX@;V8@=&AE(&-H87)G92!I
M;B!C;W-T#0H@;V8@<V%L97,@<F5L871E9"!T;R!T:&4@:6YC<F5A<V4@:6X@
M9F%I<B!V86QU92!O9B!A8W%U:7)E9`T*(&EN=F5N=&]R>2!O9B`D,"XY(&UI
M;&QI;VX@:6X@=&AE(&YI;F4@;6]N=&AS(&5N9&5D#0H@4V5P=&5M8F5R)B-X
M03`[,S`L(#(P,30[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/'`@<W1Y
M;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#9P=#L@34%2
M1TE.+51/4#H@,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P
M(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#$P,"4@8F]R9&5R/3-$,#X-"B`\
M='(^#0H@/'1D('=I9'1H/3-$-"4^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$=&]P('=I9'1H/3-$-"4@86QI9VX],T1L969T/BAI:2D\+W1D/@T*(#QT
M9"!V86QI9VX],T1T;W`@86QI9VX],T1L969T/F%N(&EN8W)E87-E(&EN(&%M
M;W)T:7IA=&EO;B!E>'!E;G-E#0H@<F5L871E9"!T;R!T:&4@9F%I<B!V86QU
M92!O9B!T:&4@:61E;G1I9FEA8FQE(&EN=&%N9VEB;&4@87-S971S(&]F#0H@
M)#`N.2!M:6QL:6]N(&%N9"`D,BXV(&UI;&QI;VX@:6X@=&AE('1H<F5E(&%N
M9"!N:6YE(&UO;G1H<R!E;F1E9`T*(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$S
M+"!R97-P96-T:79E;'D[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/'`@
M<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#9P=#L@
M34%21TE.+51/4#H@,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I;F<]
M,T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#$P,"4@8F]R9&5R/3-$,#X-
M"B`\='(^#0H@/'1D('=I9'1H/3-$-"4^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$=&]P('=I9'1H/3-$-"4@86QI9VX],T1L969T/BAI:6DI/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$=&]P(&%L:6=N/3-$;&5F=#YT:&4@96QI;6EN871I
M;VX@;V8@86-Q=6ES:71I;VX@8V]S=',-"B!R96-O<F1E9"!I;B!T:&4@;FEN
M92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@;V8@)#`N
M.0T*(&UI;&QI;VX[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/'`@<W1Y
M;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#9P=#L@34%2
M1TE.+51/4#H@,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P
M(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#$P,"4@8F]R9&5R/3-$,#X-"B`\
M='(^#0H@/'1D('=I9'1H/3-$-"4^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$=&]P('=I9'1H/3-$-"4@86QI9VX],T1L969T/BAI=BD\+W1D/@T*(#QT
M9"!V86QI9VX],T1T;W`@86QI9VX],T1L969T/F%N(&EN8W)E87-E(&EN(&EN
M=&5R97-T(&5X<&5N<V4@86YD#0H@86UO<G1I>F%T:6]N(&]F(&1E8G0@:7-S
M=6%N8V4@8V]S=',@;V8@)#`N-"!M:6QL:6]N(&%N9"`D,2XT#0H@;6EL;&EO
M;BP@<F5S=6QT:6YG(&9R;VT@=&AE(')E9FEN86YC:6YG(&]F('1H92!#;VUP
M86YY)B-X,C`Q.3MS(&1E8G0-"B!T;R!F:6YA;F-E('1H92!A8W%U:7-I=&EO
M;BP@:6X@=&AE('1H<F5E(&%N9"!N:6YE(&UO;G1H<R!E;F1E9`T*(%-E<'1E
M;6)E<B8C>$$P.S,P+"`R,#$S+"!R97-P96-T:79E;'D[/"]T9#X-"B`\+W1R
M/@T*(#PO=&%B;&4^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!&3TY4+5-)6D4Z(#9P=#L@34%21TE.+51/4#H@,'!T)SX-"B`F(WA!,#L\
M+W`^#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL
M87!S92<@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS
M1#$P,"4@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D('=I9'1H/3-$-"4^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$=&]P('=I9'1H/3-$-"4@86QI9VX]
M,T1L969T/BAV*3PO=&0^#0H@/'1D('9A;&EG;CTS1'1O<"!A;&EG;CTS1&QE
M9G0^86X@861J=7-T;65N="!O9B`D,BXQ(&UI;&QI;VX@:6X@=&AE#0H@;FEN
M92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,3,@=&\@8V]N
M9F]R;2!C;VUP96YS871I;VX-"B!E>'!E;G-E('1O('1H92!#;VUP86YY)B-X
M,C`Q.3MS(&-U<G)E;G0@8V]M<&5N<V%T:6]N('!O;&EC:65S+CPO=&0^#0H@
M/"]T<CX-"B`\+W1A8FQE/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!4:&4@=6YA=61I=&5D('!R
M;R!F;W)M82!R97-U;'1S(&1O(&YO="!I;F-L=61E(&%N>2!R979E;G5E(&]R
M(&-O<W0-"B!R961U8W1I;VYS('1H870@;6%Y(&)E(&%C:&EE=F5D('1H<F]U
M9V@@=&AE(&)U<VEN97-S(&-O;6)I;F%T:6]N+`T*(&]R('1H92!I;7!A8W0@
M;V8@;F]N+7)E8W5R<FEN9R!I=&5M<R!D:7)E8W1L>2!R96QA=&5D('1O('1H
M90T*(&)U<VEN97-S(&-O;6)I;F%T:6]N+CPO<#X-"B`\<"!S='EL93TS1"=-
M05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
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M9R!R97-U;'1S(&]F('1H92!C;VUB:6YE9`T*(&-O;7!A;FEE<RX\+W`^#0H@
M/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z
M(#$X<'0G/@T*(#QB/D]T:&5R(&%C<75I<VET:6]N<SPO8CX\+W`^#0H@/'`@
M<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#9P
M="<^#0H@26X@1F5B<G5A<GD@,C`Q-"P@=&AE($-O;7!A;GD@86-Q=6ER960@
M8V5R=&%I;B!A<W-E=',@;V8@0G5I;'0@3EDL#0H@26YC+B`H)B-X,C`Q0SM"
M=6EL="!.628C>#(P,40[*2P@:6YC;'5D:6YG(&EN=F5N=&]R>2P@=')A9&5M
M87)K<R!A;F0-"B!O=&AE<B!I;G1E;&QE8W1U86P@<')O<&5R='DN($%L<V\@
M:6X@1F5B<G5A<GD@,C`Q-"P@=&AE($-O;7!A;GD-"B!A8W%U:7)E9"!C97)T
M86EN(&%S<V5T<R!O9B!4:&4@16UP:7)E(%-I;'9E<B!#;VUP86YY+"!);F,N
M#0H@*"8C>#(P,4,[16UP:7)E(%-I;'9E<B8C>#(P,40[*2P@:6YC;'5D:6YG
M('1R861E;6%R:W,@86YD(&]T:&5R#0H@:6YT96QL96-T=6%L('!R;W!E<G1Y
M+B!);B!-87)C:"`R,#$T+"!T:&4@0V]M<&%N>2!A8W%U:7)E9"!T:&4-"B!S
M:&%R92!C87!I=&%L(&]F($QA($-A9F5T:28C>$4X.W)E("A52RD@3&EM:71E
M9"P@=&]G971H97(@=VET:`T*(&-E<G1A:6X@87-S971S(&]F(&]T:&5R('-U
M8G-I9&EA<FEE<R!O9B!4:&4@1W)E96YF:65L9"!'<F]U<`T*($QI;6ET960@
M*&-O;&QE8W1I=F5L>2P@)B-X,C`Q0SM,82!#869E=&DF(WA%.#MR928C>#(P
M,40[*2X@5&AE($QA#0H@0V%F971I)B-X13@[<F4@86-Q=6ES:71I;VX@:6YC
M;'5D960@=&AE('!U<F-H87-E(&]F(&-E<G1A:6X-"B!T<F%D96UA<FMS(&%N
M9"!O=&AE<B!I;G1E;&QE8W1U86P@<')O<&5R='DL(&%N9"!C97)T86EN(&EN
M=F5N=&]R>0T*(&%N9"!R96-E:79A8FQE<RX\+W`^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!X.R!&3TY4+5-)6D4Z(#%P>#L@34%21TE.+51/
M4#H@,3)P>"<^#0H@)B-X03`[/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`P<'0G/@T*($EN(&%G9W)E9V%T
M92P@=&AE($-O;7!A;GD@<&%I9"!A<'!R;WAI;6%T96QY("0U+C,@;6EL;&EO
M;B!O9@T*('!R:6UA<FEL>2!C87-H(&-O;G-I9&5R871I;VX@9F]R('1H92!A
M8W%U:7-I=&EO;G,@;V8@0G5I;'0@3EDL#0H@16UP:7)E(%-I;'9E<B!A;F0@
M3&$@0V%F971I)B-X13@[<F4N(%1H92!A<W-E=',L(&QI86)I;&ET:65S(&%N
M9`T*(&]P97)A=&EN9R!R97-U;'1S(&]F('1H92!A8W%U:7-I=&EO;G,@87)E
M(')E9FQE8W1E9"!I;B!T:&4-"B!#;VUP86YY)B-X,C`Q.3MS(&-O;F1E;G-E
M9"!C;VYS;VQI9&%T960@9FEN86YC:6%L('-T871E;65N=',@:6X-"B!A8V-O
M<F1A;F-E('=I=&@@05-#(%1O<&EC($YO+B8C>$$P.S@P-2P@/&D^0G5S:6YE
M<W,-"B!#;VUB:6YA=&EO;G,\+VD^+"!C;VUM96YC:6YG(&9R;VT@=&AE(&%C
M<75I<VET:6]N(&1A=&5S+CPO<#X-"B`\+V1I=CX\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H
M=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X
M,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#
M.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H
M965T<R]3:&5E=#`Y+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z
M('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C
M:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-
M151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT
M+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V
M87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#
M;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B
M;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%040^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R
M/CQS=')O;F<^24Y615-4345.5%,\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT:',@16YD960\
M+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^24Y615-4345.5%,\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U14
M3TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ
M(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@
M1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3AP
M=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@
M+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`\8CY.3U1%($,@
M)B-X,C`Q-#L@24Y615-4345.5%,\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!
M4D=)3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U4
M4D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B
M*#`L,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.
M+51/4#H@-G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.
M5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*(%1H
M92!#;VUP86YY(&]W;G,@87!P<F]X:6UA=&5L>2!A(#,P)2!I;G1E<F5S="!I
M;B!'<G5P;R!687-C;VYI80T*(%,N02Y"+B`H)B-X,C`Q0SM687-C;VYI828C
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M17AC:&%N9V4-"B`H=W=W+F)M=BYC;VTN;7@I+B!4:&4@475O=&%T:6]N($ME
M>2!I<R!605-#3TY)+B!4:&4@0V]M<&%N>0T*(&%C8V]U;G1S(&9O<B!I=',@
M:6YV97-T;65N="!I;B!687-C;VYI82!U<VEN9R!T:&4@97%U:71Y(&UE=&AO
M9"!O9@T*(&%C8V]U;G1I;F<@86YD(')E8V]R9',@:71S('!R;W!O<G1I;VYA
M=&4@<VAA<F4@;V8@5F%S8V]N:6$F(W@R,#$Y.W,-"B!N970@:6YC;VUE(&EN
M('1H92!#;VUP86YY)B-X,C`Q.3MS('-T871E;65N="!O9B!O<&5R871I;VYS
M+@T*($%C8V]R9&EN9VQY+"!T:&4@0V]M<&%N>2!H87,@<F5C;W)D960@:71S
M('!R;W!O<G1I;VYA=&4@<VAA<F4@;V8-"B!687-C;VYI828C>#(P,3D[<R!N
M970@:6YC;VUE("AR961U8V5D(&9O<B!A;6]R=&EZ871I;VX@97AP96YS90T*
M(')E;&%T960@=&\@=&AE(&-U<W1O;65R(')E;&%T:6]N<VAI<',@86-Q=6ER
M960I(&9O<B!T:&4@=&AR964@86YD#0H@;FEN92!M;VYT:"!P97)I;V1S(&5N
M9&5D(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(&%N9"`R,#$S(&EN('1H90T*
M(&%C8V]M<&%N>6EN9R!C;VYD96YS960@8V]N<V]L:61A=&5D('-T871E;65N
M=',@;V8@;W!E<F%T:6]N<RX@5&AE#0H@=F%L=64@;V8@=&AE($-O;7!A;GDF
M(W@R,#$Y.W,@:6YV97-T;65N="!B86QA;F-E(&AA<R!B965N('1R86YS;&%T
M960-"B!F<F]M($UE>&EC86X@4&5S;W,@*"8C>#(P,4,[35A.)B-X,C`Q1#LI
M('1O(%4N4RX@1&]L;&%R<PT*("@F(W@R,#%#.U531"8C>#(P,40[*2!U<VEN
M9R!T:&4@<W!O="!R871E<R!O9B!-6$X@,3,N-#D@86YD($U83B`Q,RXP-@T*
M(&%T(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(&%N9"!$96-E;6)E<B8C>$$P
M.S,Q+"`R,#$S+`T*(')E<W!E8W1I=F5L>2X@5&AE($-O;7!A;GDF(W@R,#$Y
M.W,@<')O<&]R=&EO;F%T92!S:&%R92!O9@T*(%9A<V-O;FEA)B-X,C`Q.3MS
M(&YE="!I;F-O;64@:&%S(&)E96X@=')A;G-L871E9"!F<F]M($U83B!T;R!5
M4T0-"B!U<VEN9R!T:&4@879E<F%G92!E>&-H86YG92!R871E<R!O9B!-6$X@
M,3,N,3$@86YD($U83B`Q,BXY,"!D=7)I;F<-"B!T:&4@=&AR964@;6]N=&AS
M(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(&%N9"`R,#$S+`T*(')E
M<W!E8W1I=F5L>2P@86YD($U83B`Q,RXP-2!T;R!-6$X@,3,N,3$@86YD($U8
M3B`Q,BXT,2!T;R!-6$X@,3(N-S<-"B!D=7)I;F<@=&AE(&YI;F4@;6]N=&AS
M(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(&%N9"`R,#$S+`T*(')E
M<W!E8W1I=F5L>2X@5&AE(&5F9F5C="!O9B!T:&4@=')A;G-L871I;VX@;V8@
M=&AE($-O;7!A;GDF(W@R,#$Y.W,-"B!I;G9E<W1M96YT(')E<W5L=&5D(&EN
M(&$@9&5C<F5A<V4@=&\@=&AE(&EN=F5S=&UE;G0@;V8@)#$N,R!M:6QL:6]N
M#0H@86YD("0P+C4@;6EL;&EO;B!D=7)I;F<@=&AE(&YI;F4@;6]N=&AS(&5N
M9&5D(%-E<'1E;6)E<B8C>$$P.S,P+`T*(#(P,30@86YD(#(P,3,L(')E<W!E
M8W1I=F5L>2`H86QS;R!S964@3F]T92!+*2X@5&AE<V4@=')A;G-L871I;VX-
M"B!E9F9E8W1S(&%R92!R96-O<F1E9"!I;B!A8V-U;75L871E9"!O=&AE<B!C
M;VUP<F5H96YS:79E(&QO<W,N#0H@26YC;'5D960@=VET:&EN(&%C8W)U960@
M97AP96YS97,@870@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD#0H@1&5C
M96UB97(F(WA!,#LS,2P@,C`Q,R!A<F4@86UO=6YT<R!D=64@=&\@5F%S8V]N
M:6$@;V8@)#$Q-RPP,#`@86YD#0H@)#$U,BPP,#`L(')E<W!E8W1I=F5L>2X\
M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U3
M4$%#13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#
M24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE
M<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`Q,G!T.R!,151415(M4U!!0TE.
M1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R
M;VME+7=I9'1H.B`P<'@G/@T*(%-U;6UA<FEZ960@<W1A=&5M96YT(&]F(&EN
M8V]M92!I;F9O<FUA=&EO;B!F;W(@5F%S8V]N:6$@:6X@55-$(&%N9`T*($U8
M3B!I<R!A<R!F;VQL;W=S.CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-
M.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[
M($9/3E0Z(#$R<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#!P
M=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@
M+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`F(WA!,#L\+W`^
M#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!34E,
M63H@)U1I;65S($YE=R!2;VUA;B<[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P
M<V4[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@
M3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E
M8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)R!C96QL<W!A8VEN9STS1#`@
M8V5L;'!A9&1I;F<],T0P('=I9'1H/3-$.3(E(&%L:6=N/3-$8V5N=&5R(&)O
M<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!W:61T:#TS1#8Q)3X\+W1D/@T*(#QT
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M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,30@86QI9VX]
M,T1C96YT97(^/&(^5&AR964@36]N=&AS#0H@16YD960\+V(^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@
M3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP
M+#`I(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0Q-"!A
M;&EG;CTS1&-E;G1E<CX\8CY397!T96UB97(F(WA!,#LS,"P\+V(^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM
M97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@
M<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG;CTS1&-E
M;G1E<CX\8CXR,#$T/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP
M*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG
M;CTS1&-E;G1E<CX\8CXR,#$S/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@.'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!C;VQS<&%N/3-$,30@86QI9VX],T1C96YT97(^*&EN('1H;W5S86YD
M<RD\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)
M3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP
M+#`I(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L
M:6=N/3-$8V5N=&5R/E531#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP
M*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG
M;CTS1&-E;G1E<CY-6$X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L,"D@
M,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX]
M,T1C96YT97(^55-$/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI
M9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R
M/DU83CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)R!B9V-O;&]R/3-$(T-#145&1CX-
M"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@
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M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^-3DX+#$Y-SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^,S<L,S`V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XT
M.#$L,C(R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M
M86XG)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG.R!-
M05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@1W)O<W,@
M4')O9FET/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^."PQ-S,\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3`W+#$S-#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XV+#(Q-3PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XX,"PQ-C<\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G(&)G8V]L;W(],T0C0T-%
M149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<[($U!
M4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!);F-O;64@
M*&QO<W,I(&9R;VT@;W!E<F%T:6]N<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/C$L-S(P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C(R+#4T-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XH,3,Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PV.#8\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L
M:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M
M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@3F5T($EN8V]M92`H;&]S<RD\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ+#$W,SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-2PS.#$\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#@U,SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^*#$Q+#`P,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q<'0G/@T*(#QT9#X\+W1D/@T*(#QT9"!C;VQS
M<&%N/3-$,38^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)
M6D4Z(#AP=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(')O=W-P86X],T0R/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#$T(&%L:6=N/3-$8V5N=&5R/CQB
M/DYI;F4@36]N=&AS#0H@16YD960\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI
M9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0Q-"!A;&EG;CTS1&-E;G1E
M<CX\8CY397!T96UB97(@,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@.'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/
M4D1%4BU"3U143TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B
M;W1T;VT@8V]L<W!A;CTS1#8@86QI9VX],T1C96YT97(^/&(^,C`Q-#PO8CX\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE
M/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI
M9VX],T1B;W1T;VT@8V]L<W!A;CTS1#8@86QI9VX],T1C96YT97(^/&(^,C`Q
M,SPO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&
M04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#$T
M(&%L:6=N/3-$8V5N=&5R/BAI;B!T:&]U<V%N9',I/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4]
M,T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O
M;6%N)R<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y
M;&4],T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A
M;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CY54T0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE
M/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI
M9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^35A./"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS
M1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L:6=N
M/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/E531#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52
M+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O
M;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CY-6$X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL
M93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W
M(%)O;6%N)R<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O
M<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*($YE="!386QE<SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XQ,S<L,S0X/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XQ+#<Y.2PY,C`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
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M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D
M('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[
M($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+4Q%1E0Z
M(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($=R;W-S(%!R;V9I=#PO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(T+#DX.3PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XS,C<L-#4T/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(P+#`X-3PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XR-30L.#8Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO
M='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ("=4:6UE<R!.97<@4F]M86XG)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\
M=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM3$5&
M5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@26YC;VUE(&9R;VT@;W!E
M<F%T:6]N<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C4L-CDW
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C<T+#8R.#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ+#0R,SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ."PQ-S(\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI9VX]
M,T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU,1494.B`Q96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!.970@26YC;VUE/"]P/@T*(#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^,BPV-#D\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^,S0L-3<U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A
M;&EG;CTS1')I9VAT/C$L-SDT/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C(R+#(W,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^
M#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!X.R!72$E412U34$%#
M13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'
M.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q<'@@)U1I;65S($YE
M=R!2;VUA;B<[($U!4D=)3BU43U`Z(#$R<'@[($Q%5%1%4BU34$%#24Y'.B!N
M;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M
M=VED=&@Z(#!P>"<^#0H@)B-X03`[/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)
M3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.
M4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L
M,"PP*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/
M4#H@,'!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@
M,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*(%1H92!#
M;VUP86YY(')E8V]R9&5D(&5Q=6ET>2!I;B!E87)N:6YG<R!O9B!687-C;VYI
M82P@;F5T(&]F('1A>&5S+`T*(&]F("0P+C,@;6EL;&EO;B!F;W(@=&AE('1H
M<F5E(&UO;G1H<R!E;F1E9"!397!T96UB97(F(WA!,#LS,"P@,C`Q-`T*(&%N
M9"!E<75I='D@:6X@;&]S<V5S(&]F(%9A<V-O;FEA(&]F("0U+C,@;6EL;&EO
M;B`H:6YC;'5D:6YG(&$-"B!C:&%R9V4@;V8@)#4N,"!M:6QL:6]N+"!N970@
M;V8@=&%X+"!F;W(@=&AE(')E9'5C=&EO;B!I;B!T:&4@9F%I<@T*('9A;'5E
M(&]F('1H92!#;VUP86YY)B-X,C`Q.3MS(&EN=F5S=&UE;G0@:6X@5F%S8V]N
M:6$I(&9O<B!T:&4@=&AR964-"B!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X
M03`[,S`L(#(P,3,N(%1H92!#;VUP86YY(')E8V]R9&5D(&5Q=6ET>0T*(&EN
M(&5A<FYI;F=S(&]F(%9A<V-O;FEA+"!N970@;V8@=&%X97,@;V8@)#`N-B!M
M:6QL:6]N(&%N9"!E<75I='D@:6X-"B!L;W-S97,@;V8@5F%S8V]N:6$@;V8@
M)#0N-R!M:6QL:6]N(&9O<B!T:&4@;FEN92!M;VYT:',@96YD960-"B!397!T
M96UB97(F(WA!,#LS,"P@,C`Q-"!A;F0@,C`Q,RP@<F5S<&5C=&EV96QY+CPO
M<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-0
M04-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)
M3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S
M($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#$R<'0[($Q%5%1%4BU34$%#24Y'
M.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O
M:V4M=VED=&@Z(#!P>"<^#0H@07,@;V8@4V5P=&5M8F5R)B-X03`[,S`L(#(P
M,30@86YD($1E8V5M8F5R)B-X03`[,S$L(#(P,3,L('1H92!F86ER#0H@=F%L
M=64@*&)A<V5D('5P;VX@5F%S8V]N:6$F(W@R,#$Y.W,@<75O=&5D('-T;V-K
M('!R:6-E*2!O9B!T:&4-"B!#;VUP86YY)B-X,C`Q.3MS(&EN=F5S=&UE;G0@
M:6X@5F%S8V]N:6$@=V%S("0S,RXU(&UI;&QI;VX@86YD("0S-2XR#0H@;6EL
M;&EO;BP@<F5S<&5C=&EV96QY+B!4:&4@8V%R<GEI;F<@=F%L=64@;V8@=&AE
M($-O;7!A;GDF(W@R,#$Y.W,-"B!I;G9E<W1M96YT(&EN(%9A<V-O;FEA('=A
M<R`D,S`N-2!M:6QL:6]N(&%N9"`D,S`N-2!M:6QL:6]N(&%S(&]F#0H@4V5P
M=&5M8F5R)B-X03`[,S`L(#(P,30@86YD($1E8V5M8F5R)B-X03`[,S$L(#(P
M,3,L#0H@<F5S<&5C=&EV96QY+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM
M0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&
M3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L
M,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z
M(#$R<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P
M<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@5&AE($-O
M;7!A;GD@:&%S(&$@-#`E(&5Q=6ET>2!I;G1E<F5S="!I;B!'4R!);G1E<FYA
M8VEO;F%L(%,O00T*("@F(W@R,#%#.T=3228C>#(P,40[*2P@82!L96%D:6YG
M('=H;VQE<V%L92!D:7-T<FEB=71O<B!O9B!B<F%N9&5D#0H@:&]U<V5W87)E
M<R!P<F]D=6-T<R!I;B!"<F%Z:6PL('=H:6-H('1H92!#;VUP86YY(&%C<75I
M<F5D(&EN#0H@1&5C96UB97(@,C`Q,2X@07,@82!R97-U;'0@;V8@=&AE(&1E
M8VQI;F4@:6X@;W!E<F%T:6YG(')E<W5L=',@;V8-"B!'4TD@86YD('1H92!C
M=7)R96YT(&)U<VEN97-S(&5N=FER;VYM96YT(&EN($)R87II;"P@=&AE($-O
M;7!A;GD-"B!E=F%L=6%T960@:71S(&-A<G)Y:6YG('9A;'5E(&]F('1H92!I
M;G9E<W1M96YT(&9O<@T*(&]T:&5R+71H86XM=&5M<&]R87)Y(&EM<&%I<FUE
M;G0@=6YD97(@=&AE(&5Q=6ET>2UM971H;V0@;V8-"B!A8V-O=6YT:6YG+B!-
M86YA9V5M96YT('!E<F9O<FUE9"!A;B!E=F%L=6%T:6]N(&]F('%U86YT:71A
M=&EV90T*(&9A8W1O<G,@86YD(&-O;F-L=61E9"!T:&%T('1H92!I;G9E<W1M
M96YT('=A<PT*(&]T:&5R+71H86XM=&5M<&]R87)I;'D@:6UP86ER960@87,@
M;V8@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30N(%1H90T*(&5S=&EM871E(&]F
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M<&%I<FUE;G0@8VAA<F=E+`T*(&YE="!O9B!T87@L(&EN(&5Q=6ET>2!I;B!E
M87)N:6YG<R`H;&]S<V5S*2P@;F5T(&]F('1A>"P@9F]R('1H90T*('1H<F5E
M(&%N9"!N:6YE(&UO;G1H('!E<FEO9',@96YD960@4V5P=&5M8F5R)B-X03`[
M,S`L(#(P,30N/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P
M=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[
M(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@
M,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3)P=#L@3$54
M5$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI
M="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B!4:&4@0V]M<&%N>2P@=&]G
M971H97(@=VET:"!687-C;VYI82!A;F0@=6YA9F9I;&EA=&5D('!A<G1N97)S
M+`T*(&9O<FUE9"!(;W5S97=A<F5S($-O<G!O<F%T:6]N(&]F($%S:6$@3&EM
M:71E9"`H)B-X,C`Q0SM(0T$F(W@R,#%$.RDL#0H@82!(;VYG($MO;F<M8F%S
M960@8V]M<&%N>2P@=&\@<W5P<&QY(&1I<F5C="!I;7!O<G0@:VET8VAE;G=A
M<F4-"B!P<F]D=6-T<R!T;R!R971A:6QE<G,@:6X@3F]R=&@L($-E;G1R86P@
M86YD(%-O=71H($%M97)I8V$N(%1H90T*($-O;7!A;GD@:6YI=&EA;&QY(&EN
M=F5S=&5D("0Q,#4L,#`P(&9O<B!A(#0P)2!E<75I='D@:6YT97)E<W0@:6X-
M"B!T:&ES(&5N=&ET>2!D=7)I;F<@,C`Q,2X@5&AE(&]P97)A=&EN9R!R97-U
M;'1S(&]F($A#02!W97)E(&YO=`T*('-I9VYI9FEC86YT('1H<F]U9V@@4V5P
M=&5M8F5R)B-X03`[,S`L(#(P,30N($%S(&]F#0H@4V5P=&5M8F5R)B-X03`[
M,S`L(#(P,30@86YD($1E8V5M8F5R)B-X03`[,S$L(#(P,3,L('1H92!C87)R
M>6EN9PT*('9A;'5E(&]F('1H92!#;VUP86YY)B-X,C`Q.3MS(&EN=F5S=&UE
M;G0@:6X@2$-!('=A<R`D,3(Y+#`P,"!A;F0-"B`D,30T+#`P,"P@<F5S<&5C
M=&EV96QY+B!);B!/8W1O8F5R(#(P,30L('1H92!#;VUP86YY('-O;&0@:71S
M#0H@:6YV97-T;65N="!I;B!(0T$@=&\@86X@=6YA9F9I;&EA=&5D('!A<G1N
M97(N($YO('-I9VYI9FEC86YT(&=A:6YS#0H@;W(@;&]S<V5S(&%R92!E>'!E
M8W1E9"!T;R!B92!R96-O9VYI>F5D(&EN(&-O;FYE8W1I;VX@=VET:"!T:&ES
M#0H@<V%L92X\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@
M5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q
M,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`Q,G!T.R!,1514
M15(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET
M+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*($EN($9E8G)U87)Y(#(P,3(L
M('1H92!#;VUP86YY(&5N=&5R960@:6YT;R!'<F%N9"!696YT=7)E($AO;&1I
M;F=S#0H@3&EM:71E9"`H)B-X,C`Q0SM'<F%N9"!696YT=7)E)B-X,C`Q1#LI
M+"!A(&IO:6YT('9E;G1U<F4@=VET:"!-86YW96%L#0H@1&5V96QO<&UE;G0@
M3&EM:71E9"`H)B-X,C`Q0SM-86YW96%L)B-X,C`Q1#LI+"!A($-H:6YE<V4@
M8V]R<&]R871I;VXL#0H@=&\@9&ES=')I8G5T92!-:6MA<V$\<W5P('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3%P>#L@5D525$E#04PM04Q)1TXZ('1O<"<^)B-X
M044[/"]S=7`^)B-X03`[<')O9'5C=',@:6X@0VAI;F$L('=H:6-H#0H@:6YC
M;'5D960@86X@:6YI=&EA;"!I;G9E<W1M96YT(&)Y('1H92!#;VUP86YY(&]F
M("0U,#`L,#`P+B!4:&4-"B!#;VUP86YY(&%N9"!-86YW96%L(&5A8V@@;W=N
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M970@;&]S<R!A<R!E<75I='D@:6X@96%R;FEN9W,-"B`H;&]S<V5S*2P@;F5T
M(&]F('1A>"P@:6X@=&AE($-O;7!A;GDF(W@R,#$Y.W,@8V]N9&5N<V5D(&-O
M;G-O;&ED871E9`T*('-T871E;65N=',@;V8@;W!E<F%T:6]N<RX@5&AE($-O
M;7!A;GD@<F5C;W)D960@97%U:71Y(&EN(&QO<W-E<R!O9@T*('1H92!J;VEN
M="!V96YT=7)E(&]F("0Q-RPP,#`@86YD("0W,RPP,#`@9F]R('1H92!T:')E
M92!A;F0@;FEN90T*(&UO;G1H<R!E;F1E9"!397!T96UB97(F(WA!,#LS,"P@
M,C`Q-"P@<F5S<&5C=&EV96QY+"!A;F0@)#(Q+#`P,"!A;F0-"B`D-3@L,#`P
M(&9O<B!T:&4@=&AR964@86YD(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E;6)E
M<B8C>$$P.S,P+`T*(#(P,3,L(')E<W!E8W1I=F5L>2X@07,@;V8@4V5P=&5M
M8F5R)B-X03`[,S`L(#(P,30@86YD#0H@1&5C96UB97(F(WA!,#LS,2P@,C`Q
M,RP@=&AE(&-A<G)Y:6YG('9A;'5E(&]F('1H92!#;VUP86YY)B-X,C`Q.3MS
M#0H@:6YV97-T;65N="!I;B!'<F%N9"!696YT=7)E('=A<R`D,C8U+#`P,"!A
M;F0@)#(X-RPP,#`L#0H@<F5S<&5C=&EV96QY+CPO<#X-"B`\<"!S='EL93TS
M1"=-05)'24XM0D]45$]-.B`P<'@[(%=(251%+5-004-%.B!N;W)M86P[(%1%
M6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z
M(')G8B@P+#`L,"D[($9/3E0Z(#%P>"`G5&EM97,@3F5W(%)O;6%N)SL@34%2
M1TE.+51/4#H@,3AP>#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)
M3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-
M"B`F(WA!,#L\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@
M5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q
M,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`Q,G!T.R!,1514
M15(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET
M+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*(%1H92!#;VUP86YY(&5V86QU
M871E9"!T:&4@9&ES8VQO<W5R92!R97%U:7)E;65N=',@;V8@05-#(%1O<&EC
M#0H@3F\N)B-X03`[.#8P+"8C>$$P.SQI/E1R86YS9F5R<R!A;F0-"B!397)V
M:6-I;F<\+VD^+"!A;F0@9&5T97)M:6YE9"!T:&%T(&%T(%-E<'1E;6)E<B8C
M>$$P.S,P+"`R,#$T+"!T:&4-"B!#;VUP86YY(&1I9"!N;W0@:&%V92!A(&-O
M;G1R;VQL:6YG('9O=&EN9R!I;G1E<F5S="!O<B!V87)I86)L90T*(&EN=&5R
M97-T(&EN(&%N>2!O9B!I=',@:6YV97-T;65N=',@86YD('1H97)E9F]R92!C
M;VYT:6YU960-"B!A8V-O=6YT:6YG(&9O<B!T:&4@:6YV97-T;65N=',@=7-I
M;F<@=&AE(&5Q=6ET>2!M971H;V0@;V8-"B!A8V-O=6YT:6YG+CPO<#X-"B`\
M+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T
M86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T
M7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N
M="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U
M-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#$P+FAT;6P-"D-O;G1E
M;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E
M;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT
M;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT
M+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS
M8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J
M($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D
M/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)
M1#!%040^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O
M;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^24Y404Y'24),12!!4U-%
M5%,\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@
M8V]L<W!A;CTS1#$^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@
M,C`Q-#QB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^24Y4
M04Y'24),12!!4U-%5%,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-
M05)'24XM5$]0.B`Q.'!T)SX-"B`\8CY.3U1%($0@)B-X,C`Q-#L@24Y404Y'
M24),12!!4U-%5%,\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U14
M3TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM5$]0.B`V<'0G/@T*($EN=&%N9VEB;&4@87-S
M971S(&-O;G-I<W0@;V8@=&AE(&9O;&QO=VEN9R`H:6X@=&AO=7-A;F1S*3H\
M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)
M6D4Z(#$R<'0[($U!4D=)3BU43U`Z(#!P="<^#0H@)B-X03`[/"]P/@T*(#QT
M86)L92!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4G(&-E
M;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0Q,#`E(&%L
M:6=N/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!W:61T:#TS
M1#4V)3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0R)3X\
M+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0R)3X\+W1D/@T*(#QT9#X\+W1D
M/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@=VED=&@],T0R)3X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*
M(#QT9#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0R)3X\
M+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0R)3X\+W1D/@T*(#QT9#X\+W1D
M/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@=VED=&@],T0R)3X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*
M(#QT9#X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]4
M5$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P
M86X],T0Q,"!A;&EG;CTS1&-E;G1E<CX\8CY397!T96UB97(F(WA!,#LS,"P@
M,C`Q-#PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED
M)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#$P(&%L:6=N/3-$8V5N=&5R
M/CQB/D1E8V5M8F5R)B-X03`[,S$L(#(P,3,\+V(^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4]
M,T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86XG/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE
M/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX]
M,T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^1W)O<W,\
M+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S
M='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L
M:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/D%C
M8W5M=6QA=&5D/"]B/CQB<B`O/@T*(#QB/D%M;W)T:7IA=&EO;CPO8CX\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%
M4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@
M8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^3F5T/"]B/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]2
M1$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O
M;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY'<F]S<SPO8CX\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$
M)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B
M;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^06-C=6UU;&%T
M960\+V(^/&)R("\^#0H@/&(^06UO<G1I>F%T:6]N/"]B/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/
M33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N
M/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY.970\+V(^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*
M(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z
M("TQ96TG/@T*(#QB/D=O;V1W:6QL/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
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M;VT@;F]W<F%P/3-$;F]W<F%P(&%L:6=N/3-$<FEG:'0^#0H@)B-X,C`Q-#LF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$X+#4Q-3PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@
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M/3-$<FEG:'0^#0H@)B-X,C`Q-#LF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A
M;&EG;CTS1')I9VAT/C4L,#@U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL
M93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@
M4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-
M"B`\8CY);F1E9FEN:71E+6QI=F5D(&EN=&%N9VEB;&4@87-S971S.CPO8CX\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@
M/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,V5M.R!415A4+4E.1$5.5#H@
M+3%E;2<^#0H@5')A9&4@;F%M97,\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XQ-"PY.#`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1R:6=H=#X-"B`F(W@R
M,#$T.R8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XQ-"PY.#`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,3@L,S8T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P(&%L:6=N/3-$<FEG:'0^#0H@)B-X,C`Q-#LF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3@L,S8T
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494
M.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B`\8CY&:6YI=&4M;&EV960@
M:6YT86YG:6)L92!A<W-E=',Z/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^
M#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,
M1494.B`S96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!,:6-E;G-E<SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$U+#@T-SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH-RPX.3,\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A
M;&EG;CTS1')I9VAT/C<L.34T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/C$U+#@T-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XH-RPU-3$\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C@L,CDV
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494
M.B`S96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!4<F%D92!N86UE<SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(R+#,X-#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,RPY,SD\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A
M;&EG;CTS1')I9VAT/C$X+#0T-3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
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M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^*#(L-C<W/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XW+#,W
M.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^
M)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G
M8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N.R!-05)'24XM3$5&5#H@,V5M.R!415A4+4E.1$5.5#H@+3%E;2<^
M#0H@0W5S=&]M97(@<F5L871I;VYS:&EP<SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A
M;&EG;CTS1')I9VAT/C4P+#8T,3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XH-2PW,3<\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C0T
M+#DR-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ."PT
M,#8\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#(L-S,V
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-2PV-S`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#-E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*($]T:&5R/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^,2PR,#(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^*#,X,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^.#(R/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C4X-#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,C(Y/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XS-34\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X
M03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L
M:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G
M/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V
M86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M
M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@/&(^5&]T86P\+V(^/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^,3(S+#4V.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH
M,3<L.3(Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT
M('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XQ,#4L-C0P/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C8X+#,T,CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF
M(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,3,L,3DS
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE
M/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XU-2PQ-#D\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-
M"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G
M/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@
M/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P
M>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@
M9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C
M,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P
M,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0
M.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^
M)B-X03`[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!X.R!&3TY4+5-)6D4Z(#%P>#L@34%21TE.+51/
M4#H@,3)P>"<^#0H@)B-X03`[/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`P<'0G/@T*($$@<W5M;6%R>2!O
M9B!T:&4@86-T:79I=&EE<R!R96QA=&5D('1O('1H92!#;VUP86YY)B-X,C`Q
M.3MS#0H@:6YT86YG:6)L92!A<W-E=',@9F]R('1H92!N:6YE(&UO;G1H<R!E
M;F1E9"!397!T96UB97(F(WA!,#LS,"P@,C`Q-`T*(&-O;G-I<W1S(&]F('1H
M92!F;VQL;W=I;F<@*&EN('1H;W5S86YD<RDZ/"]P/@T*(#QP('-T>6QE/3-$
M)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,G!T.R!-05)'24XM
M5$]0.B`P<'0G/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!"
M3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L
M;'!A9&1I;F<],T0P('=I9'1H/3-$-C@E(&%L:6=N/3-$8V5N=&5R(&)O<F1E
M<CTS1#`^#0H@/'1R/@T*(#QT9"!W:61T:#TS1#@W)3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@=VED=&@],T0V)3X\+W1D/@T*(#QT9#X\+W1D/@T*
M(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\
M<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M
M,65M)SX-"B`\8CY';V]D=VEL;"!A;F0@26YT86YG:6)L92!!<W-E=',L($1E
M8V5M8F5R)B-X03`[,S$L(#(P,3,\+V(^/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^
M)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M-34L,30Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!);7!A:7)M96YT
M(&]F('1R861E(&YA;65S/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X
M03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,RPS
M.#0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO
M<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!'
M;V]D=VEL;"!A8W%U:7)E9#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C
M>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3,L
M-#,P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^
M#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,
M1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!);G1A;F=I8FQE<R!A
M8W%U:7)E9#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O
M;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N
M=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^-#4L,3@Q/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS
M1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!!;6]R
M=&EZ871I;VX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O
M;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@T+#<S-CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI
M9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-
M"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@
M5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG
M/@T*(#QB/D=O;V1W:6QL(&%N9"!);G1A;F=I8FQE($%S<V5T<RP@4V5P=&5M
M8F5R)B-X03`[,S`L(#(P,30\+V(^/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3`U
M+#8T,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&
M3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P
M,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P
M,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/"]T86)L93X-"B`\<"!S='EL93TS1"=-05)'
M24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3)P="<^#0H@5&AE($-O
M;7!A;GD@<&5R9F]R;65D(&ET<R!A;FYU86P@:6UP86ER;65N="!T97-T(&9O
M<B!I=',-"B!I;F1E9FEN:71E+6QI=F5D('1R861E(&YA;65S(&%S(&]F($]C
M=&]B97(F(WA!,#LQ+"`R,#$T+B8C>$$P.U1H90T*('1E<W0@:6YV;VQV960@
M=&AE(&%S<V5S<VUE;G0@;V8@=&AE(&9A:7(@;6%R:V5T('9A;'5E<R!O9B!T
M:&4-"B!#;VUP86YY)B-X,C`Q.3MS(&EN9&5F:6YI=&4M;&EV960@=')A9&4@
M;F%M97,@8F%S960@;VX@3&5V96P@,PT*('5N;V)S97)V86)L92!I;G!U=',L
M('5S:6YG(&$@<F5L:65F(&9R;VT@<F]Y86QT>2!A<'!R;V%C:"P@87-S=6UI
M;F<-"B!A(&1I<V-O=6YT(')A=&4@;V8@,30N,"4M,34N-24@86YD(&%N(&%V
M97)A9V4@;&]N9R!T97)M(&=R;W=T:"!R871E#0H@;V8@,BXU)2TS)2XF(WA!
M,#M4:&4@<F5S=6QT(&]F('1H92!I;7!A:7)M96YT(&%S<V5S<VUE;G0@;V8@
M=&AE#0H@0V]M<&%N>28C>#(P,3D[<R!I;F1E9FEN:71E+6QI=F5D('1R861E
M(&YA;65S(&EN9&EC871E9"!T:&%T('1H90T*(&-A<G)Y:6YG('9A;'5E<R!O
M9B!T:&4@16QE;65N=',\<W5P('-T>6QE/3-$)T9/3E0M4TE:13H@.#4E.R!6
M15)424-!3"U!3$E'3CH@=&]P)SXF(WA!13L\+W-U<#XL(&%N9`T*($UE;&%N
M;F-O/'-U<"!S='EL93TS1"=&3TY4+5-)6D4Z(#@U)3L@5D525$E#04PM04Q)
M1TXZ('1O<"<^)B-X044[/"]S=7`^('1R861E(&YA;65S#0H@97AC965D960@
M=&AE:7(@9F%I<B!V86QU97,@87,@;V8@3V-T;V)E<B8C>$$P.S$L(#(P,30N
M/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'
M24XM5$]0.B`Q,G!T)SX-"B!4:&4@0V]M<&%N>28C>#(P,3D[<R!H;VUE(&0F
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M5D525$E#04PM04Q)1TXZ('1O<"<^)B-X044[/"]S=7`^(&%N9`T*(%!F86QT
M>F=R869F/'-U<"!S='EL93TS1"=&3TY4+5-)6D4Z(#@U)3L@5D525$E#04PM
M04Q)1TXZ('1O<"<^)B-X044[/"]S=7`^('1R861E(&YA;65S(&%N9`T*(&UO
M<F4@<F5C96YT;'D@=&AR;W5G:"!T:&4@0F]M8F%Y/'-U<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#@U)3L@5D525$E#04PM04Q)1TXZ('1O<"<^)B-X044[/"]S
M=7`^(&QI8V5N<V4N(%1H90T*($-O;7!A;GD@:7,@86QS;R!T86MI;F<@861V
M86YT86=E(&]F('!R;VUO=&EO;F%L('-A;&4@;W!P;W)T=6YI=&EE<RP-"B!S
M=6-H(&%S(&9L87-H('-A;&4@=V5B<VET97,@86YD(&]N;&EN92!R971A:6QE
M<G,@=&\@;V9F<V5T('1H90T*(&5F9F5C="!O9B!A(')E9'5C=&EO;B!I;B!R
M971A:6P@<W!A8V4@9F]R('1H:7,@<')O9'5C="!C871E9V]R>2!A;F0-"B!P
M<FEC:6YG('!R97-S=7)E<RX@07,@82!R97-U;'0@;V8@=&AE<V4@9F%C=&]R
M<RP@=&AE($-O;7!A;GD-"B!R96-O<F1E9"!A;B!I;7!A:7)M96YT(&-H87)G
M92!O9B`D,RXT(&UI;&QI;VXL(')E;&%T960@=&\@=&AE<V4-"B!B<F%N9',L
M(&EN(&ET<R!C;VYD96YS960@8V]N<V]L:61A=&5D('-T871E;65N="!O9B!O
M<&5R871I;VYS(&9O<@T*('1H92!T:')E92!A;F0@;FEN92!M;VYT:"!P97)I
M;V1S(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T+CPO<#X-"B`\+V1I
M=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L
M93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C
M86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,
M;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R
M,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#$Q+FAT;6P-"D-O;G1E;G0M
M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M
M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^
M#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y
M<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I
M<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O
M($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*
M("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%
M040^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P
M86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^1$5"5#QB<CX\+W-T<F]N9SX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO
M;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$14)4/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/&1I=CX-"B`\<"!S='EL93TS1"=-05)'24XM
M0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3AP="<^#0H@/&(^3D]412!%
M("8C>#(P,30[($1%0E0\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`V<'0G/@T*(#QI/D-R961I="!!
M9W)E96UE;G0\+VD^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N.R!-05)'24XM5$]0.B`V<'0G/@T*($EN($IA;G5A<GD@,C`Q-"P@
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M;RU#;VQL871E<F%L($%G96YT#0H@*&%S(&%M96YD960L('1H92`F(W@R,#%#
M.U-E8V]N9"!!;65N9&5D(&%N9"!297-T871E9"!#<F5D:70-"B!!9W)E96UE
M;G0F(W@R,#%$.RD@86UE;F1I;F<@86YD(')E<W1A=&EN9R!T:&4@0V]M<&%N
M>28C>#(P,3D[<R!T:&5N#0H@97AI<W1I;F<@06UE;F1E9"!A;F0@4F5S=&%T
M960@0W)E9&ET($%G<F5E;65N="X@5&AE(%-E8V]N9"!!;65N9&5D#0H@86YD
M(%)E<W1A=&5D($-R961I="!!9W)E96UE;G0L('=H:6-H(&UA='5R97,@:6X@
M2F%N=6%R>2`R,#$Y+`T*('!R;W9I9&5S(&9O<BP@86UO;F<@;W1H97(@=&AI
M;F=S+"!A(%)E=F]L=FEN9R!#<F5D:70@1F%C:6QI='D-"B!C;VUM:71M96YT
M('1O=&%L:6YG("0Q-S4N,"!M:6QL:6]N("@D-#`N,"!M:6QL:6]N(&]F('=H
M:6-H(&ES#0H@879A:6QA8FQE(&9O<B!M=6QT:2UC=7)R96YC>2!B;W)R;W=I
M;F=S*2!A;F0@82!N97<@5&5R;2!,;V%N#0H@9F%C:6QI='D@;V8@)#4P+C`@
M;6EL;&EO;BX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86X[($U!4D=)3BU43U`Z(#$R<'0G/@T*($5A8V@@8F]R<F]W:6YG('5N9&5R
M('1H92!2979O;'9I;F<@0W)E9&ET($9A8VEL:71Y(&)E87)S(&EN=&5R97-T
M+`T*(&%T('1H92!#;VUP86YY)B-X,C`Q.3MS(&]P=&EO;BP@870@;VYE(&]F
M('1H92!F;VQL;W=I;F<@<F%T97,Z#0H@*&DI)B-X03`[=&AE($%L=&5R;F%T
M92!"87-E(%)A=&4L(&1E9FEN960@87,@=&AE(&=R96%T97(@;V8@=&AE#0H@
M4')I;64@4F%T92P@1F5D97)A;"!&=6YD<R!2871E('!L=7,@,"XU)2!O<B!T
M:&4@061J=7-T960@3$E"3R!2871E#0H@<&QU<R`Q+C`E+"!P;'5S(&$@;6%R
M9VEN(&]F(#`N-S4E('1O(#$N,C4E+"!O<B`H:6DI)B-X03`[=&AE#0H@175R
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M;W=I;F=S(&%T(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(')A;F=E9"!F<F]M
M#0H@,BXQ,C4E('1O(#0N,C4E+B!);B!A9&1I=&EO;BP@=&AE($-O;7!A;GD@
M<&%Y<R!A(&-O;6UI=&UE;G0@9F5E(&]F#0H@,"XS-S4E(&]N('1H92!U;G5S
M960@<&]R=&EO;B!O9B!T:&4@4F5V;VQV:6YG($-R961I="!&86-I;&ET>2X\
M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU43U`Z(#$R<'0G/@T*($%T(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T+"!B
M;W)R;W=I;F=S(&]U='-T86YD:6YG('5N9&5R('1H90T*(%)E=F]L=FEN9R!#
M<F5D:70@1F%C:6QI='D@=V5R92`D,3$S+C$@;6EL;&EO;B!A;F0@;W!E;B!L
M971T97)S(&]F#0H@8W)E9&ET('=E<F4@)#0N,2!M:6QL:6]N+B!!="!397!T
M96UB97(@,S`L(#(P,30L(&%V86EL86)I;&ET>2!U;F1E<@T*('1H92!2979O
M;'9I;F<@0W)E9&ET($9A8VEL:71Y('=A<R!A<'!R;WAI;6%T96QY("0U-RXW
M(&UI;&QI;VXN(%1H90T*(&)O<G)O=VEN9R!C87!A8VET>2!U;F1E<B!T:&4@
M4F5V;VQV:6YG($-R961I="!&86-I;&ET>2!D97!E;F1S+"!I;@T*('!A<G0L
M(&]N(&5L:6=I8FQE(&QE=F5L<R!O9B!A8V-O=6YT<R!R96-E:79A8FQE(&%N
M9"!I;G9E;G1O<GD@=&AA=`T*(&9L=6-T=6%T92!R96=U;&%R;'D@86YD(&-E
M<G1A:6X@=')A9&5M87)K('9A;'5E<R!B87-E9"!U<&]N#0H@<&5R:6]D:6,@
M87!P<F%I<V%L<RX@0V]N<V5Q=65N=&QY+"!T:&4@)#$W-2XP(&UI;&QI;VX@
M8V]M;6ET;65N=`T*(&UA>2!N;W0@<F5P<F5S96YT(&%C='5A;"!B;W)R;W=I
M;F<@8V%P86-I='DN/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P>#L@1D].5"U325I%.B`Q<'@[($U!4D=)3BU43U`Z(#$R<'@G/@T*("8C
M>$$P.SPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/
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M>6UE;G1S(&%N9`T*(&)O<G)O=VEN9W,@=6YD97(@=&AE(&9A8VEL:71Y(&-A
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M+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%2
M1TE.+51/4#H@,3)P="<^#0H@04)2(%1E<FT@3&]A;G,@;W(@175R;V-U<G)E
M;F-Y(%1E<FT@3&]A;G,L('!R;W9I9&5D(&9O<B!U;F1E<B!T:&4-"B!396-O
M;F0@06UE;F1E9"!A;F0@4F5S=&%T960@0W)E9&ET($%G<F5E;65N="P@8F5A
M<B!I;G1E<F5S="!B87-E9`T*(&]N('1H92!A<'!L:6-A8FQE(%-E;FEO<B!,
M979E<F%G92!2871I;RX@5&AE($%"4B!3<')E860@9F]R(%1E<FT-"B!,;V%N
M<R!I<R`S+C`E('1O(#,N-24@86YD('1H92!%=7)O8W5R<F5N8WD@4W!R96%D
M(&9O<B!497)M($QO86YS(&ES#0H@-"XP)2!T;R`T+C4E+B!!<R!O9B!397!T
M96UB97(F(WA!,#LS,"P@,C`Q-"P@)#0W+C4@;6EL;&EO;B!W87,-"B!O=71S
M=&%N9&EN9R!U;F1E<B!T:&4@5&5R;2!,;V%N+CPO<#X-"B`\<"!S='EL93TS
M1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3)P="<^#0H@
M5&AE($-O;7!A;GDF(W@R,#$Y.W,@<&%Y;65N="!O8FQI9V%T:6]N<R!U;F1E
M<B!T:&4@4F5V;VQV:6YG($-R961I=`T*($9A8VEL:71Y(&%R92!U;F-O;F1I
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M9"!S=&]C:R`H8G5T(&EN('1H92!C87-E(&]F#0H@9F]R96EG;B!S=6)S:61I
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M(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!4:&4@4V5C;VYD($%M96YD
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M:6YG<RX@1G5R=&AE<BP@=&AE(%-E8V]N9`T*($%M96YD960@86YD(%)E<W1A
M=&5D($-R961I="!!9W)E96UE;G0@<')O=FED97,@=&AA="!A="!A;GD@=&EM
M92!A;GD-"B!497)M($QO86X@:7,@;W5T<W1A;F1I;F<@;W(@870@86YY('1I
M;64@;F\@5&5R;2!,;V%N(&ES(&]U='-T86YD:6YG#0H@86YD(&%V86EL86)I
M;&ET>2!U;F1E<B!T:&4@4F5V;VQV:6YG($-R961I="!&86-I;&ET>2!I<R!L
M97-S('1H86X-"B`D,3<N-2!M:6QL:6]N(&%N9"!C;VYT:6YU:6YG('5N=&EL
M(&%V86EL86)I;&ET>2!O9B!A="!L96%S="`D,C`N,`T*(&UI;&QI;VX@:7,@
M;6%I;G1A:6YE9"!F;W(@=&AR964@8V]N<V5C=71I=F4@;6]N=&AS+"!T:&4@
M0V]M<&%N>2!I<PT*(')E<75I<F5D('1O(&UA:6YT86EN(&$@;6EN:6UU;2!F
M:7AE9"!C:&%R9V4@8V]V97)A9V4@<F%T:6\@;V8@,2XQ,`T*('1O(#$N,#`@
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M(&1E9FEN960@<&%R86UE=&5R<R!N;W0@=&\-"B!E>&-E960@-"XP,"!T;R`Q
M+C`P(&%T('1H92!F:7-C86P@<75A<G1E<B!E;F1I;F<@4V5P=&5M8F5R)B-X
M03`[,S`L#0H@,C`Q-#L@-"XR-2!T;R`Q+C`P(&%T('1H92!F:7-C86P@<75A
M<G1E<B!E;F1I;F<@1&5C96UB97(F(WA!,#LS,2P-"B`R,#$T.R`S+C4P('1O
M(#$N,#`@870@96%C:"!F:7-C86P@<75A<G1E<B!E;F0@:6X@,C`Q-3L@86YD
M(#(N-3`@=&\-"B`Q+C`P(&%T(&5A8V@@9FES8V%L('%U87)T97(@96YD('1H
M97)E869T97([('!R;W9I9&5D('1H870@9F]R(&%N>0T*(&9I<V-A;"!Q=6%R
M=&5R(&5N9&EN9R!O;B!397!T96UB97(F(WA!,#LS,"!O9B!A;GD@>65A<BP@
M=&AE(&UA>&EM=6T-"B!396YI;W(@3&5V97)A9V4@4F%T:6\@<W!E8VEF:65D
M(&%B;W9E('-H86QL(&)E(&EN8W)E87-E9"!B>2!A;@T*(&%D9&ET:6]N86P@
M,"XR-3HQ+C`P+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P
M<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;CL@34%21TE.+51/4#H@,3)P="<^#0H@5&AE($-O;7!A;GD@=V%S(&EN
M(&-O;7!L:6%N8V4@=VET:"!T:&4@9FEN86YC:6%L(&-O=F5N86YT<R!O9B!T
M:&4-"B!396-O;F0@06UE;F1E9"!A;F0@4F5S=&%T960@0W)E9&ET($%G<F5E
M;65N="!A="!397!T96UB97(F(WA!,#LS,"P-"B`R,#$T+CPO<#X-"B`\<"!S
M='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3)P
M="<^#0H@26X@2F%N=6%R>2`R,#$T+"!T:&4@0V]M<&%N>2!R97!A:60@=&AE
M('!R979I;W5S;'D@;W5T<W1A;F1I;F<-"B!396YI;W(@4V5C=7)E9"!497)M
M($QO86X@:6X@8V]N;F5C=&EO;B!W:71H('1H92!E>&5C=71I;VX@86YD#0H@
M9&5L:79E<GD@;V8@=&AE(%-E8V]N9"!!;65N9&5D(&%N9"!297-T871E9"!#
M<F5D:70@06=R965M96YT+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3AP="<^#0H@/&D^3W1H97(@0W)E
M9&ET($%G<F5E;65N=',\+VD^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`V<'0G/@T*($$@<W5B<VED:6%R
M>2!O9B!T:&4@0V]M<&%N>2!H87,@82!C<F5D:70@9F%C:6QI='D@*"8C>#(P
M,4,[2%-"0PT*($9A8VEL:71Y)B-X,C`Q1#L@;W(@)B-X,C`Q0SM3:&]R="!T
M97)M(&QO86XF(W@R,#%$.RD@=VET:"!(4T)#($)A;FL-"B`H0VAI;F$I($-O
M;7!A;GD@3&EM:71E9"P@4VAA;F=H86D@0G)A;F-H("@F(W@R,#%#.TA30D,F
M(W@R,#%$.RD@9F]R#0H@=7`@=&\@4DU"(#$X+C`F(WA!,#MM:6QL:6]N("@D
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M(&]F($A30D,N($%T(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T+"!234(-"B`U
M+CDF(WA!,#MM:6QL:6]N("@D.34Q+#`P,"D@=V%S(&]U='-T86YD:6YG(&%N
M9"!T:&4@:6YT97)E<W0@<F%T90T*('=A<R`V+C0T)2!U;F1E<B!T:&4@2%-"
M0R!&86-I;&ET>2X\+W`^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-
M"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R
M,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A
M8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS:&5E=',O
M4VAE970Q,BYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T
M960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E
M=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H
M='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL
M.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I
M<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N
M="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L
M87-S/3-$<F5P;W)T(&ED/3-$240P14%$/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R
M;VYG/E-43T-+($-/35!%3E-!5$E/3CQB<CX\+W-T<F]N9SX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E
M9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y35$]#2R!#3TU014Y3051)3TX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!
M4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`P<'0G/@T*(#QB/DY/
M5$4@1B`F(W@R,#$T.R!35$]#2R!#3TU014Y3051)3TX\+V(^/"]P/@T*(#QP
M('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`V
M<'0G/@T*($$@<W5M;6%R>2!O9B!T:&4@0V]M<&%N>28C>#(P,3D[<R!S=&]C
M:R!O<'1I;VX@86-T:79I='D@86YD(')E;&%T960-"B!I;F9O<FUA=&EO;B!F
M;W(@=&AE(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P+"`R
M,#$T(&ES(&%S#0H@9F]L;&]W<SH\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$R<'0[($U!4D=)3BU43U`Z(#!P
M="<^#0H@)B-X03`[/"]P/@T*(#QT86)L92!S='EL93TS1"=&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($)/4D1%4BU#
M3TQ,05!313H@8V]L;&%P<V4G(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN
M9STS1#`@=VED=&@],T0Y,B4@86QI9VX],T1C96YT97(@8F]R9&5R/3-$,#X-
M"B`\='(^#0H@/'1D('=I9'1H/3-$-C(E/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!W:61T:#TS1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO
M=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS
M1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#0E/CPO=&0^#0H@/'1D
M/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!W:61T:#TS1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO
M=&0^#0H@/'1D/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%
M4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@
M8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^3W!T:6]N<SPO8CX\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%
M4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@
M8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^5V5I9VAT960M/&)R("\^
M#0H@879E<F%G93QB<B`O/@T*(&5X97)C:7-E/&)R("\^#0H@<')I8V4\+V(^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL
M93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N
M/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/E=E:6=H
M=&5D+3QB<B`O/@T*(&%V97)A9V4\8G(@+SX-"B!R96UA:6YI;F<\8G(@+SX-
M"B!C;VYT<F%C='5A;#QB<B`O/@T*(&QI9F4@*'EE87)S*3PO8CX\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/
M4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T
M;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^06=G<F5G871E/&)R
M("\^#0H@:6YT<FEN<VEC/&)R("\^#0H@=F%L=64\+V(^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P
M/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%
M3E0Z("TQ96TG/@T*(#QB/D]P=&EO;G,@;W5T<W1A;F1I;F<L($IA;G5A<GDF
M(WA!,#LQ+"`R,#$T/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C(L,S<Q+#8U,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3(N-S4\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,V5M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@1W)A;G1S/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,SDT+#0P,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ."XX,SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A
M;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`S96T[
M(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!%>&5R8VES97,\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XH,S,Y+#,S,3PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^."XT-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG
M;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`S96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!#86YC96QL871I;VYS/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#,R+#(P,#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^,3(N,C,\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C
M0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-
M05)'24XM3$5&5#H@,V5M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@17AP:7)A
M=&EO;G,\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,3<L,#`P
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XR,2XV-SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494
M.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B`\8CY/<'1I;VYS(&]U='-T
M86YD:6YG+"!397!T96UB97(F(WA!,#LS,"P@,C`Q-#PO8CX\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M
M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/C(L,S<W+#4Q.3PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C$T+C,R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^-BXQ.3PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XW+#8X,2PW,S,\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G
M/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@
M/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C
M;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL
M93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@
M4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-
M"B`\8CY/<'1I;VYS(&5X97)C:7-A8FQE+"!397!T96UB97(F(WA!,#LS,"P@
M,C`Q-#PO8CX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O
M;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L-3(W+#4Y-#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/C$S+C@W/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^-"XY-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!
M,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XV+#$T
M."PU,3`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G
M1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C
M,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P
M,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*
M(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/"]T86)L93X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/
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M(&]N(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T+B!4:&4@:6YT<FEN<VEC('9A
M;'5E(&ES(&-A;&-U;&%T960@9F]R#0H@96%C:"!I;BUT:&4M;6]N97D@<W1O
M8VL@;W!T:6]N(&%S('1H92!D:69F97)E;F-E(&)E='=E96X@=&AE#0H@8VQO
M<VEN9R!P<FEC92!O9B!T:&4@0V]M<&%N>28C>#(P,3D[<R!C;VUM;VX@<W1O
M8VL@;VX-"B!397!T96UB97(F(WA!,#LS,"P@,C`Q-"!A;F0@=&AE(&5X97)C
M:7-E('!R:6-E+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P
M<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;CL@34%21TE.+51/4#H@,3)P="<^#0H@5&AE('1O=&%L(&EN=')I;G-I
M8R!V86QU92!O9B!S=&]C:R!O<'1I;VYS(&5X97)C:7-E9"!F;W(@=&AE(&YI
M;F4-"B!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD
M(#(P,3,@=V%S("0S+C`@;6EL;&EO;B!A;F0-"B`D,2XW(&UI;&QI;VXL(')E
M<W!E8W1I=F5L>2X@5&AE(&EN=')I;G-I8R!V86QU92!O9B!A('-T;V-K(&]P
M=&EO;@T*('1H870@:7,@97AE<F-I<V5D(&ES(&-A;&-U;&%T960@870@=&AE
M(&1A=&4@;V8@97AE<F-I<V4N/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!4;W1A;"!U;G)E
M8V]G;FEZ960@<W1O8VL@;W!T:6]N(&-O;7!E;G-A=&EO;B!E>'!E;G-E(&%T
M#0H@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30L(&)E9F]R92!T:&4@969F96-T
M(&]F(&EN8V]M92!T87AE<RP@=V%S#0H@)#4N-B!M:6QL:6]N(&%N9"!I<R!E
M>'!E8W1E9"!T;R!B92!R96-O9VYI>F5D(&]V97(@80T*('=E:6=H=&5D+6%V
M97)A9V4@<&5R:6]D(&]F(#(N-S0@>65A<G,N/"]P/@T*(#QP('-T>6QE/3-$
M)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!$
M=7)I;F<@=&AE(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P
M+"`R,#$T+"!T:&4@0V]M<&%N>0T*(&=R86YT960@86X@86=G<F5G871E(&]F
M(#(Q+#4Q,2!S:&%R97,@;V8@<F5S=')I8W1E9"!S=&]C:R!T;R!I=',-"B!I
M;F1E<&5N9&5N="!D:7)E8W1O<G,@87,@<&%R="!O9B!T:&5I<B!A;FYU86P@
M<F5T86EN97(@=&AA="!V97-T#0H@,3`P)2!O;F4@>65A<B!F<F]M('1H92!D
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M;G-A=&EO;B!E>'!E;G-E(&%T#0H@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@
M=V%S("0R-#<L,#`P(&%N9"!I<R!E>'!E8W1E9"!T;R!B90T*(')E8V]G;FEZ
M960@;W9E<B!A('=E:6=H=&5D+6%V97)A9V4@<&5R:6]D(&]F(#`N-R!Y96%R
M<RX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU43U`Z(#$R<'0G/@T*(%1H92!#;VUP86YY(')E8V]G;FEZ960@<W1O
M8VL@8V]M<&5N<V%T:6]N(&5X<&5N<V4@;V8@)#8X,"PP,#`@86YD#0H@)#<T
M,"PP,#`@9F]R('1H92!T:')E92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X
M03`[,S`L(#(P,30@86YD#0H@,C`Q,RP@<F5S<&5C=&EV96QY+"!A;F0@)#(L
M,3,S+#`P,"!A;F0@)#(L,3,Q+#`P,"!F;W(@=&AE(&YI;F4-"B!M;VYT:',@
M96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD(#(P,3,L(')E<W!E
M8W1I=F5L>2X\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86X[($U!4D=)3BU43U`Z(#$R<'0G/@T*($%T(%-E<'1E;6)E<B8C>$$P.S,P
M+"`R,#$T+"!T:&5R92!W97)E(#(W-BPS-C(@<VAA<F5S(&%V86EL86)L92!F
M;W(-"B!A=V%R9',@=&AA="!C;W5L9"!B92!G<F%N=&5D('5N9&5R('1H92!#
M;VUP86YY)B-X,C`Q.3MS(#(P,#`-"B!,;VYG+51E<FT@26YC96YT:79E(%!L
M86XN/"]P/@T*(#PO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM
M+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S
M,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C
M.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S+U-H965T,3,N
M:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT
M86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S
M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I
M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E
M=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS
M1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C
M<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E
M<&]R="!I9#TS1$E$,$5!1#X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY)3D-/
M344@*$Q/4U,I(%!%4B!#3TU-3TX@4TA!4D4\8G(^/"]S=')O;F<^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT:',@
M16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^24Y#3TU%("A,3U-3*2!015(@0T]-34].
M(%-(05)%/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/&1I=CX-
M"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/
M4#H@,3AP="<^#0H@/&(^3D]412!'("8C>#(P,30[($E.0T]-12`H3$]34RD@
M4$52($-/34U/3B!32$%213PO8CX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#9P="<^#0H@0F%S:6,@:6YC
M;VUE("AL;W-S*2!P97(@8V]M;6]N('-H87)E(&AA<R!B965N(&-O;7!U=&5D
M(&)Y(&1I=FED:6YG#0H@;F5T(&EN8V]M92`H;&]S<RD@8GD@=&AE('=E:6=H
M=&5D+6%V97)A9V4@;G5M8F5R(&]F('-H87)E<R!O9B!T:&4-"B!#;VUP86YY
M)B-X,C`Q.3MS(&-O;6UO;B!S=&]C:R!O=71S=&%N9&EN9RX@1&EL=71E9"!I
M;F-O;64@*&QO<W,I('!E<@T*(&-O;6UO;B!S:&%R92!A9&IU<W1S(&YE="!I
M;F-O;64@*&QO<W,I(&%N9"!B87-I8R!I;F-O;64@*&QO<W,I('!E<@T*(&-O
M;6UO;B!S:&%R92!F;W(@=&AE(&5F9F5C="!O9B!A;&P@<&]T96YT:6%L;'D@
M9&EL=71I=F4@<VAA<F5S(&]F#0H@=&AE($-O;7!A;GDF(W@R,#$Y.W,@8V]M
M;6]N('-T;V-K+B!4:&4@8V%L8W5L871I;VYS(&]F(&)A<VEC(&%N9`T*(&1I
M;'5T960@:6YC;VUE("AL;W-S*2!P97(@8V]M;6]N('-H87)E(&9O<B!T:&4@
M=&AR964@86YD(&YI;F4@;6]N=&@-"B!P97)I;V1S(&5N9&5D(%-E<'1E;6)E
M<B8C>$$P.S,P+"`R,#$T(&%N9"`R,#$S(&%R92!A<R!F;VQL;W=S.CPO<#X-
M"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'@[($9/3E0M4TE:13H@
M,7!X.R!-05)'24XM5$]0.B`Q,G!X)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE
M('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P
M86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#DR)2!A;&EG;CTS
M1&-E;G1E<B!B;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=VED=&@],T0V-R4^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-"4^/"]T9#X-
M"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M('=I9'1H/3-$-"4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\
M=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I
M9'1H/3-$-"4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-"4^/"]T9#X-
M"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\+W1R/@T*
M(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L
M:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG;CTS1&-E;G1E
M<CX\8CY4:')E92!-;VYT:',@16YD960\8G(@+SX-"B!397!T96UB97(F(WA!
M,#LS,"P\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI
M9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0V(&%L:6=N/3-$8V5N=&5R
M/CQB/DYI;F4@36]N=&AS($5N9&5D/&)R("\^#0H@4V5P=&5M8F5R)B-X03`[
M,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P
M,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L
M:6=N/3-$8V5N=&5R/CQB/C(P,30\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P
M(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N
M/3-$8V5N=&5R/CQB/C(P,3,\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P
M,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L
M:6=N/3-$8V5N=&5R/CQB/C(P,30\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P
M(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N
M/3-$8V5N=&5R/CQB/C(P,3,\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!C;VQS<&%N/3-$,30@86QI9VX],T1C96YT97(^*&EN('1H;W5S86YD<RP-
M"B!E>&-E<'0@<&5R('-H87)E(&%M;W5N=',I/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP
M('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ
M96TG/@T*(#QB/DYE="!I;F-O;64@*&QO<W,I("8C>#(P,3,[(&)A<VEC(&%N
M9"!D:6QU=&5D/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PU
M.#8\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ+#`Y,SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XH-RPW,3<\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XH,3`W/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*
M(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&
M5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@/&(^5V5I9VAT960M879E
M<F%G92!S:&%R97,@;W5T<W1A;F1I;F<@)B-X,C`Q,SL@8F%S:6,\+V(^/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3,L-C$Y/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/C$R+#<P-SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XQ,RPT-C`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^,3(L-S4X/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG
M;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`S96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!%9F9E8W0@;V8@9&EL=71I=F4@<V5C=7)I
M=&EE<SH\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N
M/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#5E;3L@5$58
M5"U)3D1%3E0Z("TQ96TG/@T*(%-T;V-K(&]P=&EO;G,\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<"!A;&EG;CTS
M1')I9VAT/@T*("8C>#(P,30[)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/C,S.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<"!A;&EG;CTS1')I9VAT/@T*
M("8C>#(P,30[)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P(&%L:6=N/3-$<FEG:'0^#0H@)B-X
M,C`Q-#LF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P
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M="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XQ,RPV,3D\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[
M/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,RPP-#8\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S
M='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,RPT-C`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XQ,BPW-3@\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-
M"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO
M<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G
M/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@
M/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B
M;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@/&(^0F%S:6,@:6YC;VUE("AL;W-S*2!P97(@8V]M;6]N('-H87)E
M/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@
M<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@P+C$R/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XP
M+C`Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O
M;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N
M=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@P+C4W/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XH,"XP,3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P
M,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C
M,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P
M,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG
M(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@/&(^1&EL=71E9"!I;F-O;64@*&QO<W,I('!E<B!C;VUM;VX@<VAA
M<F4\+V(^/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N
M="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#`N,3(\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/C`N,#@\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#`N-3<\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/B@P+C`Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&
M3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P
M,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P
M,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z
M(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C
M,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/"]T86)L93X-"B`\
M<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@
M,3)P="<^#0H@5&AE(&-O;7!U=&%T:6]N(&]F(&1I;'5T960@:6YC;VUE("AL
M;W-S*2!P97(@8V]M;6]N('-H87)E(&9O<B!T:&4-"B!T:')E92!M;VYT:',@
M96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD(#(P,3,@97AC;'5D
M97,-"B!O<'1I;VYS('1O('!U<F-H87-E(#(L,S<W+#4Q.2!S:&%R97,@86YD
M(&]P=&EO;G,@=&\@<'5R8VAA<V4-"B`S,S8L-3`P('-H87)E<RP@<F5S<&5C
M=&EV96QY+B!4:&4@8V]M<'5T871I;VX@;V8@9&EL=71E9"!L;W-S('!E<@T*
M(&-O;6UO;B!S:&%R92!F;W(@=&AE(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E
M;6)E<B8C>$$P.S,P+"`R,#$T(&%N9`T*(#(P,3,@97AC;'5D97,@;W!T:6]N
M<R!T;R!P=7)C:&%S92`R+#0T,RPT.#$@<VAA<F5S(&%N9"!O<'1I;VYS('1O
M#0H@<'5R8VAA<V4@,BPT-S8L-3`P('-H87)E<RP@<F5S<&5C=&EV96QY+B!4
M:&5S92!S:&%R97,@=V5R92!E>&-L=61E9`T*(&1U92!T;R!T:&5I<B!A;G1I
M9&EL=71I=F4@969F96-T<RX\+W`^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO
M:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?
M.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O
M0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS
M:&5E=',O4VAE970Q-"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG
M.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@
M8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\
M345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X
M="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA
M=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@
M0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A
M8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14%$/@T*("`@("`@/'1R/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$
M,CX\<W1R;VYG/DE.0T]-12!405A%4SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E
M9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y)3D-/344@5$%815,\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q.'!T)SX-"B`\8CY.3U1%($@@
M)B-X,C`Q-#L@24Y#3TU%(%1!6$53/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-
M05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@-G!T)SX-"B!/;B!A
M('%U87)T97)L>2!B87-I<RP@=&AE($-O;7!A;GD@979A;'5A=&5S(&ET<R!T
M87@@<&]S:71I;VYS(&%N9`T*(')E=FES97,@:71S(&5S=&EM871E<R!A8V-O
M<F1I;F=L>2X@5&AE(&5S=&EM871E9"!V86QU92!O9B!T:&4-"B!#;VUP86YY
M)B-X,C`Q.3MS('5N8V5R=&%I;B!T87@@<&]S:71I;VYS(&%T(%-E<'1E;6)E
M<B8C>$$P.S,P+"`R,#$T#0H@:7,@82!G<F]S<R!L:6%B:6QI='D@;V8@)#(T
M-2PP,#`N($EF('1H92!#;VUP86YY)B-X,C`Q.3MS('1A>`T*('!O<VET:6]N
M<R!A<F4@<W5S=&%I;F5D(&)Y('1H92!T87AI;F<@875T:&]R:71I97,@:6X@
M9F%V;W(@;V8@=&AE#0H@0V]M<&%N>2P@=&AE($-O;7!A;GDF(W@R,#$Y.W,@
M;F5T(&QI86)I;&ET>2!W;W5L9"!B92!R961U8V5D(&)Y#0H@)#(T-2PP,#`L
M(&%L;"!O9B!W:&EC:"!W;W5L9"!B96YE9FET('1H92!#;VUP86YY)B-X,C`Q
M.3MS('1A>`T*('!R;W9I<VEO;BX@5&AE($-O;7!A;GD@8F5L:65V97,@=&AA
M="`D,C0U+#`P,"!O9B!I=',@=&%X('!O<VET:6]N<PT*('=I;&P@8F4@<F5S
M;VQV960@=VET:&EN('1H92!N97AT('1W96QV92!M;VYT:',N/"]P/@T*(#QP
M('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q
M,G!T)SX-"B!4:&4@0V]M<&%N>2!H87,@:61E;G1I9FEE9"!T:&4@9F]L;&]W
M:6YG(&IU<FES9&EC=&EO;G,@87,-"B`F(W@R,#%#.VUA:F]R)B-X,C`Q1#L@
M=&%X(&IU<FES9&EC=&EO;G,Z(%4N4RX@1F5D97)A;"P@0V%L:69O<FYI82P-
M"B!-87-S86-H=7-E='1S+"!.97<@66]R:RP@3F5W($IE<G-E>2!A;F0@=&AE
M(%5N:71E9"!+:6YG9&]M+B!4:&4-"B!#;VUP86YY(&ES(&YO(&QO;F=E<B!S
M=6)J96-T('1O(%4N4RX@1F5D97)A;"!I;F-O;64@=&%X#0H@97AA;6EN871I
M;VYS(&9O<B!T:&4@>65A<G,@<')I;W(@=&\@,C`Q,"X@070@4V5P=&5M8F5R
M)B-X03`[,S`L#0H@,C`Q-"P@=&AE('!E<FEO9',@<W5B:F5C="!T;R!E>&%M
M:6YA=&EO;B!F;W(@=&AE($-O;7!A;GDF(W@R,#$Y.W,-"B!M86IO<B!S=&%T
M92!J=7)I<V1I8W1I;VYS(&%R92!T:&4@>65A<G,@96YD960@,C`P.2!T:')O
M=6=H#0H@,C`Q,RX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@
M,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@
M4F]M86X[($U!4D=)3BU43U`Z(#$R<'0G/@T*(%1H92!#;VUP86YY)B-X,C`Q
M.3MS('!O;&EC>2!F;W(@<F5C;W)D:6YG(&EN=&5R97-T(&%N9"!P96YA;'1I
M97,@:7,-"B!T;R!R96-O<F0@<W5C:"!I=&5M<R!A<R!A(&-O;7!O;F5N="!O
M9B!I;F-O;64@=&%X97,N($EN=&5R97-T(&%N9`T*('!E;F%L=&EE<R!W97)E
M(&YO="!M871E<FEA;"!T;R!T:&4@0V]M<&%N>28C>#(P,3D[<R!F:6YA;F-I
M86P-"B!P;W-I=&EO;BP@<F5S=6QT<R!O9B!O<&5R871I;VYS(&]R(&-A<V@@
M9FQO=W,@87,@;V8@86YD(&9O<B!T:&4-"B!T:')E92!A;F0@;FEN92!M;VYT
M:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD(#(P,3,N/"]P
M/@T*(#PO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X
M=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#
M;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T
M,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S+U-H965T,34N:'1M;`T*
M0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*
M0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*
M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O
M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M
M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N
M:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\
M+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I
M9#TS1$E$,$5!1#X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY"55-)3D534R!3
M14=-14Y44SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N
M(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y"55-)3D534R!314=-14Y44SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86X[($U!4D=)3BU43U`Z(#$X<'0G/@T*(#QB/DY/5$4@22`F(W@R,#$T.R!"
M55-)3D534R!314=-14Y44SPO8CX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#9P="<^#0H@5&AE($-O;7!A
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M<')O9'5C=',@=&\@<F5T86EL97)S(&%N9`T*(&1I<W1R:6)U=&]R<RX@5&AE
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M(#@U)3L@5D525$E#04PM04Q)1TXZ('1O<"<^)B-X044[/"]S=7`^+`T*($UI
M:V%S83QS=7`@<W1Y;&4],T0G1D].5"U325I%.B`X-24[(%9%4E1)0T%,+4%,
M24=..B!T;W`G/B8C>$%%.SPO<W5P/@T*(&%N9"!,:69E=&EM92!3=&5R;&EN
M9SQS=7`@<W1Y;&4],T0G1D].5"U325I%.B`X-24[(%9%4E1)0T%,+4%,24=.
M.B!T;W`G/B8C>$%%.SPO<W5P/B!W96)S:71E<RX\+W`^#0H@/'`@<W1Y;&4]
M,T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$R<'0G/@T*
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M86)L92!O<&5R871I;F<@8V]S=',@<W5C:"!A<R!C;W-T(&]F('-A;&5S+`T*
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M86P@86YD(&-O;G-U;'1I;F<@9F5E<RP@87)E(&YO=`T*(&%L;&]C871E9"!T
M;R!T:&4@<W!E8VEF:6,@<V5G;65N=',@86YD(&%R92!R969L96-T960@87,@
M=6YA;&QO8V%T960-"B!C;W)P;W)A=&4@97AP96YS97,N/"]P/@T*(#QP('-T
M>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P>#L@1D].5"U325I%.B`Q<'@[($U!
M4D=)3BU43U`Z(#$R<'@G/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N.R!"3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A8VEN9STS
M1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H/3-$.3(E(&%L:6=N/3-$8V5N=&5R
M(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!W:61T:#TS1#8T)3X\+W1D/@T*
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M(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S
M='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L
M:6=N/3-$8F]T=&]M(&-O;'-P86X],T0V(&%L:6=N/3-$8V5N=&5R/CQB/E1H
M<F5E($UO;G1H<R!%;F1E9#QB<B`O/@T*(%-E<'1E;6)E<B8C>$$P.S,P+#PO
M8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$
M)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B
M;W1T;VT@8V]L<W!A;CTS1#8@86QI9VX],T1C96YT97(^/&(^3FEN92!-;VYT
M:',@16YD960\8G(@+SX-"B!397!T96UB97(F(WA!,#LS,"P\+V(^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED
M)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^
M/&(^,C`Q-#PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V
M86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^
M,C`Q,SPO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T
M>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI
M9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^,C`Q
M-#PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE
M/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX]
M,T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^,C`Q,SPO
M8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0Q-"!A;&EG
M;CTS1&-E;G1E<CXH:6X@=&AO=7-A;F1S*3PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@
M8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M
M)SX-"B`\8CY.970@<V%L97,\+V(^/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494
M.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!5+E,N(%=H;VQE<V%L93PO
M<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,C4L,S0Q/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XQ,C@L,30S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XR.38L,34U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XR.3DL-#4W/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO
M<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!)
M;G1E<FYA=&EO;F%L/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,S,L,C0W/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$P+#,V,#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XX-RPY-CD\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^,C4L-#,S/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-
M"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4
M.B`M,65M)SX-"B!2971A:6P@1&ER96-T/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^,RPV-38\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^,RPW,C8\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3$L.#4R
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$R+#DW,CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P
M>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S
M;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI
M9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@
M<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L
M:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X
M('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT
M9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@
M,V5M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@5&]T86P@;F5T('-A;&5S/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^,38R+#(T-#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ
M-#(L,C(Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C,Y-2PY-S8\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^,S,W+#@V,CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B`\8CY);F-O
M;64@*&QO<W,I(&9R;VT@;W!E<F%T:6]N<SPO8CX\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT
M9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@
M,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@52Y3+B!7:&]L97-A;&4\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$
M)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XY+#DQ.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-2PR
M.30\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N
M="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3,L,#DV/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/C(S+#8W,3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'
M24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@26YT97)N871I
M;VYA;#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@
M<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,BPQ-#$\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XR,3,\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ+#(R
M-CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT
M('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@R+#$X-3PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@
M/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\
M=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z
M(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%)E=&%I;"!$:7)E8W0\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$
M)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/B@S-S(\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G
M/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M*#(V-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S
M='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PP.#@\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^*#4S,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-
M"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%
M1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%5N86QL;V-A=&5D(&-O
M<G!O<F%T92!E>'!E;G-E<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C
M>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#,L
M,C8P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/B@S+#4T-SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP
M="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XH,3`L,38P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@Y+#,V,SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^
M#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X
M03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@
M/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*
M(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP
M('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X
M03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N
M/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#-E;3L@5$58
M5"U)3D1%3E0Z("TQ96TG/@T*(%1O=&%L(&EN8V]M92!F<F]M(&]P97)A=&EO
M;G,\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XX+#0R.#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XQ,2PV.3,\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,RPP-S0\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^,3$L-3DP/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%2
M1TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(#QB/D1E<')E
M8VEA=&EO;B!A;F0@86UO<G1I>F%T:6]N/"]B/CPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O
M;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#PO
M='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D
M('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q
M96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!5+E,N(%=H;VQE<V%L93PO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G
M1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/B@Q+#@X.#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#(L,38Q/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$
M)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XH-BPT,#D\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO
M9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@V+#,T,#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*($EN=&5R;F%T:6]N86P\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/B@Q+#,W,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,CDP/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/
M3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A
M;&EG;CTS1')I9VAT/B@T+#`U-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[
M/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PQ-S`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF
M(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS
M1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!2971A
M:6P@1&ER96-T/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,S@\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^*#8V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O
M;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@Q-C4\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^*#$Y-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0
M.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\
M=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z
M(#-E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%1O=&%L(&1E<')E8VEA=&EO
M;B!A;F0@86UO<G1I>F%T:6]N/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[
M)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#,L,CDY
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE
M/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XH,BPU,3<\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@Q,"PV,C@\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G
M1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/B@W+#<P-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@
M/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$R
M<'0[($U!4D=)3BU43U`Z(#!P="<^#0H@)B-X03`[/"]P/@T*(#QT86)L92!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4G(&-E;&QS<&%C
M:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0W-B4@86QI9VX],T1C
M96YT97(@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D('=I9'1H/3-$-S(E/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#<E/CPO=&0^#0H@
M/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!W:61T:#TS1#<E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D
M/CPO=&0^#0H@/'1D/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/
M4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T
M;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^4V5P=&5M8F5R)B-X
M03`[,S`L/&)R("\^#0H@,C`Q-#PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P
M,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@
M86QI9VX],T1C96YT97(^/&(^1&5C96UB97(F(WA!,#LS,2P\8G(@+SX-"B`R
M,#$S/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#8@
M86QI9VX],T1C96YT97(^*&EN('1H;W5S86YD<RD\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@
M/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@
M+3%E;2<^#0H@/&(^07-S971S/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%
M.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@
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M<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@
M=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E
M;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($EN=&5R;F%T:6]N86P\+W`^#0H@
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,S`L.#<S/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C,U+#,V-3PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T
M;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.
M1$5.5#H@+3%E;2<^#0H@4F5T86EL($1I<F5C=#PO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/C4P-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XW,S`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*(%5N86QL;V-A=&5D+R!#;W)P;W)A=&4O($]T:&5R
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^."PY,34\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^."PX.#<\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI
M9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q
M<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@
M<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-
M"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`S96T[(%1%6%0M24Y$14Y4
M.B`M,65M)SX-"B!4;W1A;"!A<W-E=',\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XT
M-38L-C8T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO
M9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C,S-BPW,SD\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q
M<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D
M;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U
M8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P
M,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[
M/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/"]D:78^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-
M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W
M-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z
M+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O
M<FMS:&5E=',O4VAE970Q-BYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D
M:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M
M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@
M("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G
M=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT
M+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H
M:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@
M/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14%$/@T*("`@("`@/'1R
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N
M/3-$,CX\<W1R;VYG/D-/3E1)3D=%3D-)15,\8G(^/"]S=')O;F<^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT:',@
M16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^0T].5$E.1T5.0TE%4SPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%2
M1TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$X<'0G/@T*(#QB/DY/
M5$4@2B`F(W@R,#$T.R!#3TY424Y'14Y#2453/"]B/CPO<#X-"B`\<"!S='EL
M93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@-G!T)SX-
M"B!786QL86-E(%-I;'9E<G-M:71H<R!D92!0=65R=&\@4FEC;RP@3'1D+B`H
M)B-X,C`Q0SM786QL86-E(&1E(%!U97)T;PT*(%)I8V\F(W@R,#%$.RDL(&$@
M=VAO;&QY+6]W;F5D('-U8G-I9&EA<GD@;V8@=&AE($-O;7!A;GDL(&]P97)A
M=&5S(&$-"B!M86YU9F%C='5R:6YG(&9A8VEL:71Y(&EN(%-A;B!'97)M)B-X
M13$[;BP@4'5E<G1O(%)I8V\@=&AA="!I<PT*(&QE87-E9"!F<F]M('1H92!0
M=65R=&\@4FEC;R!);F1U<W1R:6%L($1E=F5L;W!M96YT($-O;7!A;GD-"B`H
M)B-X,C`Q0SM04DE$0T\F(W@R,#%$.RDN($EN($UA<F-H(#(P,#@L('1H92!5
M;FET960@4W1A=&5S#0H@16YV:7)O;FUE;G1A;"!0<F]T96-T:6]N($%G96YC
M>2`H=&AE("8C>#(P,4,[15!!)B-X,C`Q1#LI(&%N;F]U;F-E9`T*('1H870@
M=&AE(%-A;B!'97)M)B-X13$[;B!'<F]U;F0@5V%T97(@0V]N=&%M:6YA=&EO
M;B!S:71E(&EN(%!U97)T;PT*(%)I8V\@*'1H92`F(W@R,#%#.U-I=&4F(W@R
M,#%$.RD@:&%D(&)E96X@861D960@=&\@=&AE(%-U<&5R9G5N9`T*($YA=&EO
M;F%L(%!R:6]R:71I97,@3&ES="!D=64@=&\@8V]N=&%M:6YA=&EO;B!P<F5S
M96YT(&EN('1H92!L;V-A;`T*(&1R:6YK:6YG('=A=&5R('-U<'!L>2X\+W`^
M#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!X.R!&3TY4+5-)6D4Z
M(#%P>#L@34%21TE.+51/4#H@,3)P>"<^#0H@)B-X03`[/"]P/@T*(#QP('-T
M>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`P<'0G
M/@T*($EN($UA>2`R,#`X+"!786QL86-E(&1E(%!U97)T;R!2:6-O(')E8V5I
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M(')E<W!O;F1E9"!T;R!T:&4@15!!)B-X,C`Q.3MS(%)E<75E<W0@9F]R($EN
M9F]R;6%T:6]N(&]N#0H@8F5H86QF(&]F(%=A;&QA8V4@9&4@4'5E<G1O(%)I
M8V\N)B-X03`[26X@2G5L>2`R,#$Q+"!786QL86-E(&1E#0H@4'5E<G1O(%)I
M8V\@<F5C96EV960@82!L971T97(@9G)O;2!T:&4@15!!(')E<75E<W1I;F<@
M86-C97-S('1O('1H90T*('!R;W!E<G1Y('1H870@:70@;&5A<V5S(&9R;VT@
M4%))1$-/+"!A;F0@=&AE($-O;7!A;GD@9W)A;G1E9"!S=6-H#0H@86-C97-S
M+B8C>$$P.TEN($9E8G)U87)Y+"`R,#$S+"!T:&4@15!!(')E<75E<W1E9"!A
M8V-E<W,@=&\@8V]N9'5C=`T*(&9U<G1H97(@96YV:7)O;FUE;G1A;"!I;G9E
M<W1I9V%T:6]N(&%T('1H92!P<F]P97)T>2X@5&AE($-O;7!A;GD-"B!G<F%N
M=&5D('-U8V@@86-C97-S+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
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M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU43U`Z(#$R<'0G/@T*(%1H92!#;VUP86YY(&ES+"!F<F]M('1I;64@=&\@
M=&EM92P@:6YV;VQV960@:6X@;W1H97(@;&5G86P-"B!P<F]C965D:6YG<RX@
M5&AE($-O;7!A;GD@8F5L:65V97,@=&AA="!O=&AE<B!C=7)R96YT(&QI=&EG
M871I;VX@:7,-"B!R;W5T:6YE(&EN(&YA='5R92!A;F0@:6YC:61E;G1A;"!T
M;R!T:&4@8V]N9'5C="!O9B!T:&4-"B!#;VUP86YY)B-X,C`Q.3MS(&)U<VEN
M97-S(&%N9"!T:&%T(&YO;F4@<W5C:"!L:71I9V%T:6]N+`T*(&EN9&EV:61U
M86QL>2!O<B!C;VQL96-T:79E;'DL('=O=6QD(&AA=F4@82!M871E<FEA;"!A
M9'9E<G-E(&5F9F5C=`T*(&]N('1H92!#;VUP86YY)B-X,C`Q.3MS(&-O;G-O
M;&ED871E9"!F:6YA;F-I86P@<&]S:71I;VXL(')E<W5L=',@;V8-"B!O<&5R
M871I;VYS(&]R(&-A<V@@9FQO=W,N/"]P/@T*(#PO9&EV/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^
M#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T
M-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE
M.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7
M;W)K<VAE971S+U-H965T,3<N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O
M9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT
M;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@
M("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$
M)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X
M="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4
M:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@
M(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5!1#X-"B`@("`@(#QT
M<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A
M;CTS1#(^/'-T<F]N9SY/5$A%4CQB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO
M=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y/5$A%4CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@
M5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q
M,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`Q.'!T.R!,1514
M15(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET
M+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*(#QB/DY/5$4@2R`F(W@R,#$T
M.R!/5$A%4CPO8CX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@
M,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N
M93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4
M.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`V<'0[($Q%
M5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K
M:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@/&(^0V%S:"!D:79I9&5N
M9',\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@
M5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/
M4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P
M="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@-G!T.R!,151415(M
M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E
M>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*($1I=FED96YD<R!D96-L87)E9"!I
M;B!T:&4@;FEN92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P
M,30-"B!A<F4@87,@9F]L;&]W<SH\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y3
M1D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP
M+#`I.R!&3TY4.B`Q,G!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0
M.B`P<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P
M<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@)B-X03`[
M/"]P/@T*(#QT86)L92!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@0D]21$52+4-/3$Q!4%-%.B!C
M;VQL87!S93L@5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@
M,'!X.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X
M.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G(&-E;&QS<&%C:6YG
M/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0X-"4@86QI9VX],T1C96YT
M97(@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@/'1D('=I9'1H/3-$,C<E
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^
M#0H@/'1D('=I9'1H/3-$,C8E/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!W:61T:#TS1#,E/CPO=&0^#0H@/'1D('=I9'1H/3-$,C8E/CPO=&0^#0H@
M/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-
M24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1C96YT97(^#0H@/'`@<W1Y;&4]
M,T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O
M;6%N)SL@0D]21$52+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60[(%=)
M1%1(.B`V-2XS<'0G(&%L:6=N/3-$8V5N=&5R/CQB/D1I=FED96YD)B-X03`[
M<&5R)B-X03`[<VAA<F4\+V(^/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$
M15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$8V5N=&5R/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U14
M3TTZ(#%P=#L@1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@
M3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,'!T)R!A;&EG;CTS1&-E;G1E<CX\
M8CY$871E)B-X03`[9&5C;&%R960\+V(^/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS
M1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L:6=N
M/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R/@T*(#QP('-T>6QE/3-$)TU!4D=)
M3BU"3U143TTZ(#%P=#L@1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G
M5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,'!T)R!A;&EG;CTS1&-E
M;G1E<CX\8CY$871E)B-X03`[;V8F(WA!,#MR96-O<F0\+V(^/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S
M;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R/@T*(#QP('-T
M>6QE/3-$)TU!4D=)3BU"3U143TTZ(#%P=#L@1D].5"U325I%.B`X<'0[($9/
M3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,'!T
M)R!A;&EG;CTS1&-E;G1E<CX\8CY087EM96YT)B-X03`[9&%T93PO8CX\+W`^
M#0H@/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<@8F=C;VQO<CTS
M1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<"!A;&EG;CTS1&-E;G1E<CX-
M"B`D)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[
M)B-X03`[,"XP,S<U,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1C
M96YT97(^36%R8V@@,3$L(#(P,30\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$8V5N=&5R/DUA>2`Q+"`R,#$T/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1&-E;G1E<CY-87D@,34L(#(P,30\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4
M:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$=&]P(&%L:6=N/3-$
M8V5N=&5R/@T*("0F(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LF(WA!
M,#LF(WA!,#LF(WA!,#LP+C`S-S4P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A
M;&EG;CTS1&-E;G1E<CY*=6YE(#$Y+"`R,#$T/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1&-E;G1E<CY!=6=U<W0@,2P@,C`Q-#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1C96YT97(^075G=7-T(#$U+"`R,#$T/"]T
M9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<@8F=C;VQO<CTS1"-#0T5%
M1D8^#0H@/'1D('9A;&EG;CTS1'1O<"!A;&EG;CTS1&-E;G1E<CX-"B`D)B-X
M03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[
M,"XP,S<U,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1C96YT97(^
M2G5L>2`R.2P@,C`Q-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1C
M96YT97(^3V-T;V)E<B`S,2P@,C`Q-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1C96YT97(^3F]V96UB97(@,30L(#(P,30\+W1D/@T*(#PO='(^
M#0H@/"]T86)L93X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[
M(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!7
M3U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$P
M<'0@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#$R<'0[($Q%5%1%
M4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M
M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@3VX@1F5B<G5A<GDF(WA!,#LQ
M-2P@,C`Q-"PF(WA!,#M-87DF(WA!,#LQ-2P@,C`Q-"!A;F0-"B!!=6=U<W0F
M(WA!,#LQ-2P@,C`Q-"!T:&4@0V]M<&%N>2!P86ED(&-A<V@@9&EV:61E;F1S
M(&]F("0U,#$L,#`P+`T*("0U,#8L,#`P(&%N9"`D-3$P+#`P,"P@<F5S<&5C
M=&EV96QY+"!W:&EC:"!R961U8V5D(')E=&%I;F5D#0H@96%R;FEN9W,N($EN
M('1H92!T:')E92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P
M,30L('1H90T*($-O;7!A;GD@<F5D=6-E9"!R971A:6YE9"!E87)N:6YG<R!F
M;W(@=&AE(&%C8W)U86P@;V8@)#4Q,"PP,#`-"B!R96QA=&EN9R!T;R!T:&4@
M9&EV:61E;F0@<&%Y86)L92!O;B!.;W9E;6)E<B8C>$$P.S$T+"`R,#$T+CPO
M<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-0
M04-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)
M3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S
M($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#$R<'0[($Q%5%1%4BU34$%#24Y'
M.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O
M:V4M=VED=&@Z(#!P>"<^#0H@3VX@3F]V96UB97(F(WA!,#LU+"`R,#$T+"!T
M:&4@0F]A<F0@;V8@1&ER96-T;W)S(&1E8VQA<F5D(&$-"B!Q=6%R=&5R;'D@
M9&EV:61E;F0@;V8@)#`N,#,W-2!P97(@<VAA<F4@<&%Y86)L92!O;@T*($9E
M8G)U87)Y)B-X03`[,3,L(#(P,34@=&\@<VAA<F5H;VQD97)S(&]F(')E8V]R
M9"!O;@T*($IA;G5A<GDF(WA!,#LS,"P@,C`Q-2X\+W`^#0H@/'`@<W1Y;&4]
M,T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!4
M15A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2
M.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-
M05)'24XM5$]0.B`Q,G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4
M+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G
M/@T*($1I=FED96YD<R!D96-L87)E9"!I;B!T:&4@;FEN92!M;VYT:',@96YD
M960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,3,-"B!A<F4@87,@9F]L;&]W<SH\
M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U3
M4$%#13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#
M24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,G!T("=4:6UE
M<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`P<'0[($Q%5%1%4BU34$%#24Y'
M.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O
M:V4M=VED=&@Z(#!P>"<^#0H@)B-X03`[/"]P/@T*(#QT86)L92!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O
M;6%N)SL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S93L@5$585"U44D%.4T9/
M4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!,151415(M4U!!0TE.1SH@
M;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME
M+7=I9'1H.B`P<'@G(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@
M=VED=&@],T0X-"4@86QI9VX],T1C96YT97(@8F]R9&5R/3-$,#X-"B`\='(^
M#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#,E
M/CPO=&0^#0H@/'1D('=I9'1H/3-$,C<E/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@/'1D('=I9'1H/3-$,C8E/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@
M/'1D('=I9'1H/3-$,C8E/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G
M1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N
M)R<^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`@86QI
M9VX],T1C96YT97(^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/
M3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@0D]21$52+4)/5%1/33H@
M<F=B*#`L,"PP*2`Q<'0@<V]L:60[(%=)1%1(.B`V-2XS<'0G(&%L:6=N/3-$
M8V5N=&5R/CQB/D1I=FED96YD)B-X03`[<&5R)B-X03`[<VAA<F4\+V(^/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I
M(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R/@T*
M(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#%P=#L@1D].5"U325I%.B`X
M<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/
M4#H@,'!T)R!A;&EG;CTS1&-E;G1E<CX\8CY$871E(&1E8VQA<F5D/"]B/CPO
M<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP
M*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E<CX-
M"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`Q<'0[($9/3E0M4TE:13H@
M.'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU4
M3U`Z(#!P="<@86QI9VX],T1C96YT97(^/&(^1&%T92!O9B!R96-O<F0\+V(^
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP
M+#`I(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R
M/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#%P=#L@1D].5"U325I%
M.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.
M+51/4#H@,'!T)R!A;&EG;CTS1&-E;G1E<CX\8CY087EM96YT(&1A=&4\+V(^
M/"]P/@T*(#PO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%
M.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G(&)G8V]L
M;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`@86QI9VX],T1C96YT
M97(^#0H@)"8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C
M>$$P.R8C>$$P.S`N,#,Q,C4\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$8V5N=&5R/DUA<F-H(#$R+"`R,#$S/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1&-E;G1E<CY-87D@,2P@,C`Q,SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1C96YT97(^36%Y(#$U+"`R,#$S/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1'1O<"!A;&EG
M;CTS1&-E;G1E<CX-"B`D)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[
M)B-X03`[)B-X03`[)B-X03`[,"XP,S$R-3PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1C96YT97(^2G5N92`Q,RP@,C`Q,SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1C96YT97(^075G=7-T(#$L(#(P,3,\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R/D%U9W5S="`Q-2P@,C`Q
M,SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G(&)G8V]L;W(],T0C
M0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`@86QI9VX],T1C96YT97(^#0H@
M)"8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C
M>$$P.S`N,#,Q,C4\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$8V5N
M=&5R/D%U9W5S="`R+"`R,#$S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1&-E;G1E<CY.;W9E;6)E<B`Q+"`R,#$S/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1&-E;G1E<CY.;W9E;6)E<B`Q-2P@,C`Q,SPO=&0^#0H@
M/"]T<CX-"B`\+W1A8FQE/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO
M;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].
M5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3AP=#L@
M3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E
M8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`\8CY3=&]C:R!R97!U
M<F-H87-E('!R;V=R86T\+V(^/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/
M4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP
M*3L@1D].5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@
M-G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X
M.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*($]N($%P<FEL
M)B-X03`[,S`L(#(P,3,L($QI9F5T:6UE)B-X,C`Q.3MS($)O87)D(&]F($1I
M<F5C=&]R<PT*(&%U=&AO<FEZ960@=&AE(')E<'5R8VAA<V4@;V8@=7`@=&\@
M)#$P+C`@;6EL;&EO;B!O9B!T:&4-"B!#;VUP86YY)B-X,C`Q.3MS(&-O;6UO
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M,C`Q,RP@=&AE($-O;7!A;GD-"B!R97!U<F-H87-E9"`R-#4L-3<U('-H87)E
M<R!U;F1E<B!T:&4@07!R:6P@,C`Q,R!A=71H;W)I>F%T:6]N(&%T(&$-"B!T
M;W1A;"!C;W-T(&]F("0S+C(@;6EL;&EO;B!A;F0@=&AE<F5A9G1E<B!R971I
M<F5D('1H92!R97!U<F-H87-E9`T*('-H87)E<RX@3F\@<VAA<F5S('=E<F4@
M<F5P=7)C:&%S960@9'5R:6YG('1H92!T:')E92!A;F0@;FEN92!M;VYT:',-
M"B!E;F1E9"!397!T96UB97(F(WA!,#LS,"P@,C`Q-"X\+W`^#0H@/'`@<W1Y
M;&4],T0G34%21TE.+4)/5%1/33H@,'!X.R!72$E412U34$%#13H@;F]R;6%L
M.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/
M3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q<'@@)U1I;65S($YE=R!2;VUA;B<[
M($U!4D=)3BU43U`Z(#$X<'@[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%
M6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P
M>"<^#0H@)B-X03`[/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO
M;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].
M5#H@,3!P="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,'!T.R!,
M151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B
M:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*(#QB/E-U<'!L96UE;G1A
M;"!C87-H(&9L;W<@:6YF;W)M871I;VX\+V(^/"]P/@T*(#QP('-T>6QE/3-$
M)TU!4D=)3BU"3U143TTZ(#!P=#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$58
M5"U44D%.4T9/4DTZ(&YO;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@
M<F=B*#`L,"PP*3L@1D].5#H@,3)P="`G5&EM97,@3F5W(%)O;6%N)SL@34%2
M1TE.+51/4#H@,'!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.
M1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*
M("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<[($)/4D1%4BU#3TQ,
M05!313H@8V]L;&%P<V4[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-0
M04-)3D<Z(#!P>#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%
M3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)R!C96QL
M<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H/3-$-S8E(&%L:6=N
M/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!W:61T:#TS1#@R
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M;B<G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE
M/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI
M9VX],T1B;W1T;VT@8V]L<W!A;CTS1#8@86QI9VX],T1C96YT97(^/&(^3FEN
M92!-;VYT:',@16YD960\8G(@+SX-"B!397!T96UB97(@,S`L/"]B/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!34E,63H@)U1I
M;65S($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L,"D@,7!T
M('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C
M96YT97(^/&(^,C`Q-#PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L
M,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI
M9VX],T1C96YT97(^/&(^,C`Q,SPO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@8V]L<W!A;CTS1#8@86QI9VX],T1C96YT97(^*&EN('1H;W5S86YD
M<RD\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+4Q%
M1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(#QB/E-U<'!L96UE;G1A
M;"!D:7-C;&]S=7)E(&]F(&-A<V@@9FQO=R!I;F9O<FUA=&EO;CH\+V(^/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM
M97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL
M93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W
M(%)O;6%N)SL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG
M/@T*($-A<V@@<&%I9"!F;W(@:6YT97)E<W0\+W`^#0H@/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^,RPV-C0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/C(L-S0R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M
M86XG)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*
M(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4
M:6UE<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.
M5#H@+3%E;2<^#0H@0V%S:"!P86ED(&9O<B!T87AE<SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1')I9VAT/C0L-S<Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/C0L.#DQ/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M("=4:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP
M('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE
M<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@
M+3%E;2<^#0H@/&(^3F]N+6-A<V@@:6YV97-T:6YG(&%C=&EV:71I97,Z/"]B
M/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-
M"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@
M)U1I;65S($YE=R!2;VUA;B<G(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V
M86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU,1494.B`Q
M96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!4<F%N<VQA=&EO;B!A9&IU<W1M
M96YT/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L-3<W/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ.3`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/"]T<CX-"B`\+W1A8FQE/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ
M(#!P>#L@5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO
M;F4[(%=/4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].
M5#H@,7!X("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`Q.'!X.R!,
M151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.1$5.5#H@,'!X.R`M=V5B
M:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*("8C>$$P.SPO<#X-"B`\
M<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N
M;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P
M>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$P<'0@)U1I;65S($YE=R!2
M;VUA;B<[($U!4D=)3BU43U`Z(#!P=#L@3$545$52+5-004-)3D<Z(&YO<FUA
M;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T
M:#H@,'!X)SX-"B`\8CY#;VUP;VYE;G1S(&]F(&%C8W5M=6QA=&5D(&]T:&5R
M(&-O;7!R96AE;G-I=F4@;&]S<RP@;F5T/"]B/CPO<#X-"B`\<"!S='EL93TS
M1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-004-%.B!N;W)M86P[(%1%
M6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z
M(')G8B@P+#`L,"D[($9/3E0Z(#$R<'0@)U1I;65S($YE=R!2;VUA;B<[($U!
M4D=)3BU43U`Z(#!P=#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)
M3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-
M"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG.R!"3U)$15(M0T],
M3$%04T4Z(&-O;&QA<'-E.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U3
M4$%#24Y'.B`P<'@[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$
M14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<@8V5L
M;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#$P,"4@86QI
M9VX],T1C96YT97(@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D('=I9'1H/3-$
M-S8E/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#(E/CPO
M=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#(E/CPO=&0^#0H@/'1D/CPO=&0^
M#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!W:61T:#TS1#(E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@
M/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#(E/CPO
M=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/"]T
M<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9
M.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP
M*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG
M;CTS1&-E;G1E<CX\8CY4:')E928C>$$P.TUO;G1H<R8C>$$P.T5N9&5D/&)R
M("\^#0H@4V5P=&5M8F5R(#,P+#PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L
M,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#8@86QI
M9VX],T1C96YT97(^/&(^3FEN92!-;VYT:',@16YD960\8G(@+SX-"B!397!T
M96UB97(@,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14
M3TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L
M<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^,C`Q-#PO8CX\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14
M3TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L
M<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^,C`Q,SPO8CX\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14
M3TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L
M<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^,C`Q-#PO8CX\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14
M3TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L
M<W!A;CTS1#(@86QI9VX],T1C96YT97(^/&(^,C`Q,SPO8CX\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.
M97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#$T(&%L:6=N/3-$8V5N=&5R
M/BAI;B!T:&]U<V%N9',I/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G(&)G8V]L;W(]
M,T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA
M;B<[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B`\
M:3Y!8V-U;75L871E9"!T<F%N<VQA=&EO;B!A9&IU<W1M96YT.CPO:3X\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-
M"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@
M)U1I;65S($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S
M($YE=R!2;VUA;B<[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M
M,65M)SX-"B!"86QA;F-E(&%T(&)E9VEN;FEN9R!O9B!P97)I;V0\+W`^#0H@
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$L,C$R/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^*#,L,3DT/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#(L.30T/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^*#(L.#`T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@
M3F5W(%)O;6%N)R<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS
M1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+4Q%1E0Z(#%E;3L@5$58
M5"U)3D1%3E0Z("TQ96TG/@T*(%1R86YS;&%T:6]N(&=A:6X@*&QO<W,I(&1U
M<FEN9R!P97)I;V0\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH
M,RPS,#D\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(P,#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XH,2PU-S<\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/B@Q.3`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M<F=B*#`L,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M<F=B*#`L,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#%P>"!S;VQI9"<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#%P>"!S;VQI9"<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L,"PP*2`Q<'@@<V]L:60G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L,"PP*2`Q<'@@<V]L:60G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4
M:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.
M97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@0F%L86YC92!A="!E;F0@;V8@<&5R:6]D/"]P/@T*(#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z
M(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^*#0L-3(Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,BPY.30\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/B@T+#4R,3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N
M="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#(L.3DT/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,W!X(&1O=6)L92<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*
M(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,W!X(&1O=6)L
M92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B
M;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@
M,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I
M(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G
M8B@P+#`L,"D@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R
M9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)R!B9V-O
M;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@
M4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^
M#0H@/&D^06-C=6UU;&%T960@9&5F97)R960@;&]S<V5S(&]N(&-A<V@@9FQO
M=R!H961G97,Z/"]I/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G
M1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO
M9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@
M4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG
M.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@0F%L
M86YC92!A="!B96=I;FYI;F<@;V8@<&5R:6]D/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP
M="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^*#8U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT
M('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XH,C@\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C
M>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@S,3PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^*#(W,CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2
M;VUA;B<G(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^
M#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@
M)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$
M14Y4.B`M,65M)SX-"B!$97)I=F%T:79E(&9A:7(@=F%L=64@861J=7-T;65N
M="P@;F5T(&]F('1A>&5S(&]F("0T.2!A;F0@)#,R(&9O<@T*('1H92!T:')E
M92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD(#(P
M,3,L#0H@<F5S<&5C=&EV96QY+"!A;F0@)#(V(&%N9"`D,3,Q(&9O<B!T:&4@
M;FEN92!M;VYT:',@96YD960-"B!397!T96UB97(F(WA!,#LS,"P@,C`Q-"!A
M;F0@,C`Q,RP@<F5S<&5C=&EV96QY/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XW,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@T.#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z
M(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XS.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$Y-CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I
M(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I
M(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B
M*#`L,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B
M*#`L,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^
M#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.
M+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($)A;&%N8V4@870@
M96YD(&]F('!E<FEO9#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C@\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^*#<V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XX/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/B@W-CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP
M+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L
M,"PP*2`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0
M.B!R9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@<F=B*#`L,"PP*2`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@<F=B*#`L,"PP*2`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L,"PP*2`S<'@@9&]U8FQE)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*
M(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G
M5&EM97,@3F5W(%)O;6%N)R<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A
M;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+4Q%1E0Z(#%E
M;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(#QI/D%C8W5M=6QA=&5D(&5F9F5C
M="!O9B!R971I<F5M96YT(&)E;F5F:70@;V)L:6=A=&EO;G,Z/"]I/CPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G
M1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C
M>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4]
M,T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L
M:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M
M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@0F%L86YC92!A="!B96=I;FYI;F<@
M;V8@<&5R:6]D/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#<S,3PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)
M6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^*#$L,3,T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XH-S0U/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PQ
M-C`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)R!B9V-O
M;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@
M4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^
M#0H@06UO=6YT<R!R96-L87-S:69I960@9G)O;2!A8V-U;75L871E9"!O=&AE
M<B!C;VUP<F5H96YS:79E#0H@;&]S<SHF(WA!,#L\<W5P('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3%P>#L@5D525$E#04PM04Q)1TXZ('1O<"<^*#$I/"]S=7`^
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL
M93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP
M="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S
M='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^
M)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%
M.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<G/@T*(#QT
M9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU,1494
M.B`S96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!!;6]R=&EZ871I;VX@;V8@
M86-T=6%R:6%L(&QO<W-E<RP@;F5T(&]F('1A>&5S(&]F("0U(&%N9"`D."!F
M;W(@=&AE#0H@=&AR964@;6]N=&AS(&5N9&5D(%-E<'1E;6)E<B`S,"P@,C`Q
M-"!A;F0@,C`Q,RP@<F5S<&5C=&EV96QY+"!A;F0-"B`D,30@86YD("0R-R!F
M;W(@=&AE(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E;6)E<B`S,"P@,C`Q-"!A
M;F0@,C`Q,RP-"B!R97-P96-T:79E;'D\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C<\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M
M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/C(Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO
M9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^-#`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q
M<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#%P
M>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#%P
M>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L
M,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L
M,"PP*2`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z
M(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z
M(')G8B@P+#`L,"D@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B!R9V(H,"PP+#`I(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B!R9V(H,"PP+#`I(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA
M;B<G(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@
M/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I
M;65S($YE=R!2;VUA;B<[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4
M.B`M,65M)SX-"B!"86QA;F-E(&%T(&5N9"!O9B!P97)I;V0\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M
M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XH-S(T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O
M;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PQ,C`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/B@W,C0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O
M;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/B@Q+#$R,#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T
M<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@<F=B*#`L,"PP*2`S<'@@9&]U8FQE)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B
M;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L,"PP*2`S<'@@9&]U
M8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I
M(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@<F=B*#`L,"PP
M*2`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R
M9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M<F=B*#`L,"PP*2`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+4Q%
M1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%1O=&%L(&%C8W5M=6QA
M=&5D(&]T:&5R(&-O;7!R96AE;G-I=F4@;&]S<R!A="!E;F0@;V8@<&5R:6]D
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL
M93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#4L,C,W/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH-"PQ
M.3`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y
M;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/B@U+#(S-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#0L,3DP/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P
M>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,W!X
M(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P
M>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(')G8B@P
M+#`L,"D@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B!R9V(H
M,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(')G8B@P+#`L,"D@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(')G8B@P+#`L,"D@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B!R9V(H,"PP+#`I(#-P>"!D;W5B;&4G/B8C>$$P.SPO
M<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/"]T86)L
M93X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-0
M04-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)
M3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$R<'0@)U1I;65S
M($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#!P=#L@3$545$52+5-004-)3D<Z
M(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K
M92UW:61T:#H@,'!X)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M
M86XG.R!"3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E.R!415A4+51204Y31D]2
M33H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($Q%5%1%4BU34$%#24Y'.B!N
M;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M
M=VED=&@Z(#!P>"<@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W
M:61T:#TS1#$P,"4@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D('9A;&EG;CTS
M1'1O<"!W:61T:#TS1#0E(&%L:6=N/3-$;&5F=#XH,2D\+W1D/@T*(#QT9"!V
M86QI9VX],T1T;W`@86QI9VX],T1L969T/D%M;W5N=',@87)E(')E8V]R9&5D
M(&EN('-E;&QI;F<L#0H@9V5N97)A;"!A;F0@861M:6YI<W1R871I=F4@97AP
M96YS92!O;B!T:&4@0V]N9&5N<V5D(&-O;G-O;&ED871E9`T*('-T871E;65N
M=',@;V8@;W!E<F%T:6]N<RX\+W1D/@T*(#PO='(^#0H@/"]T86)L93X-"B`-
M"B`-"B`\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE
M>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*
M0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W
M-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#$X+FAT;6P-
M"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-
M"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-
M"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#
M;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F
M+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W
M+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^
M/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@
M:60],T1)1#!%24E!0SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY"05-)4R!/
M1B!04D5314Y4051)3TX@04Y$(%-534U!4ED@04-#3U5.5$E.1R!03TQ)0TE%
M4R`H4&]L:6-I97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D)A<VES(&]F('!R97-E;G1A=&EO;CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/
M5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$X<'0G/@T*(#QB/D)A<VES(&]F
M('!R97-E;G1A=&EO;CPO8CX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/
M5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#9P="<^#0H@5&AE(&%C8V]M<&%N
M>6EN9R!U;F%U9&ET960@8V]N9&5N<V5D(&-O;G-O;&ED871E9"!F:6YA;F-I
M86P-"B!S=&%T96UE;G1S(&AA=F4@8F5E;B!P<F5P87)E9"!I;B!A8V-O<F1A
M;F-E('=I=&@@52Y3+B!G96YE<F%L;'D-"B!A8V-E<'1E9"!A8V-O=6YT:6YG
M('!R:6YC:7!L97,@9F]R(&EN=&5R:6T@9FEN86YC:6%L(&EN9F]R;6%T:6]N
M#0H@86YD('=I=&@@=&AE(&EN<W1R=6-T:6]N<R!T;R!&;W)M(#$P+5$@86YD
M($%R=&EC;&4@,3`@;V8@4F5G=6QA=&EO;@T*(%,M6"X@06-C;W)D:6YG;'DL
M('1H97D@9&\@;F]T(&EN8VQU9&4@86QL(&]F('1H92!I;F9O<FUA=&EO;B!A
M;F0-"B!F;V]T;F]T97,@<F5Q=6ER960@8GD@52Y3+B!G96YE<F%L;'D@86-C
M97!T960@86-C;W5N=&EN9R!P<FEN8VEP;&5S#0H@9F]R(&-O;7!L971E(&9I
M;F%N8VEA;"!S=&%T96UE;G1S+B!);B!T:&4@;W!I;FEO;B!O9B!M86YA9V5M
M96YT+`T*(&%L;"!A9&IU<W1M96YT<RP@=VAI8V@@8V]N<VES="!O;FQY(&]F
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M92!#;VUP86YY)B-X,C`Q.3MS($%N;G5A;"!297!O<G0-"B!O;B!&;W)M(#$P
M+4L@9F]R('1H92!F:7-C86P@>65A<B!E;F1E9"!$96-E;6)E<B8C>$$P.S,Q
M+"`R,#$S+@T*($]P97)A=&EN9R!R97-U;'1S(&9O<B!T:&4@=&AR964@86YD
M(&YI;F4@;6]N=&@@<&5R:6]D<R!E;F1E9`T*(%-E<'1E;6)E<B8C>$$P.S,P
M+"`R,#$T(&%R92!N;W0@;F5C97-S87)I;'D@:6YD:6-A=&EV92!O9B!T:&4-
M"B!R97-U;'1S('1H870@;6%Y(&)E(&5X<&5C=&5D(&9O<B!T:&4@>65A<B!E
M;F1I;F<@1&5C96UB97(F(WA!,#LS,2P-"B`R,#$T+CPO<#X-"B`\<"!S='EL
M93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,3)P="<^
M#0H@5&AE($-O;7!A;GDF(W@R,#$Y.W,@8G5S:6YE<W,@86YD('=O<FMI;F<@
M8V%P:71A;"!N965D<R!A<F4@:&EG:&QY#0H@<V5A<V]N86PL('=I=&@@82!M
M86IO<FET>2!O9B!S86QE<R!O8V-U<G)I;F<@:6X@=&AE('1H:7)D(&%N9`T*
M(&9O=7)T:"!Q=6%R=&5R<RX@26X@,C`Q,R!A;F0@,C`Q,BP@;F5T('-A;&5S
M(&9O<B!T:&4@=&AI<F0@86YD#0H@9F]U<G1H('%U87)T97)S(&%C8V]U;G1E
M9"!F;W(@-C$E(&%N9"`U."4@;V8@=&]T86P@86YN=6%L(&YE=`T*('-A;&5S
M+"!R97-P96-T:79E;'DN($EN(&%N=&EC:7!A=&EO;B!O9B!T:&4@<')E+6AO
M;&ED87D@<VAI<'!I;F<-"B!S96%S;VXL(&EN=F5N=&]R>2!L979E;',@:6YC
M<F5A<V4@<')I;6%R:6QY(&EN('1H92!*=6YE('1H<F]U9V@-"B!/8W1O8F5R
M('1I;64@<&5R:6]D+CPO<#X-"B`\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)E=F5N=64@<F5C;V=N:71I
M;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\9&EV/@T*(#QP
M('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q
M.'!T)SX-"B`\8CY2979E;G5E(')E8V]G;FET:6]N/"]B/CPO<#X-"B`\<"!S
M='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@
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M92!S:&EP<&EN9R!P;VEN="!F;W(@=VAO;&5S86QE('-A;&5S(&%N9`T*('5P
M;VX@9&5L:79E<GD@=&\@=&AE(&-U<W1O;65R(&9O<B!R971A:6P@<V%L97,N
M(%-H:7!P:6YG(&%N9`T*(&AA;F1L:6YG(&9E97,@=&AA="!A<F4@8FEL;&5D
M('1O(&-U<W1O;65R<R!I;B!S86QE<R!T<F%N<V%C=&EO;G,-"B!A<F4@:6YC
M;'5D960@:6X@;F5T('-A;&5S(&%N9"!A;6]U;G1E9"!T;R`D,C$Y+#`P,"!A
M;F0@)#(V-BPP,#`@9F]R#0H@=&AE('1H<F5E(&UO;G1H<R!E;F1E9"!397!T
M96UB97(F(WA!,#LS,"P@,C`Q-"!A;F0@,C`Q,RP-"B!R97-P96-T:79E;'DL
M(&%N9"`D.3`P+#`P,"!A;F0@)#DQ."PP,#`@9F]R('1H92!N:6YE(&UO;G1H
M<R!E;F1E9`T*(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T(&%N9"`R,#$S+"!R
M97-P96-T:79E;'DN($YE="!S86QE<R!E>&-L=61E#0H@=&%X97,@=&AA="!A
M<F4@8V]L;&5C=&5D(&9R;VT@8W5S=&]M97)S(&%N9"!R96UI='1E9"!T;R!T
M:&4@=&%X:6YG#0H@875T:&]R:71I97,N/"]P/@T*(#QP('-T>6QE/3-$)TU!
M4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!4:&4@
M0V]M<&%N>2!O9F9E<G,@=F%R:6]U<R!S86QE<R!I;F-E;G1I=F5S(&%N9"!P
M<F]M;W1I;VYA;`T*('!R;V=R86US('1O(&ET<R!C=7-T;VUE<G,@9G)O;2!T
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M+W`^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y#;W-T(&]F('-A;&5S/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/&1I=CX-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+51/4#H@,'!T)SX-"B`\8CY#;W-T(&]F('-A
M;&5S/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[
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M+CPO<#X-"B`\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D1I<W1R:6)U=&EO;B!E>'!E;G-E<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$X<'0G/@T*(#QB
M/D1I<W1R:6)U=&EO;B!E>'!E;G-E<SPO8CX\+W`^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#9P="<^#0H@1&ES
M=')I8G5T:6]N(&5X<&5N<V5S(&-O;G-I<W0@<')I;6%R:6QY(&]F('=A<F5H
M;W5S:6YG(&5X<&5N<V5S(&%N9`T*(&9R96EG:'0M;W5T(&5X<&5N<V5S+CPO
M<#X-"B`\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/DEN=F5N=&]R>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@
M,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@
M4F]M86X[($U!4D=)3BU43U`Z(#$X<'0G/@T*(#QB/DEN=F5N=&]R>3PO8CX\
M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU43U`Z(#9P="<^#0H@26YV96YT;W)Y(&-O;G-I<W1S('!R:6YC:7!A;&QY
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M960@=7-I;F<-"B!T:&4@;&]W97(@;V8@8V]S="`H9FER<W0M:6XL(&9I<G-T
M+6]U="!B87-I<RD@;W(@;6%R:V5T(&UE=&AO9"X@5&AE#0H@0V]M<&%N>2!E
M<W1I;6%T97,@=&AE('-E;&QI;F<@<')I8V4@;V8@:71S(&EN=F5N=&]R>2!O
M;B!A('!R;V1U8W0-"B!B>2!P<F]D=6-T(&)A<VES(&)A<V5D(&]N('1H92!C
M=7)R96YT('-E;&QI;F<@96YV:7)O;FUE;G0N($EF('1H90T*(&5S=&EM871E
M9"!S96QL:6YG('!R:6-E(&ES(&QO=V5R('1H86X@=&AE(&EN=F5N=&]R>28C
M>#(P,3D[<R!C;W-T+`T*('1H92!#;VUP86YY(')E9'5C97,@=&AE('9A;'5E
M(&]F('1H92!I;G9E;G1O<GD@=&\@:71S(&YE=`T*(')E86QI>F%B;&4@=F%L
M=64N/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-
M05)'24XM5$]0.B`Q,G!T)SX-"B!4:&4@8V]M<&]N96YT<R!O9B!I;G9E;G1O
M<GD@87)E(&%S(&9O;&QO=W,Z/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"
M3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,G!T.R!-05)'24XM5$]0.B`P<'0G
M/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!"3U)$15(M0T],
M3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<]
M,T0P('=I9'1H/3-$-S8E(&%L:6=N/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@
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M34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI
M9VX],T1C96YT97(^#0H@/&(^4V5P=&5M8F5R)B-X03`[,S`L/"]B/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/@T*(#QB/D1E8V5M
M8F5R)B-X03`[,S$L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]4
M5$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P
M86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/C(P,30\+V(^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M
M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O
M;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/C(P,3,\+V(^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG;CTS1&-E;G1E<CXH
M:6X@=&AO=7-A;F1S*3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#
M0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!&:6YI<VAE
M9"!G;V]D<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-C8L.34X/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,#@L,S0P/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG
M;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!7;W)K(&EN('!R;V-E<W,\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ+#@T,#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XQ+#DV-CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT
M9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@
M,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@4F%W(&UA=&5R:6%L<SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L-3(R/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(L-#@U/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@
M/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@5&]T86P\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\
M+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-S`L,S(P/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4]
M,T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1')I9VAT/C$Q,BPW.3$\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B
M;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#PO=&%B;&4^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&86ER('9A;'5E(&]F(&9I;F%N8VEA
M;"!I;G-T<G5M96YT<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU43U`Z(#$X<'0G/@T*(#QB/D9A:7(@=F%L=64@;V8@9FEN86YC:6%L
M(&EN<W1R=6UE;G1S/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
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M:6YC92!S=6-H(&)O<G)O=VEN9W,@8F5A<B!I;G1E<F5S="!A=`T*('9A<FEA
M8FQE(&UA<FME="!R871E<RX\+W`^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$97)I=F%T:79E<SPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y
M;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$X<'0G
M/@T*(#QB/D1E<FEV871I=F5S/"]B/CPO<#X-"B`\<"!S='EL93TS1"=-05)'
M24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@-G!T)SX-"B!4:&4@0V]M
M<&%N>2!A8V-O=6YT<R!F;W(@9&5R:79A=&EV92!I;G-T<G5M96YT<R!I;B!A
M8V-O<F1A;F-E('=I=&@-"B!!8V-O=6YT:6YG(%-T86YD87)D($-O9&EF:6-A
M=&EO;B`H)B-X,C`Q0SM!4T,F(W@R,#%$.RD@5&]P:6,-"B!.;RXF(WA!,#LX
M,34L($1E<FEV871I=F5S(&%N9"!(961G:6YG+B!!4T,@5&]P:6,@3F\N)B-X
M03`[.#$U#0H@<F5Q=6ER97,@=&AA="!A;&P@9&5R:79A=&EV92!I;G-T<G5M
M96YT<R!B92!R96-O9VYI>F5D(&]N('1H90T*(&)A;&%N8V4@<VAE970@870@
M9F%I<B!V86QU92!A<R!E:71H97(@86X@87-S970@;W(@;&EA8FEL:71Y+@T*
M($-H86YG97,@:6X@=&AE(&9A:7(@=F%L=64@;V8@9&5R:79A=&EV97,@=&AA
M="!Q=6%L:69Y(&%S(&AE9&=E<R!A;F0-"B!H879E(&)E96X@9&5S:6=N871E
M9"!A<R!P87)T(&]F(&$@:&5D9VEN9R!R96QA=&EO;G-H:7`@9F]R#0H@86-C
M;W5N=&EN9R!P=7)P;W-E<R!H879E(&YO(&YE="!I;7!A8W0@;VX@96%R;FEN
M9W,@=&\@=&AE(&5X=&5N=`T*('1H92!D97)I=F%T:79E(&ES(&-O;G-I9&5R
M960@:&EG:&QY(&5F9F5C=&EV92!I;B!A8VAI979I;F<-"B!O9F9S971T:6YG
M(&-H86YG97,@:6X@9F%I<B!V86QU92!O<B!C87-H(&9L;W=S(&%T=')I8G5T
M86)L92!T;R!T:&4-"B!R:7-K(&)E:6YG(&AE9&=E9"P@=6YT:6P@=&AE(&AE
M9&=E9"!I=&5M(&ES(')E8V]G;FEZ960@:6X@96%R;FEN9W,N#0H@268@82!D
M97)I=F%T:79E('=H:6-H(&ES(&1E<VEG;F%T960@87,@<&%R="!O9B!A(&AE
M9&=I;F<-"B!R96QA=&EO;G-H:7`@:7,@8V]N<VED97)E9"!I;F5F9F5C=&EV
M92!I;B!A8VAI979I;F<@;V9F<V5T=&EN9PT*(&-H86YG97,@:6X@9F%I<B!V
M86QU92!O<B!C87-H(&9L;W=S(&%T=')I8G5T86)L92!T;R!T:&4@<FES:R!B
M96EN9PT*(&AE9&=E9"P@=&AE(&-H86YG97,@:6X@9F%I<B!V86QU92!A<F4@
M<F5C;W)D960@:6X@;W!E<F%T:6]N<RX@1F]R#0H@9&5R:79A=&EV97,@=&AA
M="!D;R!N;W0@<75A;&EF>2!O<B!A<F4@;F]T(&1E<VEG;F%T960@87,@:&5D
M9VEN9PT*(&EN<W1R=6UE;G1S(&9O<B!A8V-O=6YT:6YG('!U<G!O<V5S+"!C
M:&%N9V5S(&EN(&9A:7(@=F%L=64@87)E#0H@<F5C;W)D960@:6X@;W!E<F%T
M:6]N<RX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU43U`Z(#$R<'0G/@T*(%1H92!#;VUP86YY(&ES(&$@<&%R='D@
M=&\@:6YT97)E<W0@<F%T92!S=V%P(&%G<F5E;65N=',@=VET:"!A;@T*(&%G
M9W)E9V%T92!N;W1I;VYA;"!A;6]U;G0@;V8@)#(V+C<@;6EL;&EO;B!T;R!M
M86YA9V4@:6YT97)E<W0@<F%T90T*(&5X<&]S=7)E(&EN(&-O;FYE8W1I;VX@
M=VET:"!I=',@=F%R:6%B;&4@:6YT97)E<W0@<F%T90T*(&)O<G)O=VEN9W,N
M)B-X03`[5&AE(&AE9&=E('!E<FEO9',@;V8@=&AE<V4@86=R965M96YT<R!C
M;VUM96YC960@:6X-"B!-87)C:"`R,#$S(&%N9"!E>'!I<F4@:6X@2G5N92`R
M,#$X(&%N9"!T:&4@;F]T:6]N86P@86UO=6YT<PT*(&%M;W)T:7IE(&]V97(@
M=&AI<R!P97)I;V0N(%1H92!I;G1E<F5S="!R871E('-W87`@86=R965M96YT
M<R!W97)E#0H@9&5S:6=N871E9"!A<R!C87-H(&9L;W<@:&5D9V5S('5N9&5R
M($%30R!4;W!I8PT*($YO+B8C>$$P.S@Q-2XF(WA!,#M4:&4@969F96-T:79E
M('!O<G1I;VX@;V8@=&AE(&9A:7(@=F%L=64@9V%I;B!O<@T*(&QO<W,@;VX@
M=&AE<V4@86=R965M96YT<R!I<R!R96-O<F1E9"!A<R!A(&-O;7!O;F5N="!O
M9B!A8V-U;75L871E9`T*(&]T:&5R(&-O;7!R96AE;G-I=F4@;&]S<RXF(WA!
M,#M4:&4@969F96-T(&]F(')E8V]R9&EN9R!T:&5S90T*(&1E<FEV871I=F5S
M(&%T(&9A:7(@=F%L=64@<F5S=6QT960@:6X@86X@=6YR96%L:7IE9"!G86EN
M(&]F("0W,RPP,#`-"B!A;F0@86X@=6YR96%L:7IE9"!L;W-S(&]F("0T."PP
M,#`L(&YE="!O9B!T87AE<RP@9F]R('1H92!T:')E90T*(&UO;G1H<R!E;F1E
M9"!397!T96UB97(F(WA!,#LS,"P@,C`Q-"!A;F0@,C`Q,RP@<F5S<&5C=&EV
M96QY+"!A;F0-"B!U;G)E86QI>F5D(&=A:6YS(&]F("0S.2PP,#`@86YD("0Q
M.38L,#`P+"!N970@;V8@=&%X97,L(&9O<B!T:&4-"B!N:6YE(&UO;G1H<R!E
M;F1E9"!397!T96UB97(F(WA!,#LS,"P@,C`Q-"!A;F0@,C`Q,RP@<F5S<&5C
M=&EV96QY+@T*($YO(&%M;W5N=',@<F5C;W)D960@:6X@86-C=6UU;&%T960@
M;W1H97(@8V]M<')E:&5N<VEV92!L;W-S(&%R90T*(&5X<&5C=&5D('1O(&)E
M(')E8VQA<W-I9FEE9"!T;R!I;G1E<F5S="!E>'!E;G-E(&EN('1H92!N97AT
M('1W96QV90T*(&UO;G1H<RX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/
M5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#$R<'0G/@T*(%1H92!F86ER('9A
M;'5E(&]F('1H92!D97)I=F%T:79E<R!H879E(&)E96X@;V)T86EN960@9G)O
M;2!T:&4-"B!C;W5N=&5R<&%R=&EE<R!T;R!T:&4@86=R965M96YT(&%N9"!W
M97)E(&)A<V5D(&]N($QE=F5L(#(-"B!O8G-E<G9A8FQE(&EN<'5T<R!U<VEN
M9R!P<F]P<FEE=&%R>2!M;V1E;',@86YD(&5S=&EM871E<R!A8F]U=`T*(')E
M;&5V86YT(&9U='5R92!M87)K970@8V]N9&ET:6]N<RXF(WA!,#M4:&4@86=G
M<F5G871E(&9A:7(@=F%L=64@;V8-"B!T:&4@0V]M<&%N>28C>#(P,3D[<R!I
M;G1E<F5S="!D97)I=F%T:79E(&EN<W1R=6UE;G1S('=A<R!A;B!A<W-E="!O
M9@T*("0Q,BPP,#`@86YD(&$@;&EA8FEL:71Y(&]F("0U-"PP,#`@870@4V5P
M=&5M8F5R)B-X03`[,S`L(#(P,30@86YD#0H@1&5C96UB97(F(WA!,#LS,2P@
M,C`Q,RP@<F5S<&5C=&EV96QY+"!A;F0@:7,@:6YC;'5D960@:6X@86-C<G5E
M9`T*(&5X<&5N<V5S(&%N9"!O=&AE<B!L;VYG+71E<FT@;&EA8FEL:71I97,@
M:6X@=&AE(&-O;F1E;G-E9`T*(&-O;G-O;&ED871E9"!B86QA;F-E('-H965T
M+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M
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M+B!!#0H@9V%I;B!O9B`D,"XU(&UI;&QI;VX@86YD("0W-BPP,#`@:7,@:6YC
M;'5D960@:6X@<V5L;&EN9RP@9V5N97)A;`T*(&%N9"!A9&UI;FES=')A=&EV
M92!E>'!E;G-E<R!I;B!T:&4@8V]N9&5N<V5D(&-O;G-O;&ED871E9`T*('-T
M871E;65N=',@;V8@;W!E<F%T:6]N<R!F;W(@=&AE('1H<F5E(&%N9"!N:6YE
M(&UO;G1H<R!E;F1E9`T*(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T+"!R97-P
M96-T:79E;'DN/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P
M=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!4:&4@86=G<F5G871E(&=R;W-S
M(&YO=&EO;F%L(&%M;W5N="!O9B!F;W)E:6=N(&5X8VAA;F=E(&-O;G1R86-T
M<PT*(&%T(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T('=A<R`D-BXP(&UI;&QI
M;VXN(%1H92!F86ER('9A;'5E(&]F('1H90T*($-O;7!A;GDF(W@R,#$Y.W,@
M9F]R96EG;B!E>&-H86YG92!C;VYT<F%C=',@=V%S(&$@;&EA8FEL:71Y(&]F
M#0H@)#(W+#`P,"!A;F0@:7,@:6YC;'5D960@=VET:&EN(&]T:&5R(&QO;F<M
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M;6%R:V5T#0H@8V]N9&ET:6]N<RX\+W`^#0H@/"]D:78^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%;7!L;WEE92!(
M96%L=&AC87)E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/&1I
M=CX-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.
M+51/4#H@,3AP="<^#0H@/&(^16UP;&]Y964@2&5A;'1H8V%R93PO8CX\+W`^
M#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU4
M3U`Z(#9P="<^#0H@5&AE($-O;7!A;GD@<V5L9BUI;G-U<F5S(&-E<G1A:6X@
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M97-T:6UA=&5D(&-L86EM<RX\+W`^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-T<G5C='5R:6YG
M($5X<&5N<V5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/&1I
M=CX-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.
M+51/4#H@,3AP="<^#0H@/&(^4F5S=')U8W1U<FEN9R!%>'!E;G-E<SPO8CX\
M+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU43U`Z(#9P="<^#0H@0V]S=',@87-S;V-I871E9"!W:71H(')E<W1R=6-T
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M86YC92X\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU43U`Z(#$R<'0G/@T*($EN($UA>2`R,#$T+"!T:&4@0V]M<&%N
M>2!C;VUM96YC960@82!P;&%N('1O(&-O;G-O;&ED871E(&ET<PT*(&-U<W1O
M;65R('-E<G9I8V4@86YD(&-A;&P@8V5N=&5R(&9U;F-T:6]N<R!A;F0@96QI
M;6EN871E9"!C97)T86EN#0H@96UP;&]Y964@<&]S:71I;VYS(&EN(&-O;FYE
M8W1I;VX@=VET:"!T:&ES(&-O;G-O;&ED871I;VXN(%1H90T*($-O;7!A;GD@
M<F5C;W)D960@)#$R-2PP,#`@;V8@<F5S=')U8W1U<FEN9R!E>'!E;G-E<R!D
M=7)I;F<@=&AE(&YI;F4-"B!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[
M,S`L(#(P,30@<F5L871E9"!T;R!T:&4@97AE8W5T:6]N(&]F#0H@=&AI<R!P
M;&%N+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@
M34%21TE.+51/4#H@,3)P="<^#0H@26X@07!R:6P@,C`Q,RP@=&AE($-O;7!A
M;GD@8V]M;65N8V5D(&$@<&QA;B!T;R!C;&]S92!T:&4-"B!&<F5D/'-U<"!S
M='EL93TS1"=&3TY4+5-)6D4Z(#@U)3L@5D525$E#04PM04Q)1TXZ('1O<"<^
M)B-X044[/"]S=7`^)B-X03`[)F%M<#L-"B!&<FEE;F1S(&1I<W1R:6)U=&EO
M;B!C96YT97(@86YD(&5L:6UI;F%T92!C97)T86EN(&5M<&QO>65E#0H@<&]S
M:71I;VYS(&EN(&-O;FIU;F-T:6]N('=I=&@@=&AE(&-L;W-U<F4L('=H:6-H
M('=A<R!C;VUP;&5T960@87,-"B!O9B!$96-E;6)E<B8C>$$P.S,Q+"`R,#$S
M+B!4:&4@0V]M<&%N>2!R96-O<F1E9"`D,S8W+#`P,"!O9@T*(')E<W1R=6-T
M=7)I;F<@97AP96YS97,@9'5R:6YG('1H92!N:6YE(&UO;G1H<R!E;F1E9`T*
M(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$S(')E;&%T960@=&\@=&AE(&5X96-U
M=&EO;B!O9B!T:&ES('!L86XN/"]P/@T*(#PO9&EV/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5W($%C8V]U;G1I
M;F<@4')O;F]U;F-E;65N=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@
M5TA)5$4M4U!!0T4Z(&YO<FUA;#L@5$585"U44D%.4T9/4DTZ(&YO;F4[(%=/
M4D0M4U!!0TE.1SH@,'!X.R!#3TQ/4CH@<F=B*#`L,"PP*3L@1D].5#H@,3!P
M="`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3AP=#L@3$545$52
M+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT
M97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`\8CY.97<@06-C;W5N=&EN9R!0
M<F]N;W5N8V5M96YT<SPO8CX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/
M5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!415A4+51204Y31D]2
M33H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I
M.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM5$]0.B`V
M<'0[($Q%5%1%4BU34$%#24Y'.B!N;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[
M("UW96)K:70M=&5X="US=')O:V4M=VED=&@Z(#!P>"<^#0H@26X@36%Y(#(P
M,30L('1H92!&:6YA;F-I86P@06-C;W5N=&EN9R!3=&%N9&%R9',@0F]A<F0-
M"B`H)B-X,C`Q0SM&05-")B-X,C`Q1#LI(&ES<W5E9"!!8V-O=6YT:6YG(%-T
M86YD87)D<R!5<&1A=&4-"B`H)B-X,C`Q0SM!4U4F(W@R,#%$.RD@,C`Q-"TP
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M=&5R($1E8V5M8F5R)B-X03`[,34L(#(P,38@86YD(&-A;B!B92!A9&]P=&5D
M(&5I=&AE<@T*(')E=')O<W!E8W1I=F5L>2!T;R!E86-H(')E<&]R=&EN9R!P
M97)I;V0@<')E<V5N=&5D(&]R(&%S(&$-"B!C=6UU;&%T:79E(&5F9F5C="!A
M9&IU<W1M96YT(&%S(&]F('1H92!D871E(&]F('1H92!A9&]P=&EO;BP@=VET
M:`T*(&5A<FQY(&%P<&QI8V%T:6]N(&YO="!P97)M:71T960N)B-X03`[5&AE
M($-O;7!A;GD@:7,@8W5R<F5N=&QY#0H@9&5T97)M:6YI;F<@:71S(&EM<&QE
M;65N=&%T:6]N(&%P<')O86-H(&%N9"!A<W-E<W-I;F<@=&AE(&EM<&%C="P-
M"B!I9B!A;GDL(&]N('1H92!C;VYD96YS960@8V]N<V]L:61A=&5D(&9I;F%N
M8VEA;"!S=&%T96UE;G1S+CPO<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]4
M5$]-.B`P<'@[(%=(251%+5-004-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-
M.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[
M($9/3E0Z(#%P>"`G5&EM97,@3F5W(%)O;6%N)SL@34%21TE.+51/4#H@,3)P
M>#L@3$545$52+5-004-)3D<Z(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@
M+7=E8FMI="UT97AT+7-T<F]K92UW:61T:#H@,'!X)SX-"B`F(WA!,#L\+W`^
M#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#
M13H@;F]R;6%L.R!415A4+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'
M.B`P<'@[($-/3$]2.B!R9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.
M97<@4F]M86XG.R!-05)'24XM5$]0.B`P<'0[($Q%5%1%4BU34$%#24Y'.B!N
M;W)M86P[(%1%6%0M24Y$14Y4.B`P<'@[("UW96)K:70M=&5X="US=')O:V4M
M=VED=&@Z(#!P>"<^#0H@169F96-T:79E($IA;G5A<GDF(WA!,#LQ+"`R,#$S
M+"!T:&4@0V]M<&%N>2!A9&]P=&5D($%350T*($YO+B8C>$$P.S(P,3,M,#(L
M)B-X03`[/&D^0V]M<')E:&5N<VEV92!);F-O;64@*%1O<&EC#0H@,C(P*3H@
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M;VUP;VYE;G0N($EN(&%D9&ET:6]N+`T*(&%N(&5N=&ET>2!I<R!R97%U:7)E
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M<F5D('5N9&5R($=!05`@=&\@8F4-"B!R96-L87-S:69I960@:6X@=&AE:7(@
M96YT:7)E='D@=&\@;F5T(&EN8V]M92`H92YG+BP@;F5T('!E<FEO9&EC#0H@
M<&5N<VEO;B!B96YE9FET(&-O<W0I+"!A;B!E;G1I='D@:7,@<F5Q=6ER960@
M=&\@8W)O<W,M<F5F97)E;F-E('1O#0H@;W1H97(@9&ES8VQO<W5R97,@<F5Q
M=6ER960@=6YD97(@1T%!4"!T:&%T('!R;W9I9&4@861D:71I;VYA;`T*(&1E
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M+CPO<#X-"B`-"B`-"B`\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM
M+2TM+2T]7TYE>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q
M-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B
M9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E
M=#$Y+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP
M<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U
M<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M
M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H
M87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S
M<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO
M/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,]
M,T1R97!O<G0@:60],T1)1#!%040^#0H@("`@("`\='(^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^
M0D%325,@3T8@4%)%4T5.5$%424].($%.1"!354U-05)9($%#0T]53E1)3D<@
M4$],24-)15,@*%1A8FQE<RD\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT:',@16YD960\+W1H
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^0V]M<&]N96YT<R!O9B!);G9E;G1O<GD\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!
M4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!4:&4@
M8V]M<&]N96YT<R!O9B!I;G9E;G1O<GD@87)E(&%S(&9O;&QO=W,Z/"]P/@T*
M(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q
M,G!T.R!-05)'24XM5$]0.B`P<'0G/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!"3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A
M8VEN9STS1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H/3-$-S8E(&%L:6=N/3-$
M8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!W:61T:#TS1#<R)3X\
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M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^#0H@/&(^4V5P=&5M
M8F5R)B-X03`[,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N
M/3-$8V5N=&5R/@T*(#QB/D1E8V5M8F5R)B-X03`[,S$L/"]B/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R
M('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@
M=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB
M/C(P,30\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI
M9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R
M/CQB/C(P,3,\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
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M<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$
M14Y4.B`M,65M)SX-"B!&:6YI<VAE9"!G;V]D<SPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XQ-C8L.34X/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XQ,#@L,S0P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!7;W)K
M(&EN('!R;V-E<W,\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ
M+#@T,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ+#DV
M-CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^
M)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G
M8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^
M#0H@4F%W(&UA=&5R:6%L<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C$L-3(R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/C(L-#@U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P
M,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT
M9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@
M,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@5&]T86P\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XQ-S`L,S(P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P
M.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$Q,BPW
M.3$\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P
M,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/"]D:78^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@
M(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B
M9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I
M;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T
M9#(S,S`X+U=O<FMS:&5E=',O4VAE970R,"YH=&UL#0I#;VYT96YT+51R86YS
M9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z
M('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\
M:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O
M;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y
M<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@
M4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O
M9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14Y(/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D%#455)4TE424].4R`H5&%B;&5S*3QB
M<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS
M<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T
M/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y5;F%U9&ET
M960@4')O($9O<FUA($EN8VQU9&4@=&AE($AI<W1O<FEC86P@4W1A=&5M96YT
M(&]F($]P97)A=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU43U`Z(#!P="<^#0H@5&AE(&9O;&QO=VEN9R!T86)L92!P<F5S96YT
M<R!T:&4@0V]M<&%N>28C>#(P,3D[<R!P<F\@9F]R;6$-"B!C;VYS;VQI9&%T
M960@;F5T('-A;&5S(&%N9"!I;F-O;64@*&QO<W,I(&)E9F]R92!I;F-O;64@
M=&%X97,@86YD#0H@97%U:71Y(&EN(&5A<FYI;F=S(&9O<B!T:&4@=&AR964@
M86YD(&YI;F4@;6]N=&AS(&5N9&5D#0H@4V5P=&5M8F5R)B-X03`[,S`L(#(P
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M,C`Q0SM/=&AE<B!!8W%U:7-I=&EO;G,L)B-X,C`Q1#L@=&AE($-O;7!A;GD@
M8V]N<W5M;6%T960@8V5R=&%I;@T*(&]T:&5R(&%C<75I<VET:6]N<R!D=7)I
M;F<@=&AE(&YI;F4@;6]N=&AS(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P+`T*
M(#(P,30[(&AO=V5V97(@=&AE($-O;7!A;GD@:&%S(&YO="!I;F-L=61E9"!T
M:&4@<F5S=6QT<R!P<FEO<B!T;PT*('1H96ER(&%C<75I<VET:6]N(&EN('1H
M97-E('!R;R!F;W)M82!R97-U;'1S(&%S('1H92!I;7!A8W0@=V]U;&0-"B!N
M;W0@:&%V92!B965N(&UA=&5R:6%L+CPO<#X-"B`\<"!S='EL93TS1"=-05)'
M24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3)P=#L@34%21TE.+51/4#H@
M,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@0D]21$52
M+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P(&-E;&QP861D
M:6YG/3-$,"!W:61T:#TS1#DR)2!A;&EG;CTS1&-E;G1E<B!B;W)D97(],T0P
M/@T*(#QT<CX-"B`\=&0@=VED=&@],T0U-B4^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M('=I9'1H/3-$-24^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^
M/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H
M/3-$-24^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-24^/"]T9#X-"B`\
M=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M('=I9'1H/3-$-24^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^
M/"]T9#X-"B`\=&0^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]2
M1$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O
M;2!C;VQS<&%N/3-$,30@86QI9VX],T1C96YT97(^56YA=61I=&5D('!R;R!F
M;W)M82!R97-U;'1S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N
M/3-$-B!A;&EG;CTS1&-E;G1E<CY4:')E92!-;VYT:',-"B!%;F1E9#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&-O;'-P86X],T0V(&%L:6=N/3-$8V5N=&5R/DYI;F4@36]N=&AS
M#0H@16YD960\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P
M,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A
M;&EG;CTS1&-E;G1E<CY397!T96UB97(F(WA!,#LS,"P\8G(@+SX-"B`R,#$T
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="
M3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T
M=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/E-E<'1E;6)E<B8C>$$P
M.S,P+#QB<B`O/@T*(#(P,3,\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@
M,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX]
M,T1C96YT97(^4V5P=&5M8F5R)B-X03`[,S`L/&)R("\^#0H@,C`Q-#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52
M+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C
M;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CY397!T96UB97(F(WA!,#LS,"P\
M8G(@+SX-"B`R,#$S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N
M/3-$,30@86QI9VX],T1C96YT97(^*$EN('1H;W5S86YD<RP-"B!E>&-E<'0@
M<&5R('-H87)E(&1A=&$I/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$
M(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@
M34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($YE="!3
M86QE<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-C(L,C0T/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XQ-38L-S0Q/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XS.34L.3<V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XS.#$L,#,U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!);F-O;64@
M*&QO<W,I(&)E9F]R92!I;F-O;64@=&%X97,@86YD(&5Q=6ET>2!I;B!E87)N
M:6YG<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C8L-S,P/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$P+#`T,CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,3,P/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XX+#$Q,CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX]
M,T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4
M+4E.1$5.5#H@+3%E;2<^#0H@3F5T(&EN8V]M92`H;&]S<RD\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PU.#8\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/C@Y.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XH-BPU-S,\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CDU/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A
M;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[
M(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!"87-I8R!E87)N:6YG<R`H;&]S<RD@
M<&5R(&-O;6UO;B!S:&%R93PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/B@P+C$R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XP+C`V/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@P+C0Y/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XP+C`Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A
M;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[
M(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!$:6QU=&5D(&5A<FYI;F=S("AL;W-S
M*2!P97(@8V]M;6]N('-H87)E/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/B@P+C$R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,"XP-CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^*#`N-#D\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XP
M+C`Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/"]T86)L93X-"B`\+V1I
M=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/E1H;VUA<R!0;&%N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4'5R8VAA<V4@4')I8V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\9&EV/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P
M=#L@1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N.R!-05)'24XM5$]0.B`Q,G!T)SX-"B!4:&4@<'5R8VAA<V4@<')I8V4@
M:&%S(&)E96X@9&5T97)M:6YE9"!T;R!B92!A<R!F;VQL;W=S("AI;@T*('1H
M;W5S86YD<RDZ/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P
M=#L@1D].5"U325I%.B`Q,G!T.R!-05)'24XM5$]0.B`P<'0G/@T*("8C>$$P
M.SPO<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!"3U)$15(M0T],3$%04T4Z(&-O
M;&QA<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H
M/3-$-C@E(&%L:6=N/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT
M9"!W:61T:#TS1#@X)3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@=VED
M=&@],T0V)3X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\+W1D/@T*(#QT9#X\
M+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%
M1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)
M6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)
M3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!#87-H/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^-C$L,S`R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M
M)SX-"B!3:&%R92!C;VYS:61E<F%T:6]N(&ES<W5E9#QS=7`@<W1Y;&4],T0G
M1D].5"U325I%.B`X-24[(%9%4E1)0T%,+4%,24=..B!T;W`G/B@Q*3PO<W5P
M/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y
M;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^."PS.#(\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&
M1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.
M+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%9A;'5E(&]F(&-O
M;G1I;F=E;G0@8V]N<VED97)A=&EO;CQS=7`@<W1Y;&4],T0G1D].5"U325I%
M.B`X-24[(%9%4E1)0T%,+4%,24=..B!T;W`G/B@R*3PO<W5P/CPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^,BPT.#@\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T
M<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP
M('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ
M96TG/@T*(%=O<FMI;F<@8V%P:71A;"!A9&IU<W1M96YT/'-U<"!S='EL93TS
M1"=&3TY4+5-)6D4Z(#@U)3L@5D525$E#04PM04Q)1TXZ('1O<"<^*#,I/"]S
M=7`^/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S
M='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XS-S0\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X
M03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N
M/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#-E;3L@5$58
M5"U)3D1%3E0Z("TQ96TG/@T*(%1O=&%L('!U<F-H87-E('!R:6-E/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^-S(L-30V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\+W1A8FQE/@T*
M(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`V
M<'0[($U!4D=)3BU43U`Z(#!P="<^#0H@)B-X03`[/"]P/@T*(#QT86)L92!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4G(&-E;&QS<&%C
M:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0Q,#`E(&)O<F1E<CTS
M1#`^#0H@/'1R/@T*(#QT9"!V86QI9VX],T1T;W`@=VED=&@],T0T)2!A;&EG
M;CTS1&QE9G0^*#$I/"]T9#X-"B`\=&0@=F%L:6=N/3-$=&]P(&%L:6=N/3-$
M;&5F=#Y3:&%R92!C;VYS:61E<F%T:6]N(&ES<W5E9"!I<R!V86QU960-"B!A
M="!T:&4@8VQO<VEN9R!M87)K970@<')I8V4@9&ES8V]U;G1E9"!T;R!A8V-O
M=6YT(&9O<B!L86-K(&]F#0H@;6%R:V5T86)I;&ET>2!R96QA=&5D('1O('1H
M92!L;V-K('5P('!E<FEO9"!A<R!D97-C<FEB960@:6X@=&AE#0H@<VAA<F4@
M<'5R8VAA<V4@86=R965M96YT+CPO=&0^#0H@/"]T<CX-"B`\+W1A8FQE/@T*
M(#QT86)L92!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4G
M(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0Q,#`E
M(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!V86QI9VX],T1T;W`@=VED=&@]
M,T0T)2!A;&EG;CTS1&QE9G0^*#(I/"]T9#X-"B`\=&0@=F%L:6=N/3-$=&]P
M(&%L:6=N/3-$;&5F=#Y4:&4@=F%L=64@;V8@8V]N=&EN9V5N="!C;VYS:61E
M<F%T:6]N#0H@<F5P<F5S96YT<R!T:&4@<')E<V5N="!V86QU92!O9B!T:&4@
M97-T:6UA=&5D('!A>6UE;G1S(')E;&%T960@=&\-"B!T:&4@871T86EN;65N
M="!O9B!C97)T86EN(&9I;F%N8VEA;"!T87)G971S(&9O<B!T:&4@>65A<G,@
M,C`Q-`T*('1H<F]U9V@@,C`Q-BX@5&AE(&UA>&EM=6T@=6YD:7-C;W5N=&5D
M(&-O;G1I;F=E;G0@8V]N<VED97)A=&EO;B!T;PT*(&)E('!A:60@;VX@=&AE
M(&%G<F5E;65N="!I<R`F(WA!,SLU+C4F(WA!,#MM:6QL:6]N("@D.2XP#0H@
M;6EL;&EO;BDN/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/'1A8FQE('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I
M;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#$P,"4@8F]R9&5R/3-$
M,#X-"B`\='(^#0H@/'1D('9A;&EG;CTS1'1O<"!W:61T:#TS1#0E(&%L:6=N
M/3-$;&5F=#XH,RD\+W1D/@T*(#QT9"!V86QI9VX],T1T;W`@86QI9VX],T1L
M969T/D$@=V]R:VEN9R!C87!I=&%L(&%D:G5S=&UE;G0@=V%S(&UA9&4-"B!I
M;B!-87D@,C`Q-"!A<R!P<F]V:61E9"!F;W(@:6X@=&AE('-H87)E('!U<F-H
M87-E(&%G<F5E;65N="X\+W1D/@T*(#PO='(^#0H@/"]T86)L93X-"B`\<"!S
M='EL93TS1"=-05)'24XM0D]45$]-.B`P<'@[($9/3E0M4TE:13H@,7!X.R!-
M05)'24XM5$]0.B`Q,G!X)SX-"B`F(WA!,#L\+W`^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#!P="<^#0H@5&AE
M('!U<F-H87-E('!R:6-E('=A<R!A;&QO8V%T960@8F%S960@;VX@=&AE($-O
M;7!A;GDF(W@R,#$Y.W,-"B!P<F5L:6UI;F%R>2!E<W1I;6%T92!O9B!T:&4@
M9F%I<B!V86QU92!O9B!T:&4@87-S971S(&%C<75I<F5D(&%N9`T*(&QI86)I
M;&ET:65S(&%S<W5M960L(&%S(&9O;&QO=W,@*&EN('1H;W5S86YD<RDZ/"]P
M/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%
M.B`Q,G!T.R!-05)'24XM5$]0.B`P<'0G/@T*("8C>$$P.SPO<#X-"B`\=&%B
M;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!"3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!C96QL
M<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H/3-$-C@E(&%L:6=N
M/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9"!W:61T:#TS1#@T
M)3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0Q,"4^/"]T
M9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@
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M;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[
M(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!!8V-O=6YT<R!296-E:79A8FQE(#QS
M=7`@<W1Y;&4],T0G1D].5"U325I%.B`X-24[(%9%4E1)0T%,+4%,24=..B!T
M;W`G/B@Q*3PO<W5P/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-"PR
M-C<\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-
M"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%
M1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($EN=F5N=&]R>3PO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$W+#DQ,CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%
M149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'
M24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@3W1H97(@87-S
M971S/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^-"PP-30\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%
M.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@
M=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E
M;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($]T:&5R(&QI86)I;&ET:65S/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$P+#(T,CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&
M1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.
M+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($1E9F5R<F5D(&EN
M8V]M92!T87@\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
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M('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q
M96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!';V]D=VEL;"!A;F0@;W1H97(@
M:6YT86YG:6)L97,\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XU
M-2PS-C`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G
M1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C
M,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P
M,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#
M145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%2
M1TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%1O=&%L(&%L
M;&]C871E9"!V86QU93PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C<R+#4T-CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z
M(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X
M(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D
M;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/"]T86)L93X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-
M.B`P<'0[($9/3E0M4TE:13H@,3)P=#L@34%21TE.+51/4#H@,'!T)SX-"B`F
M(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@0D]21$52+4-/3$Q!4%-%
M.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W
M:61T:#TS1#$P,"4@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D('9A;&EG;CTS
M1'1O<"!W:61T:#TS1#0E(&%L:6=N/3-$;&5F=#XH,2D\+W1D/@T*(#QT9"!V
M86QI9VX],T1T;W`@86QI9VX],T1L969T/E1H92!F86ER('9A;'5E(&]F(&%C
M8V]U;G1S(')E8V5I=F%B;&4-"B!A<'!R;WAI;6%T960@=&AE(&=R;W-S(&-O
M;G1R86-T=6%L(&%M;W5N=',@<F5C96EV86)L92X\+W1D/@T*(#PO='(^#0H@
M/"]T86)L93X-"B`\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM
M+2T]7TYE>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R
M,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D
M8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#(Q
M+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN
M=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA
M<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U
M:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S
M970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,]
M,T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S
M8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R
M97!O<G0@:60],T1)1#!%040^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^24Y6
M15-4345.5%,@*%1A8FQE<RD\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT:',@16YD960\+W1H
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^4W5M;6%R:7IE9"!3=&%T96UE;G0@;V8@26YC;VUE($EN
M9F]R;6%T:6]N(&9O<B!687-C;VYI82!I;B!54T0@86YD($U83CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!T.R!72$E412U34$%#13H@;F]R;6%L.R!415A4
M+51204Y31D]233H@;F]N93L@5T]21"U34$%#24Y'.B`P<'@[($-/3$]2.B!R
M9V(H,"PP+#`I.R!&3TY4.B`Q,'!T("=4:6UE<R!.97<@4F]M86XG.R!-05)'
M24XM5$]0.B`Q,G!T.R!,151415(M4U!!0TE.1SH@;F]R;6%L.R!415A4+4E.
M1$5.5#H@,'!X.R`M=V5B:VET+71E>'0M<W1R;VME+7=I9'1H.B`P<'@G/@T*
M(%-U;6UA<FEZ960@<W1A=&5M96YT(&]F(&EN8V]M92!I;F9O<FUA=&EO;B!F
M;W(@5F%S8V]N:6$@:6X@55-$(&%N9`T*($U83B!I<R!A<R!F;VQL;W=S.CPO
M<#X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[(%=(251%+5-0
M04-%.B!N;W)M86P[(%1%6%0M5%)!3E-&3U)-.B!N;VYE.R!73U)$+5-004-)
M3D<Z(#!P>#L@0T],3U(Z(')G8B@P+#`L,"D[($9/3E0Z(#$R<'0@)U1I;65S
M($YE=R!2;VUA;B<[($U!4D=)3BU43U`Z(#!P=#L@3$545$52+5-004-)3D<Z
M(&YO<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K
M92UW:61T:#H@,'!X)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$
M)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2;VUA
M;B<[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4[(%1%6%0M5%)!3E-&3U)-
M.B!N;VYE.R!73U)$+5-004-)3D<Z(#!P>#L@3$545$52+5-004-)3D<Z(&YO
M<FUA;#L@5$585"U)3D1%3E0Z(#!P>#L@+7=E8FMI="UT97AT+7-T<F]K92UW
M:61T:#H@,'!X)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<],T0P('=I
M9'1H/3-$.3(E(&%L:6=N/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*
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M9VX],T1B;W1T;VT@<F]W<W!A;CTS1#(^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!C;VQS<&%N/3-$,30@86QI9VX],T1C96YT97(^/&(^5&AR964@
M36]N=&AS#0H@16YD960\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL
M93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L
M:6=N/3-$8F]T=&]M(&-O;'-P86X],T0Q-"!A;&EG;CTS1&-E;G1E<CX\8CY3
M97!T96UB97(F(WA!,#LS,"P\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]2
M1$52+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O
M='1O;2!C;VQS<&%N/3-$-B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$T/"]B/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4]
M,T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A;&EG
M;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$S
M/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!
M34E,63H@)U1I;65S($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,30@
M86QI9VX],T1C96YT97(^*&EN('1H;W5S86YD<RD\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M
M86XG)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL
M93TS1"="3U)$15(M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L
M:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/E531#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4]
M,T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A;&EG
M;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CY-6$X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$
M)T)/4D1%4BU"3U143TTZ(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX]
M,T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT97(^55-$/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M
M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M
M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/DU83CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@
M4F]M86XG)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P
M/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.
M1$5.5#H@+3%E;2<^#0H@3F5T(%-A;&5S/"]P/@T*(#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C0U+#8S-3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M-3DX+#$Y-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,S<L,S`V
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XT.#$L,C(R/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N
M/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ("=4:6UE<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!4
M15A4+4E.1$5.5#H@+3%E;2<^#0H@1W)O<W,@4')O9FET/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^."PQ-S,\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^,3`W+#$S-#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XV+#(Q-3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XX,"PQ-C<\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S
M($YE=R!2;VUA;B<G(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX]
M,T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@)U1I;65S($YE=R!2;VUA;B<[($U!4D=)3BU,1494.B`Q96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!);F-O;64@*&QO<W,I(&9R;VT@;W!E<F%T
M:6]N<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L-S(P/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(R+#4T-SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,3,Q/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XH,2PV.#8\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4
M:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.
M97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@3F5T($EN8V]M92`H;&]S<RD\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XQ+#$W,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
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M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^*#@U,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$Q+#`P,SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q
M<'0G/@T*(#QT9#X\+W1D/@T*(#QT9"!C;VQS<&%N/3-$,38^/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)
M3%DZ("=4:6UE<R!.97<@4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(')O=W-P86X],T0R/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L
M<W!A;CTS1#$T(&%L:6=N/3-$8V5N=&5R/CQB/DYI;F4@36]N=&AS#0H@16YD
M960\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M
M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M
M0D]45$]-.B!R9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M
M(&-O;'-P86X],T0Q-"!A;&EG;CTS1&-E;G1E<CX\8CY397!T96UB97(@,S`L
M/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!
M34E,63H@)U1I;65S($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(')G8B@P
M+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#8@
M86QI9VX],T1C96YT97(^/&(^,C`Q-#PO8CX\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ
M(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A
M;CTS1#8@86QI9VX],T1C96YT97(^/&(^,C`Q,SPO8CX\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL
M93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@
M4F]M86XG)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#$T(&%L:6=N/3-$8V5N=&5R/BAI
M;B!T:&]U<V%N9',I/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[
M($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/
M33H@<F=B*#`L,"PP*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS
M<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CY54T0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ
M(')G8B@P+#`L,"D@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A
M;CTS1#(@86QI9VX],T1C96YT97(^35A./"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B!R
M9V(H,"PP+#`I(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X]
M,T0R(&%L:6=N/3-$8V5N=&5R/E531#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@<F=B*#`L,"PP
M*2`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG
M;CTS1&-E;G1E<CY-6$X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N)R<@8F=C;VQO<CTS
M1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM97,@3F5W(%)O;6%N
M)SL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($YE
M="!386QE<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,S<L,S0X/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ+#<Y.2PY,C`\+W1D/@T*
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M='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B`G5&EM97,@3F5W(%)O;6%N)R<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\
M<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B`G5&EM
M97,@3F5W(%)O;6%N)SL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z
M("TQ96TG/@T*($=R;W-S(%!R;V9I=#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/C(T+#DX.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XS,C<L-#4T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C(P+#`X-3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XR
M-30L.#8Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4:6UE<R!.97<@4F]M
M86XG)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*
M(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ("=4
M:6UE<R!.97<@4F]M86XG.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.
M5#H@+3%E;2<^#0H@26YC;VUE(&9R;VT@;W!E<F%T:6]N<SPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/C4L-CDW/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1')I9VAT/C<T+#8R.#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XQ+#0R,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XQ."PQ-S(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S
M($YE=R!2;VUA;B<G/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@)U1I;65S($YE=R!2
M;VUA;B<[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-
M"B!.970@26YC;VUE/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,BPV-#D\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,S0L
M-3<U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L-SDT
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(R+#(W,SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/&)R(&-L87-S/3-$07!P
M;&4M:6YT97)C:&%N9V4M;F5W;&EN92`O/CPO9&EV/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\
M+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P
M7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O
M+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K
M<VAE971S+U-H965T,C(N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN
M9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[
M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@
M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E
M>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J
M879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES
M($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT
M86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5013X-"B`@("`@(#QT<CX-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS
M1#(^/'-T<F]N9SY)3E1!3D=)0DQ%($%34T544R`H5&%B;&5S*3QB<CX\+W-T
M<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$
M,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO
M=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUP;VYE;G1S(&]F
M($EN=&%N9VEB;&4@07-S971S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/&1I=CX-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[
M($9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;CL@34%21TE.+51/4#H@-G!T)SX-"B!);G1A;F=I8FQE(&%S<V5T<R!C;VYS
M:7-T(&]F('1H92!F;VQL;W=I;F<@*&EN('1H;W5S86YD<RDZ/"]P/@T*(#QP
M('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,G!T
M.R!-05)'24XM5$]0.B`P<'0G/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N.R!"3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A8VEN
M9STS1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H/3-$,3`P)2!A;&EG;CTS1&-E
M;G1E<B!B;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=VED=&@],T0U-B4^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$,B4^/"]T9#X-"B`\
M=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M('=I9'1H/3-$,B4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^
M/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H
M/3-$,B4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$,B4^/"]T9#X-"B`\
M=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M('=I9'1H/3-$,B4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^
M/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H
M/3-$,B4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T
M9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P
M,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,3`@
M86QI9VX],T1C96YT97(^/&(^4V5P=&5M8F5R)B-X03`[,S`L(#(P,30\+V(^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL
M93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N
M/3-$8F]T=&]M(&-O;'-P86X],T0Q,"!A;&EG;CTS1&-E;G1E<CX\8CY$96-E
M;6)E<B8C>$$P.S,Q+"`R,#$S/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@.'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$
M15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M
M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/D=R;W-S/"]B/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G
M0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O
M='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY!8V-U;75L871E
M9#PO8CX\8G(@+SX-"B`\8CY!;6]R=&EZ871I;VX\+V(^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-
M.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X]
M,T0R(&%L:6=N/3-$8V5N=&5R/CQB/DYE=#PO8CX\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14
M3TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A
M;CTS1#(@86QI9VX],T1C96YT97(^/&(^1W)O<W,\+V(^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M
M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O
M;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/D%C8W5M=6QA=&5D/"]B/CQB
M<B`O/@T*(#QB/D%M;W)T:7IA=&EO;CPO8CX\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P
M,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI
M9VX],T1C96YT97(^/&(^3F5T/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C
M;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL
M93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@
M4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-
M"B`\8CY';V]D=VEL;#PO8CX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,3@L-3$U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<"!A;&EG;CTS1')I9VAT/@T*("8C>#(P,30[)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ."PU,34\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/C4L,#@U/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XD/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<"!A;&EG;CTS1')I9VAT
M/@T*("8C>#(P,30[)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XU+#`X-3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL
M93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@
M4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-
M05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@/&(^26YD
M969I;FET92UL:79E9"!I;G1A;F=I8FQE(&%S<V5T<SH\+V(^/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O
M;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;CL@34%21TE.+4Q%1E0Z(#-E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*
M(%1R861E(&YA;65S/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,30L.3@P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P(&%L:6=N/3-$<FEG:'0^#0H@)B-X,C`Q-#LF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,30L.3@P
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$X+#,V-#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<"!A;&EG;CTS1')I9VAT/@T*("8C>#(P,30[)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$X+#,V-#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI
M9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!4
M15A4+4E.1$5.5#H@+3%E;2<^#0H@/&(^1FEN:71E+6QI=F5D(&EN=&%N9VEB
M;&4@87-S971S.CPO8CX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V
M86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,V5M
M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@3&EC96YS97,\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XQ-2PX-#<\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^*#<L.#DS/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XW+#DU-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
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M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M*#<L-34Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XX+#(Y-CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI
M9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,V5M.R!4
M15A4+4E.1$5.5#H@+3%E;2<^#0H@5')A9&4@;F%M97,\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XR,BPS.#0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^*#,L.3,Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L
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M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^,3`L,#4V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/B@R+#8W-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^-RPS-SD\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$
M(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@
M34%21TE.+4Q%1E0Z(#-E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($-U<W1O
M;65R(')E;&%T:6]N<VAI<',\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
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M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^*#4L-S$W/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XT-"PY,C0\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3@L-#`V/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@R+#<S-CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^,34L-C<P/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO
M='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\
M<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`S96T[(%1%6%0M24Y$14Y4.B`M
M,65M)SX-"B!/=&AE<CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/C$L,C`R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@S
M.#`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C@R,CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XU.#0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^*#(R.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^,S4U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$
M)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P
M,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP
M('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X
M03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*(#QB/E1O=&%L/"]B/CPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C$R,RPU-CD\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X
M03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$W+#DR.3PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^,3`U+#8T,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XV
M."PS-#(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$S+#$Y,SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^-34L,30Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*
M(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S
M<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X
M(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@
M,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\+W1A8FQE/@T*(#PO9&EV/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W5M;6%R>2!O9B!!
M8W1I=FET:65S(%)E;&%T:6YG('1O($EN=&%N9VEB;&4@07-S971S/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/&1I=CX-"B`\<"!S='EL93TS
M1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,'!T)SX-"B!!
M('-U;6UA<GD@;V8@=&AE(&%C=&EV:71I97,@<F5L871E9"!T;R!T:&4@0V]M
M<&%N>28C>#(P,3D[<PT*(&EN=&%N9VEB;&4@87-S971S(&9O<B!T:&4@;FEN
M92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30-"B!C;VYS
M:7-T<R!O9B!T:&4@9F]L;&]W:6YG("AI;B!T:&]U<V%N9',I.CPO<#X-"B`\
M<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3)P
M=#L@34%21TE.+51/4#H@,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I
M;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#8X)2!A;&EG;CTS1&-E
M;G1E<B!B;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=VED=&@],T0X-R4^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-B4^/"]T9#X-"B`\
M=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX]
M,T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4
M+4E.1$5.5#H@+3%E;2<^#0H@/&(^1V]O9'=I;&P@86YD($EN=&%N9VEB;&4@
M07-S971S+"!$96-E;6)E<B8C>$$P.S,Q+"`R,#$S/"]B/CPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/C4U+#$T.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@
M26UP86ER;65N="!O9B!T<F%D92!N86UE<SPO<#X-"B`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G
M/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^*#,L,S@T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@
M/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@
M+3%E;2<^#0H@1V]O9'=I;&P@86-Q=6ER960\+W`^#0H@/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C$S+#0S,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@26YT
M86YG:6)L97,@86-Q=6ER960\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF
M(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C0U
M+#$X,3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG
M(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@06UO<G1I>F%T:6]N/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[
M)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH
M-"PW,S8\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q
M<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O
M<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$
M14Y4.B`M,65M)SX-"B`\8CY';V]D=VEL;"!A;F0@26YT86YG:6)L92!!<W-E
M=',L(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T/"]B/CPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C$P-2PV-#`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#PO=&%B;&4^#0H@/"]D:78^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^
M#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B
M86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C
M871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V
M,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970R,RYH=&UL#0I#;VYT96YT+51R
M86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y
M<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*
M("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E
M(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T
M('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.
M;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@
M/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14%$
M/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N
M/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/E-43T-+($-/35!%3E-!5$E/3B`H
M5&%B;&5S*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N
M(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y3=6UM87)Y(&]F(%-T;V-K($]P=&EO;B!!8W1I=FET>2!A;F0@4F5L871E
M9"!);F9O<FUA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU43U`Z(#9P="<^#0H@02!S=6UM87)Y(&]F('1H92!#;VUP86YY)B-X
M,C`Q.3MS('-T;V-K(&]P=&EO;B!A8W1I=FET>2!A;F0@<F5L871E9`T*(&EN
M9F]R;6%T:6]N(&9O<B!T:&4@;FEN92!M;VYT:',@96YD960@4V5P=&5M8F5R
M)B-X03`[,S`L(#(P,30@:7,@87,-"B!F;VQL;W=S.CPO<#X-"B`\<"!S='EL
M93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3)P=#L@34%2
M1TE.+51/4#H@,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A8FQE('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L;'-P86-I;F<],T0P
M(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#DR)2!A;&EG;CTS1&-E;G1E<B!B
M;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=VED=&@],T0V,B4^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-"4^/"]T9#X-"B`\=&0^/"]T
M9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M('=I9'1H/3-$-"4^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-
M"B`\=&0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-"4^
M/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-"4^/"]T9#X-"B`\=&0^/"]T
M9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL
M93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y
M;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG
M;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY/<'1I
M;VYS/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y
M;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG
M;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY796EG
M:'1E9"T\8G(@+SX-"B!A=F5R86=E/&)R("\^#0H@97AE<F-I<V4\8G(@+SX-
M"B!P<FEC93PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O
M;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI9VX],T1C96YT
M97(^/&(^5V5I9VAT960M/&)R("\^#0H@879E<F%G93QB<B`O/@T*(')E;6%I
M;FEN9SQB<B`O/@T*(&-O;G1R86-T=6%L/&)R("\^#0H@;&EF92`H>65A<G,I
M/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A
M;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY!
M9V=R96=A=&4\8G(@+SX-"B!I;G1R:6YS:6,\8G(@+SX-"B!V86QU93PO8CX\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V
M86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M
M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@/&(^3W!T:6]N<R!O=71S=&%N9&EN
M9RP@2F%N=6%R>28C>$$P.S$L(#(P,30\+V(^/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^,BPS-S$L-C4P/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XQ,BXW-3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@
M1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS
M1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`S96T[(%1%6%0M
M24Y$14Y4.B`M,65M)SX-"B!'<F%N=',\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XS.30L-#`P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C$X+C@S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&
M1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.
M+4Q%1E0Z(#-E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($5X97)C:7-E<SPO
M<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@S,SDL,S,Q/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XX+C0T/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-
M"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%
M1E0Z(#-E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($-A;F-E;&QA=&EO;G,\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,S(L,C`P/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XQ,BXR,SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@
M8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($U!4D=)3BU,1494.B`S96T[(%1%6%0M24Y$14Y4.B`M,65M
M)SX-"B!%>'!I<F%T:6]N<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/B@Q-RPP,#`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C(Q+C8W/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-
M"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@
M34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(#QB/D]P
M=&EO;G,@;W5T<W1A;F1I;F<L(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$T/"]B
M/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y
M;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,BPS-S<L-3$Y/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G
M1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^,30N,S(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^
M)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XV+C$Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C<L-C@Q+#<S,SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)
M6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@
M,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P
M>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P
M/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%
M3E0Z("TQ96TG/@T*(#QB/D]P=&EO;G,@97AE<F-I<V%B;&4L(%-E<'1E;6)E
M<B8C>$$P.S,P+"`R,#$T/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P
M.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,2PU,C<L-3DT/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N
M=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3,N.#<\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XT+CDW/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C8L,30X+#4Q,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S
M<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X
M(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^
M#0H@/"]T<CX-"B`\+W1A8FQE/@T*(#PO9&EV/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT
M;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P
M-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z
M+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE
M971S+U-H965T,C0N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@
M<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H
M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%
M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O
M:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A
M<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O
M;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L
M92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5!1#X-"B`@("`@(#QT<CX-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^
M/'-T<F]N9SY)3D-/344@*$Q/4U,I(%!%4B!#3TU-3TX@4TA!4D4@*%1A8FQE
M<RD\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@
M8V]L<W!A;CTS1#$^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@
M,C`Q-#QB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V%L
M8W5L871I;VYS(&]F($)A<VEC(&%N9"!$:6QU=&5D($EN8V]M92`H3&]S<RD@
M<&5R($-O;6UO;B!3:&%R93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU43U`Z(#9P="<^#0H@5&AE(&-A;&-U;&%T:6]N<R!O9B!B87-I
M8R!A;F0@9&EL=71E9"!I;F-O;64@*&QO<W,I('!E<B!C;VUM;VX-"B!S:&%R
M92!F;W(@=&AE('1H<F5E(&%N9"!N:6YE(&UO;G1H('!E<FEO9',@96YD960@
M4V5P=&5M8F5R)B-X03`[,S`L#0H@,C`Q-"!A;F0@,C`Q,R!A<F4@87,@9F]L
M;&]W<SH\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!X.R!&
M3TY4+5-)6D4Z(#%P>#L@34%21TE.+51/4#H@,3)P>"<^#0H@)B-X03`[/"]P
M/@T*(#QT86)L92!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P
M<V4G(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0Y
M,B4@86QI9VX],T1C96YT97(@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D('=I
M9'1H/3-$-C<E/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS
M1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#0E/CPO=&0^#0H@/'1D
M/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!W:61T:#TS1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO
M=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS
M1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^
M#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P
M,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#8@86QI
M9VX],T1C96YT97(^/&(^5&AR964@36]N=&AS($5N9&5D/&)R("\^#0H@4V5P
M=&5M8F5R)B-X03`[,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P
M,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG
M;CTS1&-E;G1E<CX\8CY.:6YE($UO;G1H<R!%;F1E9#QB<B`O/@T*(%-E<'1E
M;6)E<B8C>$$P.S,P+#PO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z
M(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/
M5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS
M<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$T/"]B/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/
M33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N
M/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$S/"]B/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/
M5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS
M<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$T/"]B/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/
M33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N
M/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CXR,#$S/"]B/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
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M1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M
M24Y$14Y4.B`M,65M)SX-"B`\8CY.970@:6YC;VUE("AL;W-S*2`F(W@R,#$S
M.R!B87-I8R!A;F0@9&EL=71E9#PO8CX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^*#$L-3@V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,2PP.3,\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#<L-S$W/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^*#$P-SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/
M3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@
M34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(#QB/E=E
M:6=H=&5D+6%V97)A9V4@<VAA<F5S(&]U='-T86YD:6YG("8C>#(P,3,[(&)A
M<VEC/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$S+#8Q
M.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,BPW,#<\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3,L-#8P/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/C$R+#<U.#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*
M(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&
M5#H@,V5M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@169F96-T(&]F(&1I;'5T
M:79E('-E8W5R:71I97,Z/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M
M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494
M.B`U96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!3=&]C:R!O<'1I;VYS/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`@86QI9VX],T1R:6=H=#X-"B`F(W@R,#$T.R8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
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M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`@86QI9VX]
M,T1R:6=H=#X-"B`F(W@R,#$T.R8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<"!A;&EG;CTS1')I
M9VAT/@T*("8C>#(P,30[)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO
M<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP
M('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI
M9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L
M:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G
M/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^
M#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A
M;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[
M(%1%6%0M24Y$14Y4.B`M,65M)SX-"B`\8CY796EG:'1E9"UA=F5R86=E('-H
M87)E<R!O=71S=&%N9&EN9R`F(W@R,#$S.R!D:6QU=&5D/"]B/CPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^,3,L-C$Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG
M:'0^,3,L,#0V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3,L-#8P
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@
M<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3(L-S4X/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@
M/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP
M('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X
M03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*
M(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S
M<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X
M(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@
M,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*(#QB/D)A<VEC(&EN8V]M92`H;&]S<RD@<&5R(&-O
M;6UO;B!S:&%R93PO8CX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!
M,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,"XQ,CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N
M/3-$<FEG:'0^,"XP.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF
M(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,"XU-SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^*#`N,#$\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*(#QB/D1I;'5T960@:6YC;VUE("AL;W-S*2!P97(@
M8V]M;6]N('-H87)E/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C
M>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@P+C$R/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$
M)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XP+C`X/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO
M=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P
M.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@P+C4W
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE
M/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M86QI9VX],T1R:6=H=#XH,"XP,3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\
M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C
M>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#PO
M=&%B;&4^#0H@/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM
M/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S
M,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X
M.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970R-2YH
M=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A
M8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C
M:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV
M/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T
M/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$
M4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R
M:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P
M;W)T(&ED/3-$240P14%$/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D)54TE.
M15-3(%-%1TU%3E13("A486)L97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/E-E9VUE;G0@4F5P;W)T:6YG($EN9F]R;6%T:6]N
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/&1I=CX-"B`\<"!S
M='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:13H@,3!P=#L@
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M92!S:6UI;&%R('!R;V1U8W1S+`T*('1H92!S96=M96YT<R!H879E(&)E96X@
M9&ES=&EN8W0@9'5E('1O('1H92!D:69F97)E;G0@;65T:&]D<R!T:&4-"B!#
M;VUP86YY('5S97,@=&\@<V5L;"P@;6%R:V5T(&%N9"!D:7-T<FEB=71E('1H
M92!P<F]D=6-T<RX-"B!-86YA9V5M96YT(&5V86QU871E<R!T:&4@<&5R9F]R
M;6%N8V4@;V8@=&AE(%4N4RX@5VAO;&5S86QE+`T*($EN=&5R;F%T:6]N86P@
M86YD(%)E=&%I;"!$:7)E8W0@<V5G;65N=',@8F%S960@;VX@;F5T('-A;&5S
M(&%N9`T*(&EN8V]M92`H;&]S<RD@9G)O;2!O<&5R871I;VYS+B!3=6-H(&UE
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M9"!A<R!U;F%L;&]C871E9`T*(&-O<G!O<F%T92!E>'!E;G-E<RX\+W`^#0H@
M/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!X.R!&3TY4+5-)6D4Z(#%P
M>#L@34%21TE.+51/4#H@,3)P>"<^#0H@)B-X03`[/"]P/@T*(#QT86)L92!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P<V4G(&-E;&QS<&%C
M:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0Y,B4@86QI9VX],T1C
M96YT97(@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D('=I9'1H/3-$-C0E/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@
M/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D
M/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T
M:#TS1#,E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@
M/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED
M)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#8@86QI9VX],T1C96YT97(^
M/&(^5&AR964@36]N=&AS($5N9&5D/&)R("\^#0H@4V5P=&5M8F5R)B-X03`[
M,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@<W1Y
M;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG
M;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG;CTS1&-E;G1E<CX\8CY.:6YE
M($UO;G1H<R!%;F1E9#QB<B`O/@T*(%-E<'1E;6)E<B8C>$$P.S,P+#PO8CX\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@
M<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E
M;G1E<CX\8CXR,#$T/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L
M:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E
M<CX\8CXR,#$S/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G
M('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\
M8CXR,#$T/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A
M;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CXR
M,#$S/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#$T
M(&%L:6=N/3-$8V5N=&5R/BAI;B!T:&]U<V%N9',I/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*
M(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z
M("TQ96TG/@T*(#QB/DYE="!S86QE<SPO8CX\+W`^#0H@/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:
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M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B
M9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG
M/@T*($EN=&5R;F%T:6]N86P\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XS,RPR-#<\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3`L
M,S8P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C@W+#DV.3PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XR-2PT,S,\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*(%)E=&%I;"!$:7)E8W0\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XS+#8U-CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XS+#<R-CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ
M,2PX-3(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,3(L.3<R/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q
M<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@
M<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@
M,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X
M('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P
M(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P
M>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q
M<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^
M#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,
M1494.B`S96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!4;W1A;"!N970@<V%L
M97,\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ-C(L,C0T/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C$T,BPR,CD\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,SDU+#DW-CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$
M)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XS,S<L.#8R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$
M)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(#QB
M/DEN8V]M92`H;&]S<RD@9G)O;2!O<&5R871I;VYS/"]B/CPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO
M9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N
M=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^
M#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z
M(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,
M1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!5+E,N(%=H;VQE<V%L
M93PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y
M;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1')I9VAT/CDL.3$Y/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/C$U+#(Y-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XQ,RPP.38\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^,C,L-C<Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!);G1E
M<FYA=&EO;F%L/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XR+#$T,3PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE
M/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1')I9VAT/C(Q,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/C$L,C(V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO
M=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#(L,3@U/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T
M9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/
M3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&
M/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%
M.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM
M3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@4F5T86EL($1I<F5C
M=#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y
M;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#,W,CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z
M(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XH,C8W/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@Q+#`X.#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)
M6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XH-3,S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'
M24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@56YA;&QO8V%T
M960@8V]R<&]R871E(&5X<&5N<V5S/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XH,RPR-C`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O
M;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#,L-30W/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/B@Q,"PQ-C`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N
M=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#DL,S8S/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[
M/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*
M(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI
M9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L
M:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G
M/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V
M86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,V5M
M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@5&]T86P@:6YC;VUE(&9R;VT@;W!E
M<F%T:6]N<SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O
M;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N
M=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C@L-#(X/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].
M5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C$Q+#8Y,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R
M87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\
M+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XS+#`W-#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$
M)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI
M9VX],T1R:6=H=#XQ,2PU.3`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO
M<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4]
M,T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@/&(^
M1&5P<F5C:6%T:6]N(&%N9"!A;6]R=&EZ871I;VX\+V(^/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)
M6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F
M;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-
M"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%
M1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*(%4N4RX@5VAO;&5S86QE
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL
M93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$L.#@X/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,BPQ
M-C$\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y
M;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/B@V+#0P.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#8L,S0P/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X
M03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI
M9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!4
M15A4+4E.1$5.5#H@+3%E;2<^#0H@26YT97)N871I;VYA;#PO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U3
M25I%.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^*#$L,S<S/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!
M,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@R.3`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4]
M,T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^*#0L,#4T/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@Q
M+#$W,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!B9V-O
M;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*
M(%)E=&%I;"!$:7)E8W0\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!
M,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@S.#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XH-C8\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P
M.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$V-3PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XH,3DW/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG
M/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%
M.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM
M3$5&5#H@,V5M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@5&]T86P@9&5P<F5C
M:6%T:6]N(&%N9"!A;6]R=&EZ871I;VX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH
M,RPR.3D\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@
M<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1')I9VAT/B@R+#4Q-SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^
M)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$P+#8R
M.#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^
M*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL
M93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^*#<L-S`W/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO
M<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/"]T86)L
M93X-"B`\<"!S='EL93TS1"=-05)'24XM0D]45$]-.B`P<'0[($9/3E0M4TE:
M13H@,3)P=#L@34%21TE.+51/4#H@,'!T)SX-"B`F(WA!,#L\+W`^#0H@/'1A
M8FQE('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;CL@0D]21$52+4-/3$Q!4%-%.B!C;VQL87!S92<@8V5L
M;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#<V)2!A;&EG
M;CTS1&-E;G1E<B!B;W)D97(],T0P/@T*(#QT<CX-"B`\=&0@=VED=&@],T0W
M,B4^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-R4^/"]T
M9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M('=I9'1H/3-$-R4^/"]T9#X-"B`\=&0^/"]T9#X-
M"B`\=&0^/"]T9#X-"B`\=&0^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA
M;B<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4]
M,T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS
M1&)O='1O;2!C;VQS<&%N/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY397!T96UB
M97(F(WA!,#LS,"P\8G(@+SX-"B`R,#$T/"]B/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/
M33H@(S`P,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N
M/3-$,B!A;&EG;CTS1&-E;G1E<CX\8CY$96-E;6)E<B8C>$$P.S,Q+#QB<B`O
M/@T*(#(P,3,\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
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M<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$
M14Y4.B`M,65M)SX-"B`\8CY!<W-E=',\+V(^/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*
M(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&
M5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@52Y3+B!7:&]L97-A;&4\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,S$V+#,V.3PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^,CDQ+#<U-SPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*
M(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&
M5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@26YT97)N871I;VYA;#PO
M<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$S,"PX-S,\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,S4L,S8U/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@/'1D('9A;&EG
M;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!2971A:6P@1&ER96-T/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^-3`W/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!A;&EG;CTS1')I9VAT/C<S,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*
M(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86XG(&)G8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI
M9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4
M+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!4
M15A4+4E.1$5.5#H@+3%E;2<^#0H@56YA;&QO8V%T960O($-O<G!O<F%T92\@
M3W1H97(\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XX+#DQ-3PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XX+#@X-SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[
M)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z
M(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X
M('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P
M,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P
M(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO
M=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&
M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$
M=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#-E;3L@5$585"U)
M3D1%3E0Z("TQ96TG/@T*(%1O=&%L(&%S<V5T<SPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I
M9VAT/C0U-BPV-C0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P
M/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X
M03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^,S,V+#<S.3PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X
M03`[)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)
M6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@
M,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P
M>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z
M(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C
M,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF
M(WA!,#L\+W1D/@T*(#PO='(^#0H@/"]T86)L93X-"B`\+V1I=CX\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B
M;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C86)A8F)F7V1C
M.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@
M9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S
M,#@O5V]R:W-H965T<R]3:&5E=#(V+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M
M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X
M="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D
M/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N
M=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS
M1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO
M=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-
M"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%-48^#0H@("`@
M("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O
M=W-P86X],T0R/CQS=')O;F<^3U1(15(@*%1A8FQE<RD\8G(^/"]S=')O;F<^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-
M;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V%S:"!$:79I9&5N9',@1&5C
M;&%R960\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\9&EV/@T*
M(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0
M.B`V<'0G/@T*($1I=FED96YD<R!D96-L87)E9"!I;B!T:&4@;FEN92!M;VYT
M:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30-"B!A<F4@87,@9F]L
M;&]W<SH\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T.R!&
M3TY4+5-)6D4Z(#$R<'0[($U!4D=)3BU43U`Z(#!P="<^#0H@)B-X03`[/"]P
M/@T*(#QT86)L92!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L;&%P
M<V4G(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0X
M-"4@86QI9VX],T1C96YT97(@8F]R9&5R/3-$,#X-"B`\='(^#0H@/'1D/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@
M/'1D('=I9'1H/3-$,C<E/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W
M:61T:#TS1#,E/CPO=&0^#0H@/'1D('=I9'1H/3-$,C8E/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#,E/CPO=&0^#0H@/'1D('=I9'1H
M/3-$,C8E/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P(&%L:6=N/3-$8V5N=&5R
M/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T.R!&3TY4+49!34E,63H@
M5&EM97,@3F5W(%)O;6%N.R!"3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S
M;VQI9#L@5TE$5$@Z(#8U+C-P="<@86QI9VX],T1C96YT97(^/&(^1&EV:61E
M;F0F(WA!,#MP97(F(WA!,#MS:&%R93PO8CX\+W`^#0H@/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE
M/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX]
M,T1B;W1T;VT@86QI9VX],T1C96YT97(^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,7!T.R!&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;CL@34%21TE.+51/4#H@,'!T)R!A;&EG;CTS1&-E;G1E
M<CX\8CY$871E)B-X03`[9&5C;&%R960\+V(^/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL
M93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N
M/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R/@T*(#QP('-T>6QE/3-$)TU!4D=)
M3BU"3U143TTZ(#%P=#L@1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#!P="<@86QI9VX],T1C96YT
M97(^/&(^1&%T928C>$$P.V]F)B-X03`[<F5C;W)D/"]B/CPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@<V]L:60G
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E<CX-"B`\<"!S='EL93TS
M1"=-05)'24XM0D]45$]-.B`Q<'0[($9/3E0M4TE:13H@.'!T.R!&3TY4+49!
M34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0.B`P<'0G(&%L:6=N
M/3-$8V5N=&5R/CQB/E!A>6UE;G0F(WA!,#MD871E/"]B/CPO<#X-"B`\+W1D
M/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].
M5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^
M#0H@/'1D('9A;&EG;CTS1'1O<"!A;&EG;CTS1&-E;G1E<CX-"B`D)B-X03`[
M)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[,"XP
M,S<U,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1C96YT97(^36%R
M8V@@,3$L(#(P,30\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$8V5N
M=&5R/DUA>2`Q+"`R,#$T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1&-E;G1E<CY-87D@,34L(#(P,30\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;B<^#0H@/'1D('9A;&EG;CTS1'1O<"!A;&EG;CTS1&-E;G1E<CX-"B`D
M)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X03`[)B-X
M03`[,"XP,S<U,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1C96YT
M97(^2G5N92`Q.2P@,C`Q-#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1C96YT97(^075G=7-T(#$L(#(P,30\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$8V5N=&5R/D%U9W5S="`Q-2P@,C`Q-#PO=&0^#0H@/"]T<CX-
M"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@
M5&EM97,@3F5W(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L
M:6=N/3-$=&]P(&%L:6=N/3-$8V5N=&5R/@T*("0F(WA!,#LF(WA!,#LF(WA!
M,#LF(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LP+C`S-S4P/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E<CY*=6QY(#(Y+"`R,#$T
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E<CY/8W1O8F5R
M(#,Q+"`R,#$T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E
M<CY.;W9E;6)E<B`Q-"P@,C`Q-#PO=&0^#0H@/"]T<CX-"B`\+W1A8FQE/@T*
M(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q
M,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'24XM5$]0
M.B`Q,G!T)SX-"B!$:79I9&5N9',@9&5C;&%R960@:6X@=&AE(&YI;F4@;6]N
M=&AS(&5N9&5D(%-E<'1E;6)E<B8C>$$P.S,P+"`R,#$S#0H@87)E(&%S(&9O
M;&QO=W,Z/"]P/@T*(#QP('-T>6QE/3-$)TU!4D=)3BU"3U143TTZ(#!P=#L@
M1D].5"U325I%.B`Q,G!T.R!-05)'24XM5$]0.B`P<'0G/@T*("8C>$$P.SPO
M<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@5&EM97,@3F5W(%)O;6%N.R!"3U)$15(M0T],3$%04T4Z(&-O;&QA
M<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<],T0P('=I9'1H/3-$
M.#0E(&%L:6=N/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT9#X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0S)3X\+W1D/@T*
M(#QT9"!W:61T:#TS1#(W)3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@
M=VED=&@],T0S)3X\+W1D/@T*(#QT9"!W:61T:#TS1#(V)3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0S)3X\+W1D/@T*(#QT9"!W:61T
M:#TS1#(V)3X\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<"!A;&EG;CTS1&-E;G1E
M<CX-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ
M(%1I;65S($YE=R!2;VUA;CL@0D]21$52+4)/5%1/33H@(S`P,#`P,"`Q<'0@
M<V]L:60[(%=)1%1(.B`V-2XS<'0G(&%L:6=N/3-$8V5N=&5R/CQB/D1I=FED
M96YD)B-X03`[<&5R)B-X03`[<VAA<F4\+V(^/"]P/@T*(#PO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL
M93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N
M/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R/@T*(#QP('-T>6QE/3-$)TU!4D=)
M3BU"3U143TTZ(#%P=#L@1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#!P="<@86QI9VX],T1C96YT
M97(^/&(^1&%T92!D96-L87)E9#PO8CX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$
M)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1C96YT97(^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/
M5%1/33H@,7!T.R!&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+51/4#H@,'!T)R!A;&EG;CTS1&-E;G1E<CX\
M8CY$871E(&]F(')E8V]R9#PO8CX\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/
M4D1%4BU"3U143TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1C96YT97(^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/
M33H@,7!T.R!&3TY4+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;CL@34%21TE.+51/4#H@,'!T)R!A;&EG;CTS1&-E;G1E<CX\8CY0
M87EM96YT(&1A=&4\+V(^/"]P/@T*(#PO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W
M(%)O;6%N)R!B9V-O;&]R/3-$(T-#145&1CX-"B`\=&0@=F%L:6=N/3-$=&]P
M(&%L:6=N/3-$8V5N=&5R/@T*("0F(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LF
M(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LP+C`S,3(U/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;2!A;&EG;CTS1&-E;G1E<CY-87)C:"`Q,BP@,C`Q,SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@86QI9VX],T1C96YT97(^36%Y(#$L(#(P,3,\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$8V5N=&5R/DUA>2`Q-2P@,C`Q
M,SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T
M.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N
M/3-$=&]P(&%L:6=N/3-$8V5N=&5R/@T*("0F(WA!,#LF(WA!,#LF(WA!,#LF
M(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LF(WA!,#LP+C`S,3(U/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E<CY*=6YE(#$S+"`R,#$S/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E<CY!=6=U<W0@,2P@
M,C`Q,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1C96YT97(^075G
M=7-T(#$U+"`R,#$S/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG(&)G
M8V]L;W(],T0C0T-%149&/@T*(#QT9"!V86QI9VX],T1T;W`@86QI9VX],T1C
M96YT97(^#0H@)"8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P.R8C>$$P
M.R8C>$$P.R8C>$$P.S`N,#,Q,C4\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$8V5N=&5R/D%U9W5S="`R+"`R,#$S/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;2!A;&EG;CTS1&-E;G1E<CY.;W9E;6)E<B`Q+"`R,#$S/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1&-E;G1E<CY.;W9E;6)E<B`Q-2P@,C`Q
M,SPO=&0^#0H@/"]T<CX-"B`\+W1A8FQE/@T*(#PO9&EV/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W5P<&QE;65N
M=&%L($-A<V@@1FQO=R!);F9O<FUA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/
M33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86X[($U!4D=)3BU43U`Z(#!P="<^#0H@/&(^4W5P<&QE;65N=&%L
M(&-A<V@@9FQO=R!I;F9O<FUA=&EO;CPO8CX\+W`^#0H@/'`@<W1Y;&4],T0G
M34%21TE.+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$R<'0[($U!4D=)3BU4
M3U`Z(#!P="<^#0H@)B-X03`[/"]P/@T*(#QT86)L92!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($)/
M4D1%4BU#3TQ,05!313H@8V]L;&%P<V4G(&-E;&QS<&%C:6YG/3-$,"!C96QL
M<&%D9&EN9STS1#`@=VED=&@],T0W-B4@86QI9VX],T1C96YT97(@8F]R9&5R
M/3-$,#X-"B`\='(^#0H@/'1D('=I9'1H/3-$.#(E/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!W:61T:#TS1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@
M/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!W
M:61T:#TS1#0E/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D/CPO=&0^#0H@/'1D
M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ
M(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS
M1#8@86QI9VX],T1C96YT97(^/&(^3FEN92!-;VYT:',@16YD960\8G(@+SX-
M"B!397!T96UB97(@,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M
M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O
M;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/C(P,30\+V(^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$
M15(M0D]45$]-.B`C,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M
M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQB/C(P,3,\+V(^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`X<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A;&EG;CTS1&-E;G1E
M<CXH:6X@=&AO=7-A;F1S*3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS
M1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&
M3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[
M($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B`\8CY3
M=7!P;&5M96YT86P@9&ES8VQO<W5R92!O9B!C87-H(&9L;W<@:6YF;W)M871I
M;VXZ/"]B/CPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@
M/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!
M34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*
M(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z
M("TQ96TG/@T*($-A<V@@<&%I9"!F;W(@:6YT97)E<W0\+W`^#0H@/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^,RPV-C0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C(L-S0R/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O
M<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$
M14Y4.B`M,65M)SX-"B!#87-H('!A:60@9F]R('1A>&5S/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^-"PW-S$\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^-"PX.3$\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T
M<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,
M63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP
M('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S
M($YE=R!2;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ
M96TG/@T*(#QB/DYO;BUC87-H(&EN=F5S=&EN9R!A8W1I=FET:65S.CPO8CX\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#PO='(^#0H@
M/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I
M;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG
M;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%
M6%0M24Y$14Y4.B`M,65M)SX-"B!4<F%N<VQA=&EO;B!A9&IU<W1M96YT/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$L-3<W/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XQ.3`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@;F]W<F%P/3-$;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/"]T<CX-
M"B`\+W1A8FQE/@T*(#PO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^0V]M<&]N96YT<R!O9B!!8V-U;75L871E
M9"!/=&AE<B!#;VUP<F5H96YS:79E($QO<W,L($YE=#PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQD:78^#0H@/'`@<W1Y;&4],T0G34%21TE.
M+4)/5%1/33H@,'!T.R!&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU43U`Z(#!P="<^#0H@/&(^0V]M<&]N
M96YT<R!O9B!A8V-U;75L871E9"!O=&AE<B!C;VUP<F5H96YS:79E(&QO<W,L
M(&YE=#PO8CX\+W`^#0H@/'`@<W1Y;&4],T0G34%21TE.+4)/5%1/33H@,'!T
M.R!&3TY4+5-)6D4Z(#$R<'0[($U!4D=)3BU43U`Z(#!P="<^#0H@)B-X03`[
M/"]P/@T*(#QT86)L92!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M
M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($)/4D1%4BU#3TQ,05!313H@8V]L
M;&%P<V4G(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@]
M,T0Q,#`E(&%L:6=N/3-$8V5N=&5R(&)O<F1E<CTS1#`^#0H@/'1R/@T*(#QT
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M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!
M,#LF(WA!,#L\+W1D/@T*(#QT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C
M,#`P,#`P(#%P="!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0V
M(&%L:6=N/3-$8V5N=&5R/CQB/E1H<F5E)B-X03`[36]N=&AS)B-X03`[16YD
M960\8G(@+SX-"B!397!T96UB97(@,S`L/"]B/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@<W1Y;&4],T0G0D]21$52+4)/5%1/33H@(S`P
M,#`P,"`Q<'0@<V]L:60G('9A;&EG;CTS1&)O='1O;2!C;VQS<&%N/3-$-B!A
M;&EG;CTS1&-E;G1E<CX\8CY.:6YE($UO;G1H<R!%;F1E9#QB<B`O/@T*(%-E
M<'1E;6)E<B`S,"P\+V(^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14
M3TTZ(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A
M;CTS1#(@86QI9VX],T1C96YT97(^/&(^,C`Q-#PO8CX\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ
M(",P,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS
M1#(@86QI9VX],T1C96YT97(^/&(^,C`Q,SPO8CX\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B8C>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P
M,#`P,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@
M86QI9VX],T1C96YT97(^/&(^,C`Q-#PO8CX\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P
M,#`@,7!T('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L<W!A;CTS1#(@86QI
M9VX],T1C96YT97(^/&(^,C`Q,SPO8CX\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4
M+5-)6D4Z(#AP=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&-O;'-P86X],T0Q-"!A;&EG;CTS1&-E;G1E<CXH:6X@=&AO=7-A;F1S
M*3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#PO
M='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)
M3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D
M('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[
M($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q
M96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B`\:3Y!8V-U;75L871E9"!T<F%N
M<VQA=&EO;B!A9&IU<W1M96YT.CPO:3X\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y;&4],T0G1D].
M5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)SX-
M"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE/3-$)T9/3E0M4TE:13H@
M,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;CL@34%21TE.+4Q%
M1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*($)A;&%N8V4@870@8F5G
M:6YN:6YG(&]F('!E<FEO9#PO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH
M,2PR,3(\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W
M<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,RPQ.30\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XH,BPY-#0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W
M<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,BPX,#0\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!
M,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P
M=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#
M0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4
M+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!
M4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!4<F%N<VQA
M=&EO;B!G86EN("AL;W-S*2!D=7)I;F<@<&5R:6]D/"]P/@T*(#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^*#,L,S`Y/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XR,#`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$
M;F]W<F%P/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$L-3<W
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,3DP/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^
M#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S
M='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@
M<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P
M.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y
M;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO
M<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP
M('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!
M,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\
M+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.
M97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G
M1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N
M.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@0F%L
M86YC92!A="!E;F0@;V8@<&5R:6]D/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#0L
M-3(Q/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XH,BPY.30\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C
M>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@T+#4R,3PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS
M1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L
M:6=N/3-$<FEG:'0^*#(L.3DT/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S
M='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%
M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-
M"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4
M:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4
M.B`M,65M)SX-"B`\:3Y!8V-U;75L871E9"!D969E<G)E9"!L;W-S97,@;VX@
M8V%S:"!F;&]W(&AE9&=E<SH\+VD^/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S
M='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^
M)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL
M93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/"]T<CX-"B`\
M='(@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N)SX-"B`\=&0@=F%L:6=N/3-$=&]P/@T*(#QP('-T>6QE
M/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2
M;VUA;CL@34%21TE.+4Q%1E0Z(#%E;3L@5$585"U)3D1%3E0Z("TQ96TG/@T*
M($)A;&%N8V4@870@8F5G:6YN:6YG(&]F('!E<FEO9#PO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/B@V-3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`]
M,T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#(X/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,S$\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4]
M,T0G1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V
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M<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$
M14Y4.B`M,65M)SX-"B!$97)I=F%T:79E(&9A:7(@=F%L=64@861J=7-T;65N
M="P@;F5T(&]F('1A>&5S(&]F("0T.2!A;F0@)#,R(&9O<@T*('1H92!T:')E
M92!M;VYT:',@96YD960@4V5P=&5M8F5R)B-X03`[,S`L(#(P,30@86YD(#(P
M,3,L#0H@<F5S<&5C=&EV96QY+"!A;F0@)#(V(&%N9"`D,3,Q(&9O<B!T:&4@
M;FEN92!M;VYT:',@96YD960-"B!397!T96UB97(F(WA!,#LS,"P@,C`Q-"!A
M;F0@,C`Q,RP@<F5S<&5C=&EV96QY/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X
M03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H
M=#XW,SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R
M87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@T.#PO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z
M(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R
M:6=H=#XS.3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C$Y-CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[
M/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*
M(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF
M(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI
M9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-
M"B`\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^
M)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L
M:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G
M/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O
M;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED
M)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R
M/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@
M<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@
M3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E
M;2<^#0H@0F%L86YC92!A="!E;F0@;V8@<&5R:6]D/"]P/@T*(#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z
M(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$
M<FEG:'0^.#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^)B-X03`[)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH-S8\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X
M<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/C@\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/B8C
M>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S
M='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&%L:6=N/3-$<FEG:'0^*#<V/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#%P>"<^#0H@/'1D('9A;&EG;CTS1&)O
M='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/
M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$
M)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE
M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P
M/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T
M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[
M/"]P/@T*(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL
M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO
M<#X-"B`\+W1D/@T*(#QT9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T
M>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE
M=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O
M<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9
M.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$
M14Y4.B`M,65M)SX-"B`\:3Y!8V-U;75L871E9"!E9F9E8W0@;V8@<F5T:7)E
M;65N="!B96YE9FET(&]B;&EG871I;VYS.CPO:3X\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@
M.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF
M;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T
M9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\
M+W1R/@T*(#QT<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-
M24Q9.B!4:6UE<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@
M/'`@<W1Y;&4],T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM
M97,@3F5W(%)O;6%N.R!-05)'24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@
M+3%E;2<^#0H@0F%L86YC92!A="!B96=I;FYI;F<@;V8@<&5R:6]D/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M(&%L:6=N/3-$<FEG:'0^*#<S,3PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;2!N;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS
M1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[
M/"]F;VYT/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#$L,3,T/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/
M3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX]
M,T1R:6=H=#XH-S0U/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A
M<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH,2PQ-C`\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*
M(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,3!P=#L@1D].5"U&
M04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO<CTS1"-#0T5%1D8^#0H@
M/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS1"=&3TY4+5-)6D4Z(#$P
M<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M86X[($U!4D=)3BU,1494
M.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!!;6]U;G1S(')E8VQA<W-I
M9FEE9"!F<F]M(&%C8W5M=6QA=&5D(&]T:&5R(&-O;7!R96AE;G-I=F4@;&]S
M<SH-"B`\<W5P('-T>6QE/3-$)T9/3E0M4TE:13H@.#4E.R!615)424-!3"U!
M3$E'3CH@=&]P)SXH,2D\+W-U<#X\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!
M,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O
M;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE
M/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"B`\+W1R/@T*(#QT
M<B!S='EL93TS1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE
M<R!.97<@4F]M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4]
M,T0G1D].5"U325I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O
M;6%N.R!-05)'24XM3$5&5#H@,V5M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@
M06UO<G1I>F%T:6]N(&]F(&%C='5A<FEA;"!L;W-S97,L(&YE="!O9B!T87AE
M<R!O9B`D-2!A;F0@)#@@9F]R('1H90T*('1H<F5E(&UO;G1H<R!E;F1E9"!3
M97!T96UB97(@,S`L(#(P,30@86YD(#(P,3,L(')E<W!E8W1I=F5L>2P@86YD
M#0H@)#$T(&%N9"`D,C<@9F]R('1H92!N:6YE(&UO;G1H<R!E;F1E9"!397!T
M96UB97(@,S`L(#(P,30@86YD(#(P,3,L#0H@<F5S<&5C=&EV96QY/"]P/@T*
M(#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&
M3TY4+5-)6D4Z(#AP="<^)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H@/'1D
M('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@86QI9VX],T1R:6=H=#XW/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M(&YO=W)A<#TS1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G
M/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X
M03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$<FEG:'0^
M,30\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/B8C>$$P.R8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N
M="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XR,3PO=&0^#0H@/'1D('9A;&EG
M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^)B-X03`[)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:
M13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T
M=&]M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS
M1')I9VAT/C0P/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS
M1&YO=W)A<#XF(WA!,#LF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE
M/3-$)T9/3E0M4TE:13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT9#XF
M(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-
M"B`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU4
M3U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z
M(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0^
M)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@
M/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M5$]0
M.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D
M/B8C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`Q<'@@<V]L:60G/B8C>$$P.SPO<#X-"B`\+W1D/@T*(#QT
M9#XF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@,3!P=#L@1D].5"U&04U)3%DZ(%1I;65S($YE=R!2;VUA;B<@8F=C;VQO
M<CTS1"-#0T5%1D8^#0H@/'1D('9A;&EG;CTS1'1O<#X-"B`\<"!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86X[($U!4D=)3BU,1494.B`Q96T[(%1%6%0M24Y$14Y4.B`M,65M)SX-"B!"
M86QA;F-E(&%T(&5N9"!O9B!P97)I;V0\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF
M(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M
M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH
M-S(T/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A
M<#XI)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T
M>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\
M=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT@86QI9VX],T1R:6=H=#XH,2PQ,C`\+W1D/@T*(#QT9"!V86QI9VX],T1B
M;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%.B`X<'0G/B8C
M>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^)#PO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/B@W,C0\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!
M,#L\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G
M1D].5"U325I%.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG
M;CTS1')I9VAT/B@Q+#$R,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N
M;W=R87`],T1N;W=R87`^*28C>$$P.SPO=&0^#0H@/"]T<CX-"B`\='(@<W1Y
M;&4],T0G1D].5"U325I%.B`Q<'@G/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$15(M
M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/
M4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\
M=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="3U)$
M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\+W1D
M/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52
M+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-
M"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS1"="
M3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"B`\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]2
M1$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T
M9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C
M>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X-"B`\<"!S='EL93TS
M1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-
M"B`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G
M0D]21$52+51/4#H@(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@
M/"]T9#X-"B`\=&0^)B-X03`[/"]T9#X-"B`\+W1R/@T*(#QT<B!S='EL93TS
M1"=&3TY4+5-)6D4Z(#$P<'0[($9/3E0M1D%-24Q9.B!4:6UE<R!.97<@4F]M
M86XG/@T*(#QT9"!V86QI9VX],T1T;W`^#0H@/'`@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!-05)'
M24XM3$5&5#H@,65M.R!415A4+4E.1$5.5#H@+3%E;2<^#0H@5&]T86P@86-C
M=6UU;&%T960@;W1H97(@8V]M<')E:&5N<VEV92!L;W-S(&%T(&5N9"!O9B!P
M97)I;V0\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT
M('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T)SXF(WA!,#LF(WA!,#L\+V9O;G0^
M/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH-2PR,S<\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P/BDF(WA!,#L\+W1D/@T*
M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@<W1Y;&4],T0G1D].5"U325I%
M.B`X<'0G/B8C>$$P.SPO9F]N=#X\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T
M;VT^)#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT
M/B@T+#$Y,#PO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N
M;W=R87`^*28C>$$P.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N
M="!S='EL93TS1"=&3TY4+5-)6D4Z(#AP="<^)B-X03`[/"]F;VYT/CPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XD/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M(&%L:6=N/3-$<FEG:'0^*#4L,C,W/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#XI)B-X03`[/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)T9/3E0M4TE:13H@.'!T
M)SXF(WA!,#L\+V9O;G0^/"]T9#X-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/B0\
M+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#XH-"PQ
M.3`\+W1D/@T*(#QT9"!V86QI9VX],T1B;W1T;VT@;F]W<F%P/3-$;F]W<F%P
M/BDF(WA!,#L\+W1D/@T*(#PO='(^#0H@/'1R('-T>6QE/3-$)T9/3E0M4TE:
M13H@,7!X)SX-"B`\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H@/'1D('9A
M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*(#QT9"!V86QI9VX]
M,T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P,"`S
M<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N/3-$
M8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,W!X
M(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO=&0^
M#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V86QI
M9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P,#`P
M,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L:6=N
M/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@
M,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P.SPO
M=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT9"!V
M86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@(S`P
M,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@=F%L
M:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P
M,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C>$$P
M.SPO=&0^#0H@/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*(#QT
M9"!V86QI9VX],T1B;W1T;VT^#0H@/'`@<W1Y;&4],T0G0D]21$52+51/4#H@
M(S`P,#`P,"`S<'@@9&]U8FQE)SXF(WA!,#L\+W`^#0H@/"]T9#X-"B`\=&0@
M=F%L:6=N/3-$8F]T=&]M/@T*(#QP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P
M,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*(#PO=&0^#0H@/'1D/B8C
M>$$P.SPO=&0^#0H@/"]T<CX-"B`\+W1A8FQE/@T*(#QP('-T>6QE/3-$)TU!
M4D=)3BU"3U143TTZ(#!P=#L@1D].5"U325I%.B`Q,G!T.R!-05)'24XM5$]0
M.B`P<'0G/@T*("8C>$$P.SPO<#X-"B`\=&%B;&4@<W1Y;&4],T0G1D].5"U3
M25I%.B`Q,'!T.R!&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N.R!"3U)$
M15(M0T],3$%04T4Z(&-O;&QA<'-E)R!C96QL<W!A8VEN9STS1#`@8V5L;'!A
M9&1I;F<],T0P('=I9'1H/3-$,3`P)2!B;W)D97(],T0P/@T*(#QT<CX-"B`\
M=&0@=F%L:6=N/3-$=&]P('=I9'1H/3-$-"4@86QI9VX],T1L969T/B@Q*3PO
M=&0^#0H@/'1D('9A;&EG;CTS1'1O<"!A;&EG;CTS1&QE9G0^06UO=6YT<R!A
M<F4@<F5C;W)D960@:6X@<V5L;&EN9RP-"B!G96YE<F%L(&%N9"!A9&UI;FES
M=')A=&EV92!E>'!E;G-E(&]N('1H92!#;VYD96YS960@8V]N<V]L:61A=&5D
M#0H@<W1A=&5M96YT<R!O9B!O<&5R871I;VYS+CPO=&0^#0H@/"]T<CX-"B`\
M+W1A8FQE/@T*(#PO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM
M+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S
M,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C
M.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S+U-H965T,C<N
M:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT
M86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S
M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I
M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E
M=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS
M1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C
M<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E
M<&]R="!I9#TS1$E$,$574T%)/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D)A
M<VES(&]F(%!R97-E;G1A=&EO;B!A;F0@4W5M;6%R>2!!8V-O=6YT:6YG(%!O
M;&EC:65S("T@061D:71I;VYA;"!);F9O<FUA=&EO;B`H1&5T86EL*2`H55-$
M("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M(&-O;'-P86X],T0R/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXQ,B!-;VYT:',@
M16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q,SQB<CX\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y$96,N(#,Q+"`R,#$S/&)R/CPO=&@^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D1E8RX@,S$L(#(P,3(\8G(^/"]T
M:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V-H961U
M;&4@3V8@4VEG;FEF:6-A;G0@06-C;W5N=&EN9R!0;VQI8VEE<R!;3&EN92!)
M=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4&5R8V5N=&%G92!O9B!T;W1A;"!A;FYU86P@;F5T('-A;&5S
M(&EN('1H92!T:&ER9"!A;F0@9F]U<G1H('%U87)T97)S/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-C$N,#`E/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3@N,#`E/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&EP<&EN
M9R!A;F0@:&%N9&QI;F<@<F5V96YU93PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`R,3DL,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^)"`R-C8L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Y,#`L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Y,3@L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D1E<FEV871I=F4@9F%I<B!V86QU92!A9&IU<W1M96YT(&=A:6X@*&QO
M<W,I+"!N970@;V8@=&%X/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XW,RPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@T."PP,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,SDL,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,3DV+#`P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-T<G5C='5R:6YG
M(&5X<&5N<V5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-SDL
M,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,3(U+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C,V-RPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^1F]R96EG;B!E>&-H86YG92!C;VYT<F%C
M="!\(%-E;&QI;F<L(&=E;F5R86P@86YD(&%D;6EN:7-T<F%T:79E(&5X<&5N
M<V5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^4V-H961U;&4@3V8@4VEG;FEF:6-A;G0@06-C;W5N=&EN9R!0;VQI
M8VEE<R!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^0VAA;F=E(&EN(&9A:7(@=F%L=64@<F5C
M;W)D960@:6X@96%R;FEN9W,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C4P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^-S8L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/=&AE<B!,;VYG(%1E<FT@3&EA8FEL
M:71I97,@?"!&;W)E:6=N(&5X8VAA;F=E(&-O;G1R86-T/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V-H961U;&4@
M3V8@4VEG;FEF:6-A;G0@06-C;W5N=&EN9R!0;VQI8VEE<R!;3&EN92!)=&5M
M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^3F]T:6]N86P@86UO=6YT/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XV+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-BPP,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&86ER('9A;'5E(&]F
M(&1E<FEV871I=F4@:6YS=')U;65N=',L(&QI86)I;&ET>3PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,C<L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(W+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1F%I<B!6
M86QU92P@3V)S97)V86)L92!I;G!U=',L($QE=F5L(#(@?"!!8V-R=65D($5X
M<&5N<V5S(&%N9"!/=&AE<B!,;VYG+51E<FT@3&EA8FEL:71I97,\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY38VAE
M9'5L92!/9B!3:6=N:69I8V%N="!!8V-O=6YT:6YG(%!O;&EC:65S(%M,:6YE
M($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y&86ER('9A;'5E(&]F(&1E<FEV871I=F4@:6YS=')U;65N
M=',L(&QI86)I;&ET>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M-30L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C4T+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XU-"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&86ER(%9A;'5E+"!/8G-E<G9A8FQE
M(&EN<'5T<RP@3&5V96P@,B!\($]T:&5R($-U<G)E;G0@07-S971S(&%N9"!/
M=&AE<B!,;VYG+51E<FT@07-S971S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V-H961U;&4@3V8@4VEG;FEF:6-A
M;G0@06-C;W5N=&EN9R!0;VQI8VEE<R!;3&EN92!)=&5M<UT\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1F%I<B!V
M86QU92!O9B!D97)I=F%T:79E(&EN<W1R=6UE;G1S+"!A<W-E=#PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$R+#`P,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,BPP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y);G1E<F5S="!2871E(%-W87`@06=R965M96YT<SPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-C:&5D=6QE($]F
M(%-I9VYI9FEC86YT($%C8V]U;G1I;F<@4&]L:6-I97,@6TQI;F4@271E;7-=
M/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D-O;6UE;F-E;65N="!D871E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<R,#$S+3`S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%>'!I<GD@9&%T93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#Y*=6X@,S`L#0H)"3(P,3@\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E
M<FEV871I=F4@9F%I<B!V86QU92!A9&IU<W1M96YT(&=A:6X@*&QO<W,I+"!N
M970@;V8@=&%X/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XW,RPP
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@T."PP,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,SDL,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,3DV+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);G1E<F5S="!2871E(%-W87`@
M06=R965M96YT<R!\($-A<V@@1FQO=R!(961G:6YG/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V-H961U;&4@3V8@
M4VEG;FEF:6-A;G0@06-C;W5N=&EN9R!0;VQI8VEE<R!;3&EN92!)=&5M<UT\
M+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^3F]T:6]N86P@86UO=6YT/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XD(#(V+#<P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^)"`R-BPW,#`L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-
M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W
M-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z
M+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O
M<FMS:&5E=',O4VAE970R."YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D
M:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M
M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@
M("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G
M=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT
M+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H
M:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@
M/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14%&04,^#0H@("`@("`\
M='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P
M86X],T0Q/CQS=')O;F<^0V]M<&]N96YT<R!O9B!);G9E;G1O<GD@*$1E=&%I
M;"D@*%531"`D*3QB<CY);B!4:&]U<V%N9',L('5N;&5S<R!O=&AE<G=I<V4@
M<W!E8VEF:65D/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y$96,N(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#X\<W1R;VYG/DEN=F5N=&]R>2!;3&EN92!)=&5M<UT\+W-T
M<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&:6YI
M<VAE9"!G;V]D<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q
M-C8L.34X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^)"`Q,#@L,S0P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y7;W)K(&EN('!R;V-E<W,\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C$L.#0P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PY-C8\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)A=R!M871E<FEA;',\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$L-3(R/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,BPT.#4\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R974^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4
M;W1A;#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q-S`L,S(P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`Q,3(L-SDQ/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT
M4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O
M;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P
M7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970R.2YH=&UL#0I#
M;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#
M;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-
M"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N
M=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX
M)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ
M<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO
M:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED
M/3-$240P15$R0DD^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^06-Q=6ES:71I
M;VYS("T@061D:71I;VYA;"!);F9O<FUA=&EO;B`H1&5T86EL*3QB<CX\+W-T
M<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$
M,CXP($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M(&-O;'-P86X],T0R/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXP($UO;G1H<R!%;F1E9#PO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/CD@36]N
M=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DIA;BX@,34L(#(P,30\8G(^5&AO;6%S(%!L
M86YT/&)R/E531"`H)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^2F%N+B`Q-2P@,C`Q-#QB<CY4:&]M87,@4&QA;G0\8G(^1T)0("@F(WAA
M,SLI/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L
M(#(P,30\8G(^5&AO;6%S(%!L86YT/&)R/E531"`H)"D\8G(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q,SQB<CY4:&]M87,@
M4&QA;G0\8G(^55-$("@D*3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$T/&)R/E1H;VUA<R!0;&%N=#QB<CY54T0@*"0I
M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P
M,3,\8G(^5&AO;6%S(%!L86YT/&)R/E531"`H)"D\8G(^/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY4:&]M87,@4&QA
M;G0\8G(^1T)0("@F(WAA,SLI/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H/DIA;BX@,34L(#(P,30\8G(^5&AO;6%S(%!L86YT/&)R/E531"`H
M)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2F%N+B`Q-2P@
M,C`Q-#QB<CY4:&]M87,@4&QA;G0\8G(^1T)0("@F(WAA,SLI/&)R/CPO=&@^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D]C="X@,S$L(#(P,30\8G(^5&AO
M;6%S(%!L86YT/&)R/E-U8G-E<75E;G0@179E;G0\8G(^55-$("@D*3QB<CX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y/8W0N(#,Q+"`R,#$T/&)R
M/E1H;VUA<R!0;&%N=#QB<CY3=6)S97%U96YT($5V96YT/&)R/D="4"`H)B-X
M83,[*3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P
M+"`R,#$T/&)R/E1H;VUA<R!0;&%N=#QB<CY#;W-T(&]F(%-A;&5S/&)R/E53
M1"`H)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S
M,"P@,C`Q-#QB<CY/=&AE<B!!8W%U:7-I=&EO;G,\8G(^55-$("@D*3QB<CX\
M+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY"=7-I
M;F5S<R!!8W%U:7-I=&EO;B!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!E<F-E
M;G1A9V4@;V8@97%U:71Y(&EN=&5R97-T<R!A8W%U:7)E9#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$P,"XP,"4\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,#`N,#`E/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^0G5S:6YE<W,@86-Q=6ES:71I;VX@8V%S:"!P86ED/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XD(#8Q+#4P,"PP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XF(WAA,SL@,S<L-#`P
M+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y"=7-I;F5S<R!A8W%U:7-I=&EO;BP@:7-S=6%N
M8V4@;V8@8V]M;6]N('-T;V-K('-H87)E<SPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^-3@Q+#0S,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C4X,2PT,S(\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0G5S:6YE
M<W,@86-Q=6ES:71I;VXL(&-O;6UO;B!S=&]C:R!V86QU93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^.2PP,#`L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PU,#`L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D)U<VEN97-S(&%C<75I<VET:6]N+"!C;VYT:6YG96YT(&-A<V@@
M8V]N<VED97)A=&EO;B!P87EA8FQE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^.2PP,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PU,#`L,#`P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O:F5C
M=&5D(&)E;F5F:70@;V)L:6=A=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ,2PW,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$Q+#<P,"PP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-RPQ,#`L,#`P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y$:7-C;W5N="!R871E(&]F(&]B;&EG871I;VX@<&QA;CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS+C,P)3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS+C,P)3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y!9&1I=&EO;F%L('!A>6UE;G0@;VX@<&QA;B!S971T;&5M96YT/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR+#0P,"PP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M+#4P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^3F5T(&EM<&%C="!O;B!P;&%N('-E='1L96UE;G1S/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.
M970@<&5R:6]D:6,@8F5N969I="!C;W-T/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@4V%L97,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,38L.#`P+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-RPR,#`L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/DEN8V]M92!F<F]M(&]P97)A=&EO;G,\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,2PV,#`L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$L.3`P+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y"=7-I;F5S<R!C;VUB:6YA=&EO;B!I;F-R96%S92!I;B!F86ER('9A
M;'5E(&]F(&EN=F5N=&]R>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XY,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06UO<G1I>F%T:6]N(&]F(&EN=&%N
M9VEB;&4@87-S971S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XY,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C(L-C`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5L:6UI;F%T:6]N(&]F(&%C
M<75I<VET:6]N(&-O<W1S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^.3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);G1E<F5S="!%>'!E;G-E(&%N9"!$
M96)T($ES<W5A;F-E($-O<W0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C0P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,2PT,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^061J=7-T;65N="!T
M;R!C;VUP96YS871I;VX@97AP96YS93PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XR+#$P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y"=7-I;F5S<R!A8W%U
M:7-I=&EO;B!C87-H('!A:60\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@-C$L,S`R+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`U+#,P,"PP,#`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B
M;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C86)A8F)F7V1C
M.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@
M9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S
M,#@O5V]R:W-H965T<R]3:&5E=#,P+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M
M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X
M="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D
M/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N
M=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS
M1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO
M=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-
M"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%5$A!0SX-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@
M<F]W<W!A;CTS1#(^/'-T<F]N9SY0=7)C:&%S92!0<FEC92!O9B!!8W%U:7-I
M=&EO;B`H1&5T86EL*2`H5&AO;6%S(%!L86YT+"!54T0@)"D\8G(^26X@5&AO
M=7-A;F1S+"!U;FQE<W,@;W1H97)W:7-E('-P96-I9FEE9#PO<W1R;VYG/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/C`@36]N
M=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/DIA;BX@,34L(#(P,30\
M8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1H;VUA<R!0
M;&%N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY"=7-I;F5S<R!!8W%U
M:7-I=&EO;B!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D-A<V@\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-C$L
M,S`R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&%R92!C;VYS
M:61E<F%T:6]N(&ES<W5E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^."PS.#(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/'-U<#Y;,5T\+W-U<#X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^5F%L=64@;V8@8V]N=&EN9V5N="!C;VYS:61E<F%T:6]N/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR+#0X.#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELR73PO<W5P
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y7;W)K:6YG(&-A
M<&ET86P@861J=7-T;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,S<T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CQS=7`^6S-=/"]S=7`^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R974^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y4;W1A;"!P=7)C:&%S92!P<FEC93PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^)"`W,BPU-#8\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$,SX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1&EN;F5R1F]O=&YO=&4^#0H@("`@
M("`@(#QT9"!V86QI9VX],T1T;W`^6S%=/"]T9#X-"B`@("`@("`@/'1D(&-O
M;'-P86X],T0R('9A;&EG;CTS1'1O<#Y3:&%R92!C;VYS:61E<F%T:6]N(&ES
M<W5E9"!I<R!V86QU960@870@=&AE(&-L;W-I;F<@;6%R:V5T('!R:6-E(&1I
M<V-O=6YT960@=&\@86-C;W5N="!F;W(@;&%C:R!O9B!M87)K971A8FEL:71Y
M(')E;&%T960@=&\@=&AE(&QO8VL@=7`@<&5R:6]D(&%S(&1E<V-R:6)E9"!I
M;B!T:&4@<VAA<F4@<'5R8VAA<V4@86=R965M96YT+CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$:6YN97)&;V]T;F]T93X-"B`@("`@
M("`@/'1D('9A;&EG;CTS1'1O<#Y;,ET\+W1D/@T*("`@("`@("`\=&0@8V]L
M<W!A;CTS1#(@=F%L:6=N/3-$=&]P/E1H92!V86QU92!O9B!C;VYT:6YG96YT
M(&-O;G-I9&5R871I;VX@<F5P<F5S96YT<R!T:&4@<')E<V5N="!V86QU92!O
M9B!T:&4@97-T:6UA=&5D('!A>6UE;G1S(')E;&%T960@=&\@=&AE(&%T=&%I
M;FUE;G0@;V8@8V5R=&%I;B!F:6YA;F-I86P@=&%R9V5T<R!F;W(@=&AE('EE
M87)S(#(P,30@=&AR;W5G:"`R,#$V+B!4:&4@;6%X:6UU;2!U;F1I<V-O=6YT
M960@8V]N=&EN9V5N="!C;VYS:61E<F%T:6]N('1O(&)E('!A:60@;VX@=&AE
M(&%G<F5E;65N="!I<R`F(WAA,SLU+C4@;6EL;&EO;B`H)#DN,"!M:6QL:6]N
M*2X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1&EN;F5R
M1F]O=&YO=&4^#0H@("`@("`@(#QT9"!V86QI9VX],T1T;W`^6S-=/"]T9#X-
M"B`@("`@("`@/'1D(&-O;'-P86X],T0R('9A;&EG;CTS1'1O<#Y!('=O<FMI
M;F<@8V%P:71A;"!A9&IU<W1M96YT('=A<R!M861E(&EN($UA>2`R,#$T(&%S
M('!R;W9I9&5D(&9O<B!I;B!T:&4@<VAA<F4@<'5R8VAA<V4@86=R965M96YT
M+CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-
M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W
M-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z
M+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O
M<FMS:&5E=',O4VAE970S,2YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D
M:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M
M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@
M("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G
M=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT
M+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H
M:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@
M/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14-!04,^#0H@("`@("`\
M='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P
M86X],T0Q/CQS=')O;F<^4'5R8VAA<V4@4')I8V4@;V8@06-Q=6ES:71I;VX@
M*%!A<F5N=&AE=&EC86PI("A$971A:6PI("A4:&]M87,@4&QA;G0I/&)R/DEN
M($UI;&QI;VYS+"!U;FQE<W,@;W1H97)W:7-E('-P96-I9FEE9#PO<W1R;VYG
M/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIA;BX@,34L(#(P,30\
M8G(^55-$("@D*3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*
M86XN(#$U+"`R,#$T/&)R/D="4"`H)B-X83,[*3QB<CX\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY"=7-I;F5S<R!!8W%U:7-I
M=&EO;B!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y"=7-I;F5S<R!A8W%U:7-I=&EO;BP@8V]N=&EN
M9V5N="!C87-H(&-O;G-I9&5R871I;VX@<&%Y86)L93PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^)"`Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)B-X83,[(#4N-3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\
M+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P
M7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O
M+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K
M<VAE971S+U-H965T,S(N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN
M9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[
M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@
M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E
M>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J
M879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES
M($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT
M86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$521D%#/@T*("`@("`@/'1R
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N
M/3-$,3X\<W1R;VYG/E-U;6UA<GD@;V8@4'5R8VAA<V4@4')I8V4@06QL;V-A
M=&5D($)A<V5D(&]N($5S=&EM871E9"!&86ER(%9A;'5E(&]F($%S<V5T<R!A
M;F0@3&EA8FEL:71I97,@*$1E=&%I;"D@*%531"`D*3QB<CY);B!4:&]U<V%N
M9',L('5N;&5S<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S=')O;F<^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^2F%N+B`Q-2P@
M,C`Q-#QB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T
M<F]N9SY38VAE9'5L92!O9B!"=7-I;F5S<R!!8W%U:7-I=&EO;G,L(%!U<F-H
M87-E(%!R:6-E($%L;&]C871I;VX@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y!8V-O=6YT<R!296-E:79A8FQE/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$T+#(V-SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO<W5P/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);G9E;G1O<GD\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$W+#DQ,CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^3W1H97(@87-S971S/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XT+#`U-#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^3W1H97(@;&EA8FEL:71I97,\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^*#$P+#(T,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/D1E9F5R<F5D(&EN8V]M92!T87@\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^*#@L.#`U*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^1V]O9'=I;&P@86YD(&]T:&5R(&EN=&%N9VEB;&5S/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU-2PS-C`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!A;&QO8V%T960@=F%L=64\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-S(L-30V/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&0@8V]L<W!A;CTS1#,^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1I;FYE<D9O
M;W1N;W1E/@T*("`@("`@("`\=&0@=F%L:6=N/3-$=&]P/ELQ73PO=&0^#0H@
M("`@("`@(#QT9"!C;VQS<&%N/3-$,B!V86QI9VX],T1T;W`^5&AE(&9A:7(@
M=F%L=64@;V8@86-C;W5N=',@<F5C96EV86)L92!A<'!R;WAI;6%T960@=&AE
M(&=R;W-S(&-O;G1R86-T=6%L(&%M;W5N=',@<F5C96EV86)L92X\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^
M#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?
M,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C
M86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S
M+U-H965T,S,N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O
M=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S
M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@
M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M
M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R
M:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE
M;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C
M;&%S<STS1')E<&]R="!I9#TS1$E$,$520T%%/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\
M<W1R;VYG/E5N875D:71E9"!0<F\@1F]R;6$@26YC;'5D92!T:&4@2&ES=&]R
M:6-A;"!3=&%T96UE;G0@;V8@3W!E<F%T:6]N("A$971A:6PI("A54T0@)"D\
M8G(^26X@5&AO=7-A;F1S+"!E>&-E<'0@4&5R(%-H87)E(&1A=&$L('5N;&5S
M<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S=')O;F<^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^,R!-;VYT:',@16YD960\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXY($UO;G1H
M<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$S/&)R/CPO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D)U<VEN97-S
M($%C<75I<VET:6]N+"!0<F\@1F]R;6$@26YF;W)M871I;VX@6TQI;F4@271E
M;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y.970@4V%L97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@,38R+#(T-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@,34V+#<T,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/B0@,SDU+#DW-CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,S@Q+#`S-3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YC;VUE
M("AL;W-S*2!B969O<F4@:6YC;VUE('1A>&5S(&%N9"!E<75I='D@:6X@96%R
M;FEN9W,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8L-S,P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`L
M,#0R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XH,3,P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C@L,3$R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y.970@:6YC;VUE("AL;W-S*3PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XD("@Q+#4X-BD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#@Y.3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H-BPU-S,I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Y-3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M0F%S:6,@96%R;FEN9W,@*&QO<W,I('!E<B!C;VUM;VX@<VAA<F4\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,"XQ,BD\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N,#8\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#`N-#DI
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`P+C`Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y$:6QU=&5D(&5A<FYI;F=S("AL;W-S*2!P97(@8V]M;6]N('-H
M87)E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#`N,3(I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P
M+C`V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XD("@P+C0Y*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@,"XP,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM
M+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S
M,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C
M.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S+U-H965T,S0N
M:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT
M86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S
M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I
M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E
M=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS
M1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C
M<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E
M<&]R="!I9#TS1$E$,$5&4T-)/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/DEN
M=F5S=&UE;G1S("T@061D:71I;VYA;"!);F9O<FUA=&EO;B`H1&5T86EL*2`H
M55-$("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H(&-O;'-P86X],T0R/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXS($UO;G1H
M<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X]
M,T0R/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@
M8V]L<W!A;CTS1#0^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:"!C;VQS<&%N/3-$,3XS($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^,R!-;VYT:',@
M16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$
M,CXY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M(&-O;'-P86X],T0Q/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O
M;'-P86X],T0Q/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$S/&)R/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^
M1W)U<&\@5F%S8V]N:6$@4RY!+D(N/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^1W)U<&\@5F%S8V]N:6$@4RY!
M+D(N/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L
M(#(P,30\8G(^1W)U<&\@5F%S8V]N:6$@4RY!+D(N/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^1W)U<&\@5F%S
M8V]N:6$@4RY!+D(N/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/D1E8RX@,S$L(#(P,3,\8G(^1W)U<&\@5F%S8V]N:6$@4RY!+D(N/&)R/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^
M1W)U<&\@5F%S8V]N:6$@4RY!+D(N/&)R/E1R86YS86-T:6]N(#`R/&)R/DUI
M;FEM=6T\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S
M,"P@,C`Q,SQB<CY'<G5P;R!687-C;VYI82!3+D$N0BX\8G(^5')A;G-A8W1I
M;VX@,#(\8G(^36EN:6UU;3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$T/&)R/D=R=7!O(%9A<V-O;FEA(%,N02Y"+CQB
M<CY4<F%N<V%C=&EO;B`P,CQB<CY-87AI;75M/&)R/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^1W)U<&\@5F%S8V]N
M:6$@4RY!+D(N/&)R/E1R86YS86-T:6]N(#`R/&)R/DUA>&EM=6T\8G(^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY(
M0T$\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^1&5C+B`S,2P@
M,C`Q,SQB<CY(0T$\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^
M1&5C+B`S,2P@,C`Q,3QB<CY(0T$\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY'4R!);G1E<FYA8VEO;F%L(%,O
M03QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R
M,#$T/&)R/D=3($EN=&5R;F%C:6]N86P@4R]!/&)R/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^1W)A;F0@5F5N='5R
M93QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R
M,#$S/&)R/D=R86YD(%9E;G1U<F4\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY'<F%N9"!696YT=7)E/&)R/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^
M1W)A;F0@5F5N='5R93QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y$96,N(#,Q+"`R,#$S/&)R/D=R86YD(%9E;G1U<F4\8G(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^1F5B+B`R.2P@,C`Q,CQB<CY'<F%N9"!6
M96YT=7)E/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/E-C:&5D=6QE(&]F($5Q=6ET>2!-971H;V0@26YV97-T;65N=',@
M6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!E<F-E;G1A9V4@
M;V8@;W=N97)S:&EP(&EN(&5Q=6ET>2!M971H;V0@:6YV97-T;65N=#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,P+C`P)3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,"XP,"4\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C0P+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C0P+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C0P+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3`N,#`E/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%>&-H86YG
M92!R871E(&%T('!E<FEO9"!E;F0@+2!-6$X@=&\@55-$/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,N-#D\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,N-#D\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,N,#8\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D%V97)A9V4@9&%I;'D@97AC:&%N9V4@<F%T92!F;W(@
M<&5R:6]D("T@35A.('1O(%531#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C$S+C$Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,3(N.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$S+C`U/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(N-#$\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,RXQ,3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$R+C<W/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/DEN8W)E87-E("AD96-R96%S92D@:6X@97%U:71Y(&UE=&AO
M9"!I;G9E<W1M96YT/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XD(#$L,S`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/B0@-3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1U
M92!F<F]M(')E;&%T960@<&%R='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ,3<L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C$Q-RPP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,34R+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^17%U:71Y(&EN(&5A<FYI;F=S("AL;W-S97,I+"!N970@;V8@=&%X
M97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4L,3DS+#`P,"D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@U
M+#0U,2PP,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XH-2PS-C`L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#4L,3$S+#`P,"D\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,#`L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-2PS,#`L,#`P
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C8P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@T+#<P,"PP,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$W+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(Q+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<S+#`P
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C4X+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y);7!A:7)M96YT(&]N(&5Q=6ET>2!M971H;V0@:6YV97-T
M;65N="P@;F5T(&]F('1A>#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XU+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PR,#`L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PR,#`L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y&86ER('9A;'5E(&]F(&EN=F5S=&UE;G0\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,RPU,#`L,#`P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,S+#4P,"PP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,S4L,C`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V%R<GEI;F<@=F%L=64@;V8@
M:6YV97-T;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C,P+#4P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,S`L-3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,"PU,#`L,#`P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$R.2PP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M-#0L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,C8U+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR-C4L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(X-RPP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y087EM96YT(&9O
M<B!E<75I='D@;65T:&]D(&EN=F5S=&UE;G0\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3`U+#`P,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#4P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'10
M87)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N
M=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?
M.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#,U+FAT;6P-"D-O
M;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O
M;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*
M/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT
M96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G
M/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS
M/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H
M96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60]
M,T1)1#!%045!1SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY3=6UM87)I>F5D
M(%-T871E;65N="!O9B!);F-O;64@26YF;W)M871I;VX@9F]R(%9A<V-O;FEA
M(&EN(%531"!A;F0@35A.("A$971A:6PI/&)R/DEN(%1H;W5S86YD<RP@=6YL
M97-S(&]T:&5R=VES92!S<&5C:69I960\+W-T<F]N9SX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXS($UO;G1H<R!%;F1E9#PO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/CD@36]N
M=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A
M;CTS1#0^,R!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$-#XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N
M(#,P+"`R,#$T/&)R/E531"`H)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@^4V5P+B`S,"P@,C`Q,SQB<CY54T0@*"0I/&)R/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^55-$("@D
M*3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R
M,#$S/&)R/E531"`H)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^4V5P+B`S,"P@,C`Q-#QB<CY'<G5P;R!687-C;VYI82!3+D$N0BX\8G(^
M55-$("@D*3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N
M(#,P+"`R,#$T/&)R/D=R=7!O(%9A<V-O;FEA(%,N02Y"+CQB<CY-6$X\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q,SQB
M<CY'<G5P;R!687-C;VYI82!3+D$N0BX\8G(^55-$("@D*3QB<CX\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$S/&)R/D=R=7!O
M(%9A<V-O;FEA(%,N02Y"+CQB<CY-6$X\8G(^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY'<G5P;R!687-C;VYI82!3
M+D$N0BX\8G(^55-$("@D*3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$T/&)R/D=R=7!O(%9A<V-O;FEA(%,N02Y"+CQB
M<CY-6$X\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S
M,"P@,C`Q,SQB<CY'<G5P;R!687-C;VYI82!3+D$N0BX\8G(^55-$("@D*3QB
M<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$S
M/&)R/D=R=7!O(%9A<V-O;FEA(%,N02Y"+CQB<CY-6$X\8G(^/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V-H961U;&4@;V8@
M17%U:71Y($UE=&AO9"!);G9E<W1M96YT<R!;3&EN92!)=&5M<UT\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^3F5T('-A;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#$V,BPR-#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#$T,BPR,CD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#,Y-2PY-S8\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#,S-RPX-C(\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#0U+#8S-3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B`U
M.3@L,3DW/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^)"`S-RPS,#8\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#X@-#@Q+#(R,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3,W+#,T.#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B`Q+#<Y.2PY,C`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$Q
M-BPQ,3<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#X@,2PT-S(L-S`S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y'<F]S<R!0<F]F:70\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C4W+#DR,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C4Q+#(W-SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T,RPQ,#<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,C,L.30U/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^."PQ
M-S,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ,#<L,3,T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-BPR,34\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XX,"PQ-C<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR-"PY.#D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,C<L-#4T/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C`L,#@U/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C4T+#@V
M,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^26YC;VUE("AL;W-S*2!F<F]M(&]P97)A=&EO;G,\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C@L-#(X/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3$L-CDS/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPP-S0\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,2PU.3`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#<R
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C(R+#4T-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6T^*#$S,2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B@Q+#8X-BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XU+#8Y-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C<T+#8R.#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$L-#(S/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3@L,3<R/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@
M:6YC;VUE("AL;W-S*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD
M("@Q+#4X-BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#$L,#DS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XD("@W+#<Q-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#$P-RD\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$L,3<S/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^(#$U+#,X,3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H
M.#4S*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^("@Q,2PP,#,I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`R+#8T.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/B`S-"PU-S4\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$L-SDT/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^(#(R+#(W,SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?
M9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R
M,S,P."]7;W)K<VAE971S+U-H965T,S8N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$554T%'/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,3X\<W1R;VYG/D-O;7!O;F5N=',@;V8@26YT86YG:6)L
M92!!<W-E=',@*$1E=&%I;"D@*%531"`D*3QB<CY);B!4:&]U<V%N9',L('5N
M;&5S<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S=')O;F<^/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:#Y$96,N(#,Q+"`R,#$S/&)R/CPO=&@^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-C:&5D=6QE(&]F
M($EN=&%N9VEB;&4@07-S971S($1I<V-L;W-U<F4@6TQI;F4@271E;7-=/"]S
M=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1V]O
M9'=I;&PL($=R;W-S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#$X+#4Q-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/B0@-2PP.#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D=O;V1W:6QL+"!!8V-U;75L871E9"!!;6]R=&EZ
M871I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<F;F)S<#LF
M;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG)FYB<W`[)FYB<W`[/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^1V]O9'=I;&PL($YE=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,3@L-3$U/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PP.#4\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN9&5F:6YI=&4M
M3&EV960@5')A9&4@3F%M97,L($=R;W-S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ-"PY.#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XQ."PS-C0\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN9&5F:6YI=&4M3&EV960@5')A
M9&4@3F%M97,L($%C8W5M=6QA=&5D($%M;W)T:7IA=&EO;CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)R9N8G-P.R9N8G-P.SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<F;F)S<#LF;F)S
M<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R974^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y);F1E9FEN:71E+4QI=F5D(%1R861E($YA;65S+"!.970\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T+#DX,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$X+#,V-#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YT86YG
M:6)L92!!<W-E=',L($=R;W-S("A);F-L=61I;F<@1V]O9'=I;&PI/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,C,L-38Y/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-C@L,S0R/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&:6YI
M=&4M3&EV960@26YT86YG:6)L92!!<W-E=',L($%C8W5M=6QA=&5D($%M;W)T
M:7IA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,3<L.3(Y
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^
M*#$S+#$Y,RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y);G1A;F=I8FQE($%S<V5T<RP@3F5T("A);F-L=61I;F<@
M1V]O9'=I;&PI/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,#4L
M-C0P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^-34L,30Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y,:6-E;G-E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^/'-T<F]N9SY38VAE9'5L92!O9B!);G1A;F=I8FQE($%S<V5T
M<R!$:7-C;&]S=7)E(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9I;FET92U,:79E9"!);G1A;F=I
M8FQE($%S<V5T<RP@1W)O<W,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C$U+#@T-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C$U+#@T-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^1FEN:71E+4QI=F5D($EN=&%N9VEB;&4@07-S
M971S+"!!8V-U;75L871E9"!!;6]R=&EZ871I;VX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^*#<L.#DS*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#<L-34Q*3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9I;FET92U,:79E9"!)
M;G1A;F=I8FQE($%S<V5T<RP@3F5T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XW+#DU-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C@L,CDV/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y4<F%D92!.86UE<SPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V-H961U;&4@;V8@26YT
M86YG:6)L92!!<W-E=',@1&ES8VQO<W5R92!;3&EN92!)=&5M<UT\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&:6YI=&4M
M3&EV960@26YT86YG:6)L92!!<W-E=',L($=R;W-S/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR,BPS.#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,"PP-38\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9I;FET92U,:79E9"!)
M;G1A;F=I8FQE($%S<V5T<RP@06-C=6UU;&%T960@06UO<G1I>F%T:6]N/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@S+#DS.2D\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R+#8W-RD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&
M:6YI=&4M3&EV960@26YT86YG:6)L92!!<W-E=',L($YE=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,3@L-#0U/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-RPS-SD\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-U<W1O;65R(%)E
M;&%T:6]N<VAI<',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#X\<W1R;VYG/E-C:&5D=6QE(&]F($EN=&%N9VEB;&4@07-S971S($1I<V-L
M;W-U<F4@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^1FEN:71E+4QI=F5D($EN=&%N9VEB;&4@07-S
M971S+"!'<F]S<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3`L
M-C0Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,3@L-#`V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y&:6YI=&4M3&EV960@26YT86YG:6)L92!!<W-E=',L($%C
M8W5M=6QA=&5D($%M;W)T:7IA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XH-2PW,3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,BPW,S8I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1FEN:71E+4QI=F5D($EN=&%N9VEB
M;&4@07-S971S+"!.970\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C0T+#DR-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$U+#8W,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3W1H97(\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#X\<W1R;VYG/E-C:&5D=6QE(&]F($EN=&%N9VEB;&4@07-S
M971S($1I<V-L;W-U<F4@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1FEN:71E+4QI=F5D($EN=&%N
M9VEB;&4@07-S971S+"!'<F]S<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,2PR,#(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XU.#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D9I;FET92U,:79E9"!);G1A;F=I8FQE($%S<V5T
M<RP@06-C=6UU;&%T960@06UO<G1I>F%T:6]N/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B@S.#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH,C(Y*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O=3X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9I;FET92U,:79E9"!);G1A;F=I
M8FQE($%S<V5T<RP@3F5T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#@R,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/B0@,S4U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].
M97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@-
M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X.5\T
M-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970S-RYH=&UL
M#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE
M#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB
M#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$
M0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T
M9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO
M=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T
M/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T
M(&ED/3-$240P14E*04,^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^4W5M;6%R
M>2!O9B!!8W1I=FET:65S(%)E;&%T:6YG('1O($EN=&%N9VEB;&4@07-S971S
M("A$971A:6PI("A54T0@)"D\8G(^26X@5&AO=7-A;F1S+"!U;FQE<W,@;W1H
M97)W:7-E('-P96-I9FEE9#PO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H(&-O;'-P86X],T0Q/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT:',@16YD
M960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/DEN=&%N9VEB;&4@07-S971S
M($%N9"!';V]D=VEL;"!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y';V]D=VEL;"!A;F0@:6YT86YG
M:6)L92!A<W-E=',L($)E9VEN;FEN9R!"86QA;F-E/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^)"`U-2PQ-#D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEM<&%I<FUE;G0@;V8@=')A
M9&4@;F%M97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#,L,S@T
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^
M*#,L,S@T*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^1V]O9'=I;&P@86-Q=6ER960\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XQ,RPT,S`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN=&%N9VEB;&5S(&%C<75I<F5D/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#4L,3@Q/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!;6]R=&EZ
M871I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@T+#<S-BD\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D=O;V1W:6QL(&%N9"!);G1A;F=I8FQE($%S<V5T<RP@16YD:6YG($)A;&%N
M8V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3`U+#8T,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@
M,3`U+#8T,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\
M+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A
M<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT
M96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X
M,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S+U-H965T,S@N:'1M;`T*0V]N
M=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N
M=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\
M:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E
M;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^
M/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^
M+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE
M860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS
M1$E$,$5"04%%/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/DEN=&%N9VEB;&4@
M07-S971S("T@061D:71I;VYA;"!);F9O<FUA=&EO;B`H1&5T86EL*2`H1&ES
M8V]U;G1E9"!#87-H($9L;W=S($%P<')O86-H+"!54T0@)"D\8G(^26X@36EL
M;&EO;G,L('5N;&5S<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S=')O;F<^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^,R!-;VYT
M:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N
M/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H(&-O;'-P86X],T0R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^3V-T+B`P,2P@,C`Q-#QB
M<CY3=6)S97%U96YT($5V96YT/&)R/D9A:7(@5F%L=64L($EN<'5T<RP@3&5V
M96P@,SQB<CY4<F%D92!.86UE<SQB<CY-:6YI;75M/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/D]C="X@,#$L(#(P,30\8G(^4W5B<V5Q=65N
M="!%=F5N=#QB<CY&86ER(%9A;'5E+"!);G!U=',L($QE=F5L(#,\8G(^5')A
M9&4@3F%M97,\8G(^36%X:6UU;3QB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^/'-T<F]N9SY38VAE9'5L92!O9B!);G1A;F=I8FQE($%S
M<V5T<R!$:7-C;&]S=7)E(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YD969I;FET92UL:79E
M9"!I;G1A;F=I8FQE(&%S<V5T<R!I;7!A:7)M96YT+"!D:7-C;W5N="!R871E
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T+C`P)3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$U+C4P
M)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^26YD969I;FET92UL:79E9"!I;G1A;F=I8FQE(&%S<V5T<R!I;7!A:7)M
M96YT+"!G<F]W=&@@<F%T93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XR+C4P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C,N,#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y$96-R96%S92!I;B!C87)R>6EN9R!V86QU92!O
M9B!T<F%D92!N86UE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#,N-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,RXT/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE
M>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*
M0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W
M-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#,Y+FAT;6P-
M"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-
M"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-
M"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#
M;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F
M+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W
M+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^
M/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@
M:60],T1)1#!%5$5%2SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#$^/'-T<F]N9SY$96)T("T@
M061D:71I;VYA;"!);F9O<FUA=&EO;B`H1&5T86EL*3QB<CX\+W-T<F]N9SX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R
M/E531"`H)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P
M+B`S,"P@,C`Q-#QB<CY396-O;F0@06UE;F1E9"!A;F0@4F5S=&%T960@0W)E
M9&ET($%G<F5E;65N=#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y397`N(#,P+"`R,#$T/&)R/D%M96YD960@06YD(%)E<W1A=&5D($-R961I
M="!!9W)E96UE;G0\8G(^55-$("@D*3QB<CX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/E)E=F]L=FEN9R!#<F5D:70@
M1F%C:6QI='D\8G(^55-$("@D*3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/E)E=F]L=FEN9R!#<F5D:70@1F%C
M:6QI='D\8G(^36EN:6UU;3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$T/&)R/E)E=F]L=FEN9R!#<F5D:70@1F%C:6QI
M='D\8G(^36%X:6UU;3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y397`N(#,P+"`R,#$T/&)R/E)E=F]L=FEN9R!#<F5D:70@1F%C:6QI='D\
M8G(^375L=&DM8W5R<F5N8WD@0F]R<F]W:6YG<SQB<CY54T0@*"0I/&)R/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^
M4F5V;VQV:6YG($-R961I="!&86-I;&ET>3QB<CY!;65N9&5D($%N9"!297-T
M871E9"!#<F5D:70@06=R965M96YT/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/DIA;BX@,S$L(#(P,30\8G(^4F5V;VQV:6YG($-R961I="!&
M86-I;&ET>3QB<CY!;65N9&5D($%N9"!297-T871E9"!#<F5D:70@06=R965M
M96YT/&)R/E531"`H)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^4V5P+B`S,"P@,C`Q-#QB<CY2979O;'9I;F<@0W)E9&ET($9A8VEL:71Y
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M;G1I;"!A=F%I;&%B:6QI='D@;V8@870@;&5A<W0@)#(P+C`@;6EL;&EO;B!I
M<R!M86EN=&%I;F5D(&9O<B!T:')E92!C;VYS96-U=&EV92!M;VYT:',L('1H
M92!#;VUP86YY(&ES(')E<75I<F5D('1O(&UA:6YT86EN(&$@;6EN:6UU;2!F
M:7AE9"!C:&%R9V4@8V]V97)A9V4@<F%T:6\@;V8@,2XQ,"!T;R`Q+C`P(&9O
M<B!E86-H(&9O=7(@8V]N<V5C=71I=F4@9FES8V%L('%U87)T97(@<&5R:6]D
M+CQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R
M,#$T/&)R/E)E=F]L=FEN9R!#<F5D:70@1F%C:6QI='D\8G(^06UE;F1E9"!!
M;F0@4F5S=&%T960@0W)E9&ET($%G<F5E;65N=#QB<CY%86-H(&9I<V-A;"!Q
M=6%R=&5R(&5N9"!I;B`R,#$U/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^4F5V;VQV:6YG($-R961I="!&86-I
M;&ET>3QB<CY!;65N9&5D($%N9"!297-T871E9"!#<F5D:70@06=R965M96YT
M/&)R/D5A8V@@9FES8V%L('%U87)T97(@96YD:6YG('1H97)E869T97(\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB
M<CY2979O;'9I;F<@0W)E9&ET($9A8VEL:71Y/&)R/D%M96YD960@06YD(%)E
M<W1A=&5D($-R961I="!!9W)E96UE;G0\8G(^36EN:6UU;3QB<CY54T0@*"0I
M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P
M,30\8G(^4F5V;VQV:6YG($-R961I="!&86-I;&ET>3QB<CY!;65N9&5D($%N
M9"!297-T871E9"!#<F5D:70@06=R965M96YT/&)R/DUA>&EM=6T\8G(^16%C
M:"!F:7-C86P@<75A<G1E<B!E;F0@9'5R:6YG(#(P,30\8G(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY2979O;'9I
M;F<@0W)E9&ET($9A8VEL:71Y/&)R/D%L=&5R;F%T92!"87-E(%)A=&4\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB
M<CY2979O;'9I;F<@0W)E9&ET($9A8VEL:71Y/&)R/D%L=&5R;F%T92!"87-E
M(%)A=&4\8G(^36EN:6UU;3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$T/&)R/E)E=F]L=FEN9R!#<F5D:70@1F%C:6QI
M='D\8G(^06QT97)N871E($)A<V4@4F%T93QB<CY-87AI;75M/&)R/CPO=&@^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^4F5V
M;VQV:6YG($-R961I="!&86-I;&ET>3QB<CY%=7)O($1O;&QA<B!2871E/&)R
M/DUI;FEM=6T\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P
M+B`S,"P@,C`Q-#QB<CY2979O;'9I;F<@0W)E9&ET($9A8VEL:71Y/&)R/D5U
M<F\@1&]L;&%R(%)A=&4\8G(^36%X:6UU;3QB<CX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/E1E<FT@3&]A;CQB<CY!
M;65N9&5D($%N9"!297-T871E9"!#<F5D:70@06=R965M96YT/&)R/E531"`H
M)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@
M,C`Q-#QB<CY497)M($QO86X\8G(^06QT97)N871E($)A<V4@4F%T92!3<')E
M860\8G(^06UE;F1E9"!!;F0@4F5S=&%T960@0W)E9&ET($%G<F5E;65N=#QB
M<CY-:6YI;75M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E
M<"X@,S`L(#(P,30\8G(^5&5R;2!,;V%N/&)R/D%L=&5R;F%T92!"87-E(%)A
M=&4@4W!R96%D/&)R/D%M96YD960@06YD(%)E<W1A=&5D($-R961I="!!9W)E
M96UE;G0\8G(^36%X:6UU;3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$T/&)R/E1E<FT@3&]A;CQB<CY%=7)O8W5R<F5N
M8WD@4F%T92!3<')E860\8G(^06UE;F1E9"!!;F0@4F5S=&%T960@0W)E9&ET
M($%G<F5E;65N=#QB<CY-:6YI;75M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^5&5R;2!,;V%N/&)R/D5U<F]C
M=7)R96YC>2!2871E(%-P<F5A9#QB<CY!;65N9&5D($%N9"!297-T871E9"!#
M<F5D:70@06=R965M96YT/&)R/DUA>&EM=6T\8G(^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY(4T)#($9A8VEL:71Y
M/&)R/E531"`H)"D\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^
M4V5P+B`S,"P@,C`Q-#QB<CY(4T)#($9A8VEL:71Y/&)R/D-.63QB<CX\+W1H
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY$96)T($EN
M<W1R=6UE;G0@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M0W)E9&ET(&9A8VEL:71Y+"!M871U<FET>2!D871E/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)S(P,3DM,#$\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D-R961I="!F86-I;&ET>2P@;6%X:6UU;2!B;W)R;W=I;F<@8V%P
M86-I='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3<U
M+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@-#`L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`R+#DP
M,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#X@,3@L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^3F5W(%1E<FT@3&]A;B!F86-I;&ET>3PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU,"PP,#`L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/DQI;F4@;V8@8W)E9&ET(&9A8VEL:71Y(&EN
M=&5R97-T(')A=&4@9&5S8W)I<'1I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B=%86-H(&)O<G)O=VEN9R!U;F1E<B!T:&4@4F5V;VQV
M:6YG($-R961I="!&86-I;&ET>2!B96%R<R!I;G1E<F5S="P@870@=&AE("!#
M;VUP86YY)W,@;W!T:6]N+"!A="!O;F4@;V8@=&AE(&9O;&QO=VEN9R!R871E
M<R`H:2D@=&AE($%L=&5R;F%T92!"87-E(%)A=&4L("!D969I;F5D(&%S('1H
M92!G<F5A=&5R(&]F('1H92!0<FEM92!2871E+"!&961E<F%L($9U;F1S(%)A
M=&4@<&QU<R`P+C4E(&]R('1H92`@061J=7-T960@3$E"3R!2871E('!L=7,@
M,2XP)2P@<&QU<R!A(&UA<F=I;B!O9B`P+C<U)2!T;R`Q+C(U)2P@;W(@*&EI
M*2!T:&4@($5U<F]D;VQL87(@4F%T92P@9&5F:6YE9"!A<R!T:&4@061J=7-T
M960@3$E"3R!2871E('!L=7,@82!M87)G:6X@;V8@,2XW-24@=&\@(#(N,C4E
M+B!4:&4@<F5S<&5C=&EV92!M87)G:6YS(&%R92!B87-E9"!U<&]N(&%V86EL
M86)I;&ET>2!W:&EC:"!I<R!A(&9U;F-T:6]N(&]F("!U<V%G92!A;F0@=&AE
M(&)O<G)O=VEN9R!B87-E+CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN=&5R
M97-T(')A=&4@86)O=F4@9F5D97)A;"!F=6YD<R!R871E/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`N-3`E/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/DEN=&5R97-T(')A=&4@86)O=F4@861J=7-T960@3$E"3U(@<F%T
M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y);G1E<F5S="!R871E(&UA<F=I;CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,"XW
M-24\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ+C(U)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$N-S4E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,BXR-24\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,RXP,"4\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XS+C4P)3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0N,#`E/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"XU,"4\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YT
M97)E<W0@<F%T97,@;VX@;W5T<W1A;F1I;F<@8F]R<F]W:6YG<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(N,3,E/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"XR-24\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XV+C0T)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C8N-#0E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y097)C96YT86=E(&]F(&QI;F4@;V8@
M8W)E9&ET(&9A8VEL:71Y('5N=7-E9"!C87!A8VET>2!C;VUM:71M96YT(&9E
M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`N,S@E/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y/<&5N(&QE='1E<G,@;V8@8W)E9&ET/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT+#$P,"PP,#`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y/=71S=&%N9&EN9R!B;W)R;W=I;F<@=6YD
M97(@8W)E9&ET(&9A8VEL:71Y/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XY-3$L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XQ,3,L,3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0W+#4P
M,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^.34Q+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C4L.3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^079A:6QA8FEL:71Y('5N9&5R
M(')E=F]L=FEN9R!C<F5D:70@9F%C:6QI='D\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C4W+#<P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y097)C96YT86=E(&]F(&-A<&ET86P@<W1O8VL@;V8@9F]R96EG;B!S
M=6)S:61I87)I97,@<&QE9&=E9"!A<R!C;VQL871E<F%L/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-C4N,#`E/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y#<F5D:70@9F%C:6QI='D@=&5R;7,\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG5&AE(%-E8V]N9"!!;65N9&5D(&%N
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M=&EO(&]F(#$N,3`@=&\@,2XP,"!F;W(@96%C:"!F;W5R(&-O;G-E8W5T:79E
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M960@-"XP,"!T;R`Q+C`P(&%T('1H92!F:7-C86P@<75A<G1E<B!E;F1I;F<@
M4V5P=&5M8F5R(#,P+"`R,#$T.R`T+C(U('1O(#$N,#`@870@=&AE(&9I<V-A
M;"!Q=6%R=&5R(&5N9&EN9R!$96-E;6)E<B`S,2P@,C`Q-#L@,RXU,"!T;R`Q
M+C`P(&%T(&5A8V@@9FES8V%L('%U87)T97(@96YD(&EN(#(P,34[(&%N9"`R
M+C4P('1O(#$N,#`@870@96%C:"!F:7-C86P@<75A<G1E<B!E;F0@=&AE<F5A
M9G1E<CL@<')O=FED960@=&AA="!F;W(@86YY(&9I<V-A;"!Q=6%R=&5R(&5N
M9&EN9R!O;B!397!T96UB97(@,S`@;V8@86YY('EE87(L('1H92!M87AI;75M
M(%-E;FEO<B!,979E<F%G92!2871I;R!S<&5C:69I960@86)O=F4@<VAA;&P@
M8F4@:6YC<F5A<V5D(&)Y(&%N(&%D9&ET:6]N86P@,"XR-3HQ+C`P+CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^36EN:6UU;2!A=F%I;&%B:6QI='D@=6YD97(@<F5V
M;VQV:6YG(&-R961I="!T;R!M86EN=&%I;B!M:6YI;75M(&9I>&5D(&-H87)G
M92!R871I;R!F;W(@9F]U<B!C;VYS96-U=&EV92!M;VYT:',\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3<L-3`P+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y-:6YI;75M(&%V86EL86)I;&ET>2!U;F1E<B!R979O
M;'9I;F<@8W)E9&ET('1O(&UA:6YT86EN(&UI;FEM=6T@9FEX960@8VAA<F=E
M(')A=&EO(&9O<B!T:')E92!C;VYS96-U=&EV92!M;VYT:',\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,C`L,#`P+#`P
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D9I>&5D(&-H87)G92!C;W9E<F%G92!R871I;R!M
M:6YI;75M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ,3`N,#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4V5N:6]R(&QE=F5R86=E(')A
M=&EO/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M-#(U+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C,U,"XP,"4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-#`P+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YC<F5A<V4@
M:6X@<V5N:6]R(&QE=F5R86=E(')A=&EO/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,C4P+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M36%X:6UU;2!S96YI;W(@;&5V97)A9V4@<F%T:6\\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-2XP,"4\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L
M93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C
M86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,
M;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R
M,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#0P+FAT;6P-"D-O;G1E;G0M
M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M
M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^
M#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y
M<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I
M<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O
M($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*
M("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%
M6DM!13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L
M<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY3=6UM87)Y(&]F(%-T;V-K
M($]P=&EO;B`H1&5T86EL*2`H55-$("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N
M9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3W!T:6]N<SPO<W1R;VYG/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0F5G:6YN:6YG(&)A
M;&%N8V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(L,S<Q+#8U
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^1W)A;G1S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS.30L
M-#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y%>&5R8VES97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^
M*#,S.2PS,S$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y#86YC96QL871I;VYS/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B@S,BPR,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y%>'!I<F%T:6]N<SPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH,3<L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^16YD:6YG(&)A;&%N8V4\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(L,S<W+#4Q.3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W!T:6]N
M<R!E>&5R8VES86)L92!A="!%;F0@;V8@4&5R:6]D/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XQ+#4R-RPU.30\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^5V5I9VAT960M
M879E<F%G92!E>&5R8VES92!P<FEC93PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^0F5G:6YN:6YG(&)A;&%N8V4\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3(N-S4\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D=R86YT<SPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q."XX,SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^17AE<F-I<V5S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#@N-#0\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-A;F-E
M;&QA=&EO;G,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3(N
M,C,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D5X<&ER871I;VYS/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#(Q+C8W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y%;F1I;F<@8F%L86YC93PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`Q-"XS,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^3W!T:6]N<R!E>&5R8VES86)L92!A="!%
M;F0@;V8@4&5R:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#$S+C@W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/E=E:6=H=&5D+6%V97)A9V4@<F5M86EN:6YG(&-O
M;G1R86-T=6%L(&QI9F4@*'EE87)S*3PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^3W!T:6]N<R!O=71S=&%N9&EN9RP@16YD
M(&]F(%!E<FEO9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)S8@
M>65A<G,@,B!M;VYT:',@.2!D87ES/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/<'1I;VYS(&5X97)C:7-A8FQE+"!%
M;F0@;V8@4&5R:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M-"!Y96%R<R`Q,2!M;VYT:',@,3D@9&%Y<SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY!9V=R96=A=&4@
M:6YT<FEN<VEC('9A;'5E/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y/<'1I;VYS(&]U='-T86YD:6YG+"!%;F0@;V8@<&5R
M:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#<L-C@Q+#<S
M,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^3W!T:6]N<R!E>&5R8VES86)L92P@16YD(&]F('!E<FEO9#PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`V+#$T."PU,3`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y
M/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S)C86)A8F)F7V1C.#E?
M-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL
M93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@O
M5V]R:W-H965T<R]3:&5E=#0Q+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC
M;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H
M=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*
M("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS
M1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E
M>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@
M5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@
M("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%1D5!1SX-"B`@("`@
M(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W
M<W!A;CTS1#(^/'-T<F]N9SY3=&]C:R!#;VUP96YS871I;VX@+2!!9&1I=&EO
M;F%L($EN9F]R;6%T:6]N("A$971A:6PI("A54T0@)"D\8G(^/"]S=')O;F<^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^,R!-
M;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS
M<&%N/3-$,CXY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T
M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P
M,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@
M,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P
M+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/E-H87)E+6)A<V5D($-O;7!E;G-A=&EO;B!!<G)A;F=E;65N="!B
M>2!3:&%R92UB87-E9"!087EM96YT($%W87)D(%M,:6YE($ET96US73PO<W1R
M;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5&]T
M86P@:6YT<FEN<VEC('9A;'5E(&]F('-T;V-K(&]P=&EO;G,@97AE<F-I<V5D
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,RPP,#`L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`Q+#<P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/E5N<F5C;V=N:7IE9"!S=&]C:R!O<'1I;VX@8V]M<&5N
M<V%T:6]N(&-O<W0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4L
M-C`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XU+#8P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y796EG:'1E9"UA=F5R86=E(')E8V]G;FET
M:6]N('!E<FEO9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M,B!Y96%R<R`X(&UO;G1H<R`R-R!D87ES/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VL@8V]M<&5N<V%T:6]N
M(&5X<&5N<V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8X,"PP
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XW-#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,BPQ,S,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,BPQ,S$L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/<'1I;VYS(&%V86EL86)L
M92!F;W(@9W)A;G0@:6X@<&5R:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XR-S8L,S8R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C(W-BPS-C(\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-T<FEC=&5D(%-T;V-K/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-H
M87)E+6)A<V5D($-O;7!E;G-A=&EO;B!!<G)A;F=E;65N="!B>2!3:&%R92UB
M87-E9"!087EM96YT($%W87)D(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5V5I9VAT960M879E
M<F%G92!R96-O9VYI=&EO;B!P97)I;V0\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)S@@;6]N=&AS(#$R(&1A>7,\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-T<FEC=&5D('-T
M;V-K(&=R86YT960@:6X@<&5R:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C(Q+#4Q,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E)E<W1R:6-T960@<W1O8VL@=F5S=&EN9R!P
M97)I;V0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)S$@>65A
M<CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/E)E<W1R:6-T960@<W1O8VL@=F5S=&EN9R!P97)C96YT86=E/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$P,"XP,"4\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&86ER('9A
M;'5E(&]F(')E<W1R:6-T960@<W1O8VL@870@=V5I9VAT960@879E<F%G92!G
M<F%N="!D871E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@
M,38N,#<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y5;G)E8V]G;FEZ960@<F5S=')I8W1E9"!S=&]C:R!C;VUP96YS
M871I;VX@8V]S=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`R
M-#<L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/B0@,C0W+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM
M+2T]7TYE>'1087)T7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R
M,S,P.`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D
M8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#0R
M+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN
M=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA
M<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U
M:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S
M970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,]
M,T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S
M8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R
M97!O<G0@:60],T1)1#!%,DI!13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY#
M86QC=6QA=&EO;G,@;V8@0F%S:6,@86YD($1I;'5T960@3&]S<R!P97(@0V]M
M;6]N(%-H87)E("A$971A:6PI("A54T0@)"D\8G(^26X@5&AO=7-A;F1S+"!E
M>&-E<'0@4&5R(%-H87)E(&1A=&$L('5N;&5S<R!O=&AE<G=I<V4@<W!E8VEF
M:65D/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L
M<W!A;CTS1#(^,R!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:"!C;VQS<&%N/3-$,CXY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y3
M97`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/E-E<"X@,S`L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#X\<W1R;VYG/D5A<FYI;F=S(%!E<B!3:&%R92!$:7-C;&]S
M=7)E(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^3F5T(&EN8V]M92`H;&]S<RD@+2!B87-I8R!A
M;F0@9&EL=71E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@Q
M+#4X-BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XD(#$L,#DS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XD("@W+#<Q-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B0@*#$P-RD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E=E:6=H=&5D+6%V97)A9V4@
M<VAA<F5S(&]U='-T86YD:6YG("T@8F%S:6,\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C$S+#8Q.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C$R+#<P-SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$S+#0V,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$R+#<U.#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N
M9SY%9F9E8W0@;V8@9&EL=71I=F4@<V5C=7)I=&EE<SH\+W-T<F]N9SX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-T;V-K(&]P=&EO
M;G,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,SD\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E=E
M:6=H=&5D+6%V97)A9V4@<VAA<F5S(&]U='-T86YD:6YG("T@9&EL=71E9#PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L-C$Y/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L,#0V/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L
M-#8P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,3(L-S4X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y"87-I8R!I;F-O;64@*&QO<W,I('!E<B!C;VUM;VX@<VAA
M<F4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,"XQ,BD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N
M,#D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B0@*#`N-3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XD("@P+C`Q*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^1&EL=71E9"!I;F-O;64@*&QO<W,I('!E<B!C
M;VUM;VX@<VAA<F4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H
M,"XQ,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XD(#`N,#@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B0@*#`N-3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XD("@P+C`Q*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^
M#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?
M,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C
M86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S
M+U-H965T-#,N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O
M=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S
M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@
M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M
M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R
M:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE
M;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C
M;&%S<STS1')E<&]R="!I9#TS1$E$,$4S34%#/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\
M<W1R;VYG/DEN8V]M92`H3&]S<RD@<&5R($-O;6UO;B!3:&%R92`M($%D9&ET
M:6]N86P@26YF;W)M871I;VX@*$1E=&%I;"D@*%-T;V-K($]P=&EO;BD\8G(^
M/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A
M;CTS1#(^,R!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$,CXY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N
M(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/E-E
M<"X@,S`L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^
M4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y397`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y3=&]C:R!/<'1I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/CQS=')O;F<^16%R;FEN9W,@4&5R(%-H87)E+"!$:6QU
M=&5D+"!B>2!#;VUM;VX@0VQA<W,L($EN8VQU9&EN9R!4=V\@0VQA<W,@365T
M:&]D(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^06YT:61I;'5T:79E(%-E8W5R:71I97,@17AC
M;'5D960@9G)O;2!#;VUP=71A=&EO;B!O9B!$:6QU=&5D($EN8V]M92`H3&]S
M<RD@4&5R($-O;6UO;B!3:&%R93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,BPS-S<L-3$Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,S,V+#4P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C(L-#0S+#0X,3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(L-#<V+#4P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?
M9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R
M,S,P."]7;W)K<VAE971S+U-H965T-#0N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5&3D%#/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/DEN8V]M92!487AE<R`M($%D9&ET:6]N
M86P@26YF;W)M871I;VX@*$1E=&%I;"D@*%531"`D*3QB<CX\+W-T<F]N9SX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO
M;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/DEN8V]M92!487@@
M17AA;6EN871I;VX@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y'<F]S<R!L:6%B:6QI='D@9F]R('1A
M>"!P;W-I=&EO;G,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@
M,C0U+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4F5D=6-T:6]N(&EN($EN8V]M92!487@@3&EA8FEL:71Y(&EF
M(%1A>"!0;W-I=&EO;G,@4W5S=&%I;F5D/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XD(#(T-2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN8V]M92!T87@@97AA;6EN871I;VX@
M>65A<G,@9&5S8W)I<'1I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B=4:&4@0V]M<&%N>2!I<R!N;R!L;VYG97(@<W5B:F5C="!T;R!5+E,N
M($9E9&5R86P@:6YC;VUE('1A>"`@97AA;6EN871I;VYS(&9O<B!T:&4@>65A
M<G,@<')I;W(@=&\@,C`Q,"X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E-T871E(%1A>"!!=71H;W)I='D@?"!-:6YI
M;75M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG
M/DEN8V]M92!487@@17AA;6EN871I;VX@6TQI;F4@271E;7-=/"]S=')O;F<^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);F-O;64@=&%X
M(&5X86UI;F%T:6]N('EE87(\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<R,#`Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y3=&%T92!487@@075T:&]R:71Y('P@36%X:6UU;3PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY);F-O;64@
M5&%X($5X86UI;F%T:6]N(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YC;VUE('1A>"!E>&%M:6YA
M=&EO;B!Y96%R/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG,C`Q
M,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE
M/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A
M8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO
M8V%T:6]N.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R
M-C`Q-&0R,S,P."]7;W)K<VAE971S+U-H965T-#4N:'1M;`T*0V]N=&5N="U4
M<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4
M>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-
M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP
M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP
M="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@
M3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@
M(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$4R
M13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A
M;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY"=7-I;F5S<R!396=M96YT<R`M
M($%D9&ET:6]N86P@26YF;W)M871I;VX@*$1E=&%I;"D\8G(^/"]S=')O;F<^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-
M;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CY396=M96YT
M/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG
M/E-E9VUE;G0@4F5P;W)T:6YG($EN9F]R;6%T:6]N(%M,:6YE($ET96US73PO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3G5M
M8F5R(&]F(')E<&]R=&%B;&4@8G5S:6YE<W,@<V5G;65N=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-
M"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V
M,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S)C86)A
M8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7;W)K<VAE971S+U-H
M965T-#8N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D
M+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970]
M(G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T
M<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@
M8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T
M('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@
M*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S
M<STS1')E<&]R="!I9#TS1$E$,$5%-$%)/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R
M;VYG/E-E9VUE;G0@4F5P;W)T:6YG($EN9F]R;6%T:6]N("A$971A:6PI("A5
M4T0@)"D\8G(^26X@5&AO=7-A;F1S+"!U;FQE<W,@;W1H97)W:7-E('-P96-I
M9FEE9#PO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O
M;'-P86X],T0R/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@@8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P
M+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y3
M97`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^4V5P+B`S,"P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y$96,N(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#X\<W1R;VYG/E-E9VUE;G0@4F5P;W)T:6YG($EN9F]R;6%T
M:6]N(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!S86QE<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^)"`Q-C(L,C0T/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q-#(L,C(Y/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`S.34L.3<V/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`S
M,S<L.#8R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^1&5P<F5C:6%T:6]N(&%N9"!A;6]R=&EZ871I;VX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#,L,CDY*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(L-3$W*3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$P+#8R."D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@W
M+#<P-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y);F-O;64@9G)O;2!O<&5R871I;VYS/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XX+#0R.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$Q+#8Y,SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,L,#<T/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3$L-3DP/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^07-S
M971S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-38L-C8T/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0U
M-BPV-C0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,S,V+#<S.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^52Y3+B!7:&]L97-A;&4\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-E9VUE;G0@4F5P;W)T
M:6YG($EN9F]R;6%T:6]N(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!S86QE<SPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(U+#,T,3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$R."PQ-#,\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR.38L
M,34U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,CDY+#0U-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D1E<')E8VEA=&EO;B!A;F0@86UO<G1I>F%T:6]N/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q+#@X."D\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R+#$V,2D\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@V+#0P
M.2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@V+#,T,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y);G1E<FYA=&EO;F%L/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY396=M96YT(%)E<&]R=&EN9R!)
M;F9O<FUA=&EO;B!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@<V%L97,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C,S+#(T-SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$P+#,V,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C@W+#DV.3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(U+#0S
M,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D1E<')E8VEA=&EO;B!A;F0@86UO<G1I>F%T:6]N/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@Q+#,W,RD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R.3`I/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-"PP-30I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PQ-S`I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M4F5T86EL($1I<F5C=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/CQS=')O;F<^4V5G;65N="!297!O<G1I;F<@26YF;W)M871I;VX@
M6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3F5T('-A;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XS+#8U-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C,L-S(V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,3$L.#4R/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(L.3<R/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5P<F5C:6%T
M:6]N(&%N9"!A;6]R=&EZ871I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6T^*#,X*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6T^*#8V*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6T^*#$V-2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M/B@Q.3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W!E<F%T:6YG(%-E9VUE;G1S('P@
M52Y3+B!7:&]L97-A;&4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/E-E9VUE;G0@4F5P;W)T:6YG($EN9F]R;6%T:6]N
M(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/DEN8V]M92!F<F]M(&]P97)A=&EO;G,\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDL.3$Y/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,34L,CDT/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L,#DV/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C,L
M-C<Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^07-S971S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS
M,38L,S8Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C,Q-BPS-CD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,CDQ+#<U-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W!E<F%T:6YG(%-E9VUE;G1S('P@
M26YT97)N871I;VYA;#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/CQS=')O;F<^4V5G;65N="!297!O<G1I;F<@26YF;W)M871I;VX@
M6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^26YC;VUE(&9R;VT@;W!E<F%T:6]N<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,BPQ-#$\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,3,\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#(R-CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(L,3@U*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D%S<V5T<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,P+#@W
M,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ,S`L.#<S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C,U+#,V-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^3W!E<F%T:6YG(%-E9VUE;G1S('P@4F5T86EL
M($1I<F5C=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/CQS=')O;F<^4V5G;65N="!297!O<G1I;F<@26YF;W)M871I;VX@6TQI;F4@
M271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^26YC;VUE(&9R;VT@;W!E<F%T:6]N<SPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH,S<R*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#(V-RD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q+#`X."D\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@U,S,I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^07-S971S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU,#<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3`W/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<S,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M56YA;&QO8V%T960@8V]R<&]R871E(&5X<&5N<V5S/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY396=M96YT(%)E<&]R
M=&EN9R!);F9O<FUA=&EO;B!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);F-O;64@9G)O;2!O
M<&5R871I;VYS/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@S+#(V
M,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@S+#4T-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@Q,"PQ-C`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH.2PS-C,I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^07-S971S/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#@L.3$U/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@."PY,34\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`X+#@X-SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?
M9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R
M,S,P."]7;W)K<VAE971S+U-H965T-#<N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5%6D%'/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D-A<V@@1&EV:61E;F1S($1E8VQA<F5D
M("A$971A:6PI("A54T0@)"D\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^,R!-;VYT:',@16YD960\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXY($UO;G1H
M<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y397`N(#,P+"`R,#$S/&)R/CPO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D1I=FED96YD
M($1E8VQA<F5D(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&EV:61E;F0@<&5R('-H87)E/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N,#,W-3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XP,S$R
M-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@,"XQ,3(U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`P+C`Y,S<U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y087EM96YT(&1A=&4\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/DYO=B`Q-"P-"@D),C`Q-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&EV:61E
M;F0@4&%Y;65N="`Q<W0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/CQS=')O;F<^1&EV:61E;F0@1&5C;&%R960@6TQI;F4@271E;7-=
M/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y$:79I9&5N9"!P97(@<VAA<F4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`P+C`S-S4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#`N,#,Q,C4\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1A=&4@9&5C;&%R960\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^36%R(#$Q+`T*"0DR,#$T
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M36%R(#$R+`T*"0DR,#$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y$871E(&]F(')E8V]R9#PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#Y-87D@,2P-"@D),C`Q-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/DUA>2`Q+`T*"0DR
M,#$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y087EM96YT(&1A=&4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^36%Y(#$U+`T*"0DR,#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^36%Y(#$U+`T*"0DR,#$S/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$:79I9&5N
M9"!087EM96YT(#)N9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^/'-T<F]N9SY$:79I9&5N9"!$96-L87)E9"!;3&EN92!)=&5M<UT\
M+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D1I=FED96YD('!E<B!S:&%R93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#`N,#,W-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/B0@,"XP,S$R-3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&%T92!D96-L87)E9#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#Y*=6X@,3DL#0H)"3(P,30\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#Y*
M=6X@,3,L#0H)"3(P,3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D1A=&4@;V8@<F5C;W)D/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/D%U9R`Q+`T*"0DR,#$T/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^075G(#$L#0H)"3(P
M,3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/E!A>6UE;G0@9&%T93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#Y!=6<@,34L#0H)"3(P,30\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#Y!=6<@,34L#0H)"3(P,3,\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1I=FED96YD
M(%!A>6UE;G0@,W)D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#X\<W1R;VYG/D1I=FED96YD($1E8VQA<F5D(%M,:6YE($ET96US73PO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M1&EV:61E;F0@<&5R('-H87)E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/B0@,"XP,S<U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^)"`P+C`S,3(U/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$871E(&1E8VQA<F5D/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/DIU;"`R.2P-"@D),C`Q-#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/D%U
M9R`R+`T*"0DR,#$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y$871E(&]F(')E8V]R9#PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#Y/8W0@,S$L#0H)"3(P,30\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#Y.;W8@,2P-"@D),C`Q
M,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4&%Y;65N="!D871E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/DYO=B`Q-"P-"@D),C`Q-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/DYO=B`Q-2P-"@D),C`Q,SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^
M#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,F-A8F%B8F9?9&,X.5\T
M-S0P7S@P-39?,C(V,#$T9#(S,S`X#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE
M.B\O+T,Z+S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."]7
M;W)K<VAE971S+U-H965T-#@N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O
M9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT
M;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@
M("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$
M)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X
M="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4
M:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@
M(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5+4T%'/@T*("`@("`@
M/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S
M<&%N/3-$,CX\<W1R;VYG/D]T:&5R("T@061D:71I;VYA;"!);F9O<FUA=&EO
M;B`H1&5T86EL*2`H55-$("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0S/C`@36]N=&AS($5N9&5D/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^,R!-;VYT
M:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N
M/3-$,CXY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H(&-O;'-P86X],T0Q/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M(&-O;'-P86X],T0Q/C`@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D%U9RX@,34L
M(#(P,30\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#$U
M+"`R,#$T/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D9E8BX@
M,34L(#(P,30\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P
M+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y3
M97`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^4V5P+B`S,"P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y!<'(N(#,P+"`R,#$S/&)R/DUA>&EM=6T\8G(^/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@^3F]V+B`P-2P@,C`Q-#QB<CY3=6)S97%U96YT
M($5V96YT/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/D]T:&5R(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#87-H(&1I=FED96YD
M('!A:60\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-3$P+#`P
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@-3`V+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@-3`Q+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q+#4Q-RPP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$L,3$W+#`P,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y$:79I9&5N9"!P87EA8FQE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XU,3`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C4Q,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1I=FED96YD('!A>6%B;&4@
M9&%T93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^3F]V(#$T
M+`T*"0DR,#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/D9E8B`Q,RP-"@D),C`Q-3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^475A<G1E<FQY(&1I=FED
M96YD(&1E8VQA<F5D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#`N,#,W-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@,"XP,S$R-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/B0@,"XQ,3(U/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C`Y,S<U/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XP,S<U
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y$:79I9&5N9"!D96-L87)A=&EO;B!D871E/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/DYO=B`U+`T*"0DR,#$T/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$:79I9&5N
M9"!D96-L87)E9"P@9&%T92!O9B!R96-O<F0\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^2F%N(#,P+`T*"0DR,#$U/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3=&]C:R!R
M97!U<F-H87-E('!R;V=R86T@875T:&]R:7IE9"!A;6]U;G0\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,"PP,#`L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4VAA
M<F5S(')E<'5R8VAA<V5D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XR-#4L-3<U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E<R!R97!U<F-H87-E9"P@=F%L=64\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,RPR,#`L
M,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T
M86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T
M7S)C86)A8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P.`T*0V]N=&5N
M="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U
M-E\R,C8P,31D,C,S,#@O5V]R:W-H965T<R]3:&5E=#0Y+FAT;6P-"D-O;G1E
M;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E
M;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT
M;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT
M+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS
M8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J
M($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D
M/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)
M1#!%1T9!0SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@
M8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY3=7!P;&5M96YT86P@
M0V%S:"!&;&]W($EN9F]R;6%T:6]N("A$971A:6PI("A54T0@)"D\8G(^26X@
M5&AO=7-A;F1S+"!U;FQE<W,@;W1H97)W:7-E('-P96-I9FEE9#PO<W1R;VYG
M/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/CD@
M36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P+B`S,"P@,C`Q,SQB<CX\+W1H
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY3=7!P;&5M
M96YT86P@9&ES8VQO<W5R92!O9B!C87-H(&9L;W<@:6YF;W)M871I;VXZ/"]S
M=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V%S
M:"!P86ED(&9O<B!I;G1E<F5S=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^)"`S+#8V-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@,BPW-#(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-A<V@@<&%I9"!F;W(@=&%X97,\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0L-S<Q/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"PX.3$\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O
M;F<^3F]N+6-A<V@@:6YV97-T:6YG(&%C=&EV:71I97,Z/"]S=')O;F<^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5')A;G-L871I;VX@
M861J=7-T;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q
M+#4W-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,3DP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT
M4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O
M;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P
M7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS:&5E=',O4VAE970U,"YH=&UL#0I#
M;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#
M;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-
M"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N
M=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX
M)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ
M<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO
M:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED
M/3-$240P15A"04<^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^0V]M<&]N96YT
M<R!O9B!!8V-U;75L871E9"!/=&AE<B!#;VUP<F5H96YS:79E($QO<W,L($YE
M="`H1&5T86EL*2`H55-$("0I/&)R/DEN(%1H;W5S86YD<RP@=6YL97-S(&]T
M:&5R=VES92!S<&5C:69I960\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$-#XS($UO;G1H<R!%;F1E9#PO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0T/CD@36]N=&AS($5N
M9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H(&-O;'-P86X],T0R/E-E<"X@,S`L(#(P,30\8G(^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^4V5P+B`S,"P@
M,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N
M/3-$,CY397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H(&-O;'-P86X],T0R/E-E<"X@,S`L(#(P,3,\8G(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^1&5C+B`S,2P@,C`Q,SQB<CX\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY!8V-U;75L871E
M9"!T<F%N<VQA=&EO;B!A9&IU<W1M96YT.CPO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D)A;&%N8V4@870@8F5G:6YN:6YG(&]F('!E<FEO9#PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@Q+#(Q,BD\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#,L,3DT*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^)"`H,BPY-#0I/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XD("@R+#@P-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y4<F%N<VQA=&EO;B!G86EN("AL;W-S*2!D=7)I;F<@<&5R:6]D/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@S+#,P.2D\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@Q+#4W-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q
M.3`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0F%L86YC92!A
M="!E;F0@;V8@<&5R:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@T+#4R,2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R+#DY-"D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@T+#4R,2D\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@R+#DY-"D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#X\<W1R;VYG/D%C8W5M=6QA=&5D(&1E9F5R<F5D(&QO
M<W-E<R!O;B!C87-H(&9L;W<@:&5D9V5S.CPO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D)A;&%N8V4@870@8F5G:6YN:6YG(&]F('!E<FEO9#PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-C4I/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH,C@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH,S$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C<R*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E<FEV871I=F4@9F%I
M<B!V86QU92!A9&IU<W1M96YT+"!N970@;V8@=&%X97,@;V8@)#0Y(&%N9"`D
M,S(@9F]R('1H92!T:')E92!M;VYT:',@96YD960@4V5P=&5M8F5R(#,P+"`R
M,#$T(&%N9"`R,#$S+"!R97-P96-T:79E;'DL(&%N9"`D,C8@86YD("0Q,S$@
M9F]R('1H92!N:6YE(&UO;G1H<R!E;F1E9"!397!T96UB97(@,S`L(#(P,30@
M86YD(#(P,3,L(')E<W!E8W1I=F5L>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-S,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@T."D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS.3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C$Y-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/B<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D)A;&%N8V4@870@96YD(&]F('!E<FEO9#PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#<V*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C@\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B@W-BD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#X\<W1R;VYG/D%C8W5M=6QA=&5D(&5F9F5C="!O9B!R
M971I<F5M96YT(&)E;F5F:70@;V)L:6=A=&EO;G,Z/"]S=')O;F<^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^0F%L86YC92!A="!B96=I;FYI;F<@;V8@<&5R
M:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@W,S$I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PQ,S0I/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH-S0U*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#$L,38P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^06UO=6YT<R!R96-L87-S:69I960@9G)O;2!A8V-U;75L871E9"!O
M=&AE<B!C;VUP<F5H96YS:79E(&QO<W,Z/"]S=')O;F<^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^06UO<G1I>F%T:6]N(&]F(&%C='5A<FEA;"!L;W-S97,L
M(&YE="!O9B!T87AE<R!O9B`D-2!A;F0@)#@@9F]R('1H92!T:')E92!M;VYT
M:',@96YD960@4V5P=&5M8F5R(#,P+"`R,#$T(&%N9"`R,#$S+"!R97-P96-T
M:79E;'DL(&%N9"`D,30@86YD("0R-R!F;W(@=&AE(&YI;F4@;6]N=&AS(&5N
M9&5D(%-E<'1E;6)E<B`S,"P@,C`Q-"!A;F0@,C`Q,RP@<F5S<&5C=&EV96QY
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XW/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CQS=7`^6S%=/"]S=7`^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO<W5P
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C$\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\+W-U
M<#X\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CQS=7`^6S%=/"]S
M=7`^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y"86QA;F-E
M(&%T(&5N9"!O9B!P97)I;V0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#<R-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q+#$R,"D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@W,C0I/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH,2PQ,C`I/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/E1O=&%L(&%C8W5M=6QA=&5D(&]T:&5R(&-O;7!R96AE
M;G-I=F4@;&]S<R!A="!E;F0@;V8@<&5R:6]D/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B0@*#4L,C,W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6T^)"`H-"PQ.3`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD
M("@U+#(S-RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#0L,3DP
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,RPW,C`I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&0@8V]L<W!A;CTS1#$P/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$:6YN97)&;V]T;F]T93X-"B`@("`@("`@/'1D('9A;&EG
M;CTS1'1O<#Y;,5T\+W1D/@T*("`@("`@("`\=&0@8V]L<W!A;CTS1#D@=F%L
M:6=N/3-$=&]P/D%M;W5N=',@87)E(')E8V]R9&5D(&EN('-E;&QI;F<L(&=E
M;F5R86P@86YD(&%D;6EN:7-T<F%T:79E(&5X<&5N<V4@;VX@=&AE($-O;F1E
M;G-E9"!C;VYS;VQI9&%T960@<W1A=&5M96YT<R!O9B!O<&5R871I;VYS+CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO
M:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W-#!?
M.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O
M0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O<FMS
M:&5E=',O4VAE970U,2YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG
M.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@
M8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\
M345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X
M="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA
M=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@
M0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A
M8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14M(04,^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X]
M,T0R/CQS=')O;F<^0V]M<&]N96YT<R!O9B!!8V-U;75L871E9"!/=&AE<B!#
M;VUP<F5H96YS:79E($QO<W,L($YE="`H4&%R96YT:&5T:6-A;"D@*$1E=&%I
M;"D@*%531"`D*3QB<CY);B!4:&]U<V%N9',L('5N;&5S<R!O=&AE<G=I<V4@
M<W!E8VEF:65D/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@@8V]L<W!A;CTS1#(^,R!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXY($UO;G1H<R!%;F1E9#PO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y397`N(#,P+"`R,#$T/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H/E-E<"X@,S`L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@^4V5P+B`S,"P@,C`Q-#QB<CX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y397`N(#,P+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D%C8W5M=6QA=&5D($]T:&5R($-O
M;7!R96AE;G-I=F4@26YC;VUE("A,;W-S*2!;3&EN92!)=&5M<UT\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E<FEV
M871I=F4@9F%I<B!V86QU92!A9&IU<W1M96YT+"!T87@\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/B0@-#D\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#,R/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`R-CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3,Q/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!;6]R=&EZ
M871I;VX@;V8@86-T=6%R:6%L(&QO<W-E<RP@=&%X97,\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/B0@-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/B0@.#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,30\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(W/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-
M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R8V%B86)B9E]D8S@Y7S0W
M-#!?.#`U-E\R,C8P,31D,C,S,#@-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z
M+R\O0SHO,F-A8F%B8F9?9&,X.5\T-S0P7S@P-39?,C(V,#$T9#(S,S`X+U=O
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M2%)E9CTS1")3:&5E=#`Q+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE
M970P,BYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,#,N:'1M;"(O
M/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#`T+FAT;6PB+SX-"B`\;SI&:6QE
M($A2968],T0B4VAE970P-2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H
M965T,#8N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#`W+FAT;6PB
M+SX-"B`\;SI&:6QE($A2968],T0B4VAE970P."YH=&UL(B\^#0H@/&\Z1FEL
M92!(4F5F/3-$(E-H965T,#DN:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3
M:&5E=#$P+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970Q,2YH=&UL
M(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,3(N:'1M;"(O/@T*(#QO.D9I
M;&4@2%)E9CTS1")3:&5E=#$S+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B
M4VAE970Q-"YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,34N:'1M
M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#$V+FAT;6PB+SX-"B`\;SI&
M:6QE($A2968],T0B4VAE970Q-RYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$
M(E-H965T,3@N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#$Y+FAT
M;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970R,"YH=&UL(B\^#0H@/&\Z
M1FEL92!(4F5F/3-$(E-H965T,C$N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS
M1")3:&5E=#(R+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970R,RYH
M=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,C0N:'1M;"(O/@T*(#QO
M.D9I;&4@2%)E9CTS1")3:&5E=#(U+FAT;6PB+SX-"B`\;SI&:6QE($A2968]
M,T0B4VAE970R-BYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,C<N
M:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#(X+FAT;6PB+SX-"B`\
M;SI&:6QE($A2968],T0B4VAE970R.2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F
M/3-$(E-H965T,S`N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#,Q
M+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970S,BYH=&UL(B\^#0H@
M/&\Z1FEL92!(4F5F/3-$(E-H965T,S,N:'1M;"(O/@T*(#QO.D9I;&4@2%)E
M9CTS1")3:&5E=#,T+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970S
M-2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,S8N:'1M;"(O/@T*
M(#QO.D9I;&4@2%)E9CTS1")3:&5E=#,W+FAT;6PB+SX-"B`\;SI&:6QE($A2
M968],T0B4VAE970S."YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T
M,SDN:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#0P+FAT;6PB+SX-
M"B`\;SI&:6QE($A2968],T0B4VAE970T,2YH=&UL(B\^#0H@/&\Z1FEL92!(
M4F5F/3-$(E-H965T-#(N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E
M=#0S+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970T-"YH=&UL(B\^
M#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T-#4N:'1M;"(O/@T*(#QO.D9I;&4@
M2%)E9CTS1")3:&5E=#0V+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE
M970T-RYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T-#@N:'1M;"(O
M/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#0Y+FAT;6PB+SX-"B`\;SI&:6QE
M($A2968],T0B4VAE970U,"YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H
M965T-3$N:'1M;"(O/@T*/"]X;6P^#0HM+2TM+2T]7TYE>'1087)T7S)C86)A
C8F)F7V1C.#E?-#<T,%\X,#4V7S(R-C`Q-&0R,S,P."TM#0H`
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E3MAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income (Loss) per Common Share - Additional Information (Detail) (Stock Option)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Stock Option</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDilutedLineItems', window );"><strong>Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive Securities Excluded from Computation of Diluted Income (Loss) Per Common Share</a></td>
        <td class="nump">2,377,519<span></span></td>
        <td class="nump">336,500<span></span></td>
        <td class="nump">2,443,481<span></span></td>
        <td class="nump">2,476,500<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Antidilution<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6505113<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Diluted Earnings Per Share<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510752<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Contingent Stock Agreement<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6508534<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDilutedLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDilutedLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQ2BI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Acquisitions - Additional Information (Detail)<br></strong></div>
        </th>
        <th class="th" colspan="2">0 Months Ended</th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2"></th>
        <th class="th" colspan="2">0 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jan. 15, 2014

</div>
          <div>Thomas Plant

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Jan. 15, 2014

</div>
          <div>Thomas Plant

</div>
          <div>GBP (&#xA3;)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Thomas Plant

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Thomas Plant

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Thomas Plant

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Thomas Plant

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Thomas Plant

</div>
          <div>GBP (&#xA3;)</div>
        </th>
        <th class="th">
          <div>Jan. 15, 2014

</div>
          <div>Thomas Plant

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Jan. 15, 2014

</div>
          <div>Thomas Plant

</div>
          <div>GBP (&#xA3;)</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2014

</div>
          <div>Thomas Plant

</div>
          <div>Subsequent Event

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2014

</div>
          <div>Thomas Plant

</div>
          <div>Subsequent Event

</div>
          <div>GBP (&#xA3;)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Thomas Plant

</div>
          <div>Cost of Sales

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Other Acquisitions

</div>
          <div>USD ($)</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired', window );">Percentage of equity interests acquired</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">100.00%<span></span></td>
        <td class="nump">100.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_PaymentsToAcquireBusinesses', window );">Business acquisition cash paid</a></td>
        <td class="nump">$ 61,500,000<span></span></td>
        <td class="nump">&#xA3; 37,400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued', window );">Business acquisition, issuance of common stock shares</a></td>
        <td class="nump">581,432<span></span></td>
        <td class="nump">581,432<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment', window );">Business acquisition, common stock value</a></td>
        <td class="nump">9,000,000<span></span></td>
        <td class="nump">5,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh', window );">Business acquisition, contingent cash consideration payable</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">9,000,000<span></span></td>
        <td class="nump">5,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanBenefitObligation', window );">Projected benefit obligation</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">11,700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">11,700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">7,100,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate', window );">Discount rate of obligation plan</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3.30%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3.30%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_SettlementPayment', window );">Additional payment on plan settlement</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,400,000<span></span></td>
        <td class="nump">1,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1', window );">Net impact on plan settlements</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost', window );">Net periodic benefit cost</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual', window );">Net Sales</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">16,800,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">47,200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual', window );">Income from operations</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,600,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,900,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory', window );">Business combination increase in fair value of inventory</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">900,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets', window );">Amortization of intangible assets</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">900,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,600,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred', window );">Elimination of acquisition costs</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">900,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionProFormaInterestExpenseAndOther', window );">Interest Expense and Debt Issuance Cost</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense', window );">Adjustment to compensation expense</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,100,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Business acquisition cash paid</a></td>
        <td class="nump">$ 61,302,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 5,300,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Acquisition, Percentage of Equity Interests Acquired</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionPercentageOfEquityInterestsAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Acquisition Pro Forma Adjustment Amortization Expense Intangible Assets</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionProFormaAdjustmentAmortizationExpenseIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionProFormaInterestExpenseAndOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Acquisition Pro Forma Interest Expense And Other</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionProFormaInterestExpenseAndOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Acquisitions Pro Forma Additional Compensation Expense</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionsProFormaAdditionalCompensationExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Combination, Consideration Transferred, Equity Interests Issued and Issuable Before Market Value Adjustment</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableBeforeMarketValueAdjustment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_PaymentsToAcquireBusinesses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Payments to Acquire Businesses</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_PaymentsToAcquireBusinesses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_SettlementPayment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount the entity agreed to pay to settle obligations under an agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_SettlementPayment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of equity interests issued or issuable to acquire entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the amount of earnings or loss of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the amount of revenue of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to items of consideration transferred in connection with a business combination for which the initial accounting was incomplete.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1500-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to inventory acquired in connection with a business combination for which the initial accounting was incomplete.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1500-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The interest rate used to adjust for the time value of money for the plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (k)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanBenefitObligation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date.  2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Projected Benefit Obligation<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6522206<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Accumulated Postretirement Benefit Obligation<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6503904<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DefinedBenefitPlanBenefitObligation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The total amount of net periodic benefit cost for defined benefit plans for the period. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (h)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of net gain (loss) recognized in net periodic benefit cost as a result of an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 30<br><br> -Section 15<br><br> -Paragraph 6<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7577095&amp;loc=d3e8001-114927<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 715<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (h)(7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35743120&amp;loc=d3e1928-114920<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Components of Inventory (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryLineItems', window );"><strong>Inventory [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoodsNetOfReserves', window );">Finished goods</a></td>
        <td class="nump">$ 166,958<span></span></td>
        <td class="nump">$ 108,340<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcessNetOfReserves', window );">Work in process</a></td>
        <td class="nump">1,840<span></span></td>
        <td class="nump">1,966<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterialsNetOfReserves', window );">Raw materials</a></td>
        <td class="nump">1,522<span></span></td>
        <td class="nump">2,485<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FIFOInventoryAmount', window );">Total</a></td>
        <td class="nump">$ 170,320<span></span></td>
        <td class="nump">$ 112,791<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FIFOInventoryAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of FIFO (first in first out) inventory present at the reporting date when inventory is also valued using different valuation methods.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FIFOInventoryAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoodsNetOfReserves">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryFinishedGoodsNetOfReserves</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterialsNetOfReserves">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(4))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryRawMaterialsNetOfReserves</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcessNetOfReserves">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(3))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryWorkInProcessNetOfReserves</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFNAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes - Additional Information (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExaminationLineItems', window );"><strong>Income Tax Examination [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilityForUncertainTaxPositionsCurrent', window );">Gross liability for tax positions</a></td>
        <td class="nump">$ 245,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained', window );">Reduction in Income Tax Liability if Tax Positions Sustained</a></td>
        <td class="nump">$ 245,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExaminationDescription', window );">Income tax examination years description</a></td>
        <td class="text">The Company is no longer subject to U.S. Federal income tax  examinations for the years prior to 2010.<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">State Tax Authority | Minimum</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExaminationLineItems', window );"><strong>Income Tax Examination [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExaminationYearUnderExamination', window );">Income tax examination year</a></td>
        <td class="text">2009<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">State Tax Authority | Maximum</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExaminationLineItems', window );"><strong>Income Tax Examination [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExaminationYearUnderExamination', window );">Income tax examination year</a></td>
        <td class="text">2013<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reduction in income tax liability that will be recognized if uncertain tax positions as of the balance sheet date are sustained.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ReductionInIncomeTaxLiabilityIfTaxPositionsSustained</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExaminationDescription">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15<br><br> -Subparagraph (d)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExaminationDescription</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExaminationLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExaminationLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExaminationYearUnderExamination">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tax year being audited in the income tax examination, in CCYY format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExaminationYearUnderExamination</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilityForUncertainTaxPositionsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current portion of the amount recognized for uncertain tax positions as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilityForUncertainTaxPositionsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Purchase Price of Acquisition (Detail) (Thomas Plant, USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">0 Months Ended</th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Jan. 15, 2014</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Thomas Plant</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Cash</a></td>
        <td class="nump">$ 61,302<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable', window );">Share consideration issued</a></td>
        <td class="nump">8,382<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue', window );">Value of contingent consideration</a></td>
        <td class="nump">2,488<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital', window );">Working capital adjustment</a></td>
        <td class="nump">374<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Total purchase price</a></td>
        <td class="nump">$ 72,546<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="3"></td>
      </tr>
      <tr>
        <td colspan="3">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Share consideration issued is valued at the closing market price discounted to account for lack of marketability related to the lock up period as described in the share purchase agreement.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[2]</td>
              <td style="vertical-align: top;" valign="top">The value of contingent consideration represents the present value of the estimated payments related to the attainment of certain financial targets for the years 2014 through 2016. The maximum undiscounted contingent consideration to be paid on the agreement is &#xA3;5.5 million ($9.0 million).</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[3]</td>
              <td style="vertical-align: top;" valign="top">A working capital adjustment was made in May 2014 as provided for in the share purchase agreement.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Acquisition Contingent Consideration Liabilities At Fair Value</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionContingentConsiderationLiabilitiesAtFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Adjustments To Working Capital</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdjustmentsToWorkingCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferred1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6578-128477<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6613-128477<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationConsiderationTransferred1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6578-128477<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6613-128477<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ECAAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Purchase Price of Acquisition (Parenthetical) (Detail) (Thomas Plant)<br>In Millions, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jan. 15, 2014

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Jan. 15, 2014

</div>
          <div>GBP (&#xA3;)</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh', window );">Business acquisition, contingent cash consideration payable</a></td>
        <td class="nump">$ 9.0<span></span></td>
        <td class="nump">&#xA3; 5.5<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>ACQUISITIONS<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationDisclosureTextBlock', window );">ACQUISITIONS</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>NOTE B &#x2014; ACQUISITIONS</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 <b>Kitchen Craft</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 On January&#xA0;15, 2014, the Company acquired 100% of the share
 capital of Thomas Plant (Birmingham) Limited (&#x201C;Kitchen
 Craft&#x201D;) for cash in the amount of &#xA3;37.4&#xA0;million
 ($61.5 million) and 581,432 shares of common stock of the Company
 with an intrinsic value of &#xA3;5.5&#xA0;million ($9.0 million).
 The purchase price also includes contingent cash consideration of
 up to &#xA3;5.5&#xA0;million ($9.0 million) which will be payable
 in future years if Kitchen Craft achieves certain financial
 targets. Kitchen Craft is a leading supplier of kitchenware
 products and accessories in the United Kingdom. The assets,
 liabilities and operating results of Kitchen Craft are reflected in
 the Company&#x2019;s condensed consolidated financial statements in
 accordance with ASC Topic No.&#xA0;805, <i>Business
 Combinations</i>, commencing from the acquisition date.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The purchase price has been determined to be as follows (in
 thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0">
 <tr>
 <td width="88%"></td>
 <td valign="bottom" width="6%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Cash</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">61,302</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Share consideration issued<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(1)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,382</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Value of contingent consideration<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(2)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,488</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Working capital adjustment<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(3)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">374</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total purchase price</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">72,546</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(1)</td>
 <td valign="top" align="left">Share consideration issued is valued
 at the closing market price discounted to account for lack of
 marketability related to the lock up period as described in the
 share purchase agreement.</td>
 </tr>
 </table>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(2)</td>
 <td valign="top" align="left">The value of contingent consideration
 represents the present value of the estimated payments related to
 the attainment of certain financial targets for the years 2014
 through 2016. The maximum undiscounted contingent consideration to
 be paid on the agreement is &#xA3;5.5&#xA0;million ($9.0
 million).</td>
 </tr>
 </table>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(3)</td>
 <td valign="top" align="left">A working capital adjustment was made
 in May 2014 as provided for in the share purchase agreement.</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 The purchase price was allocated based on the Company&#x2019;s
 preliminary estimate of the fair value of the assets acquired and
 liabilities assumed, as follows (in thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0">
 <tr>
 <td width="84%"></td>
 <td valign="bottom" width="10%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">Purchase&#xA0;Price<br />
 Allocation</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Accounts Receivable <sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(1)</sup></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">14,267</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Inventory</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">17,912</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Other assets</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4,054</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Other liabilities</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(10,242</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Deferred income tax</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(8,805</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Goodwill and other intangibles</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">55,360</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Total allocated value</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">72,546</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(1)</td>
 <td valign="top" align="left">The fair value of accounts receivable
 approximated the gross contractual amounts receivable.</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 Goodwill results from such factors as an assembled workforce. The
 total amount of goodwill is not expected to be deductible for tax
 purposes. All of the goodwill and other intangible assets are
 included in the International Segment. Customer relationships and
 trade names are amortized on a straight-line basis over their
 estimated useful lives (see Note D).</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <u>Kitchen Craft pension plan</u></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Kitchen Craft is the sponsor of a defined benefit pension plan (the
 &#x201C;Plan&#x201D;) for which service costs accrual ceased prior to
 the acquisition. Pursuant to the share purchase agreement, the
 Company and the sellers agreed to take action to settle the
 Plan&#x2019;s obligation through the purchase of a group annuity
 contract and terminate the Plan.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 As of the acquisition closing date, the&#xA0;projected benefit
 obligation of the Plan was estimated to be &#xA3;7.1&#xA0;million
 ($11.7 million) and was fully funded pursuant to the share purchase
 agreement. The assumptions utilized in the measurement of the
 funded status at the acquisition date, including a discount rate of
 3.3%, reflected Kitchen Craft&#x2019;s intent to settle the Plan
 through the purchase of a group annuity contract.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 On October&#xA0;31, 2014, the Plan trustees secured, in full, all
 benefits payable or contingently payable under the Plan (subject to
 adjustment as determined by the UK pension authority in connection
 with its approval of the Plan&#x2019;s termination) through the
 purchase of a group annuity contract from a major UK-based
 insurance company. The terms of the group annuity contract required
 Kitchen Craft to make an additional payment of approximately
 &#xA3;1.5&#xA0;million ($2.4 million).&#xA0;The share purchase
 agreement provides that any additional contribution required in
 connection with the settlement and termination of the Plan shall be
 offset by future amounts owed to the sellers or, if those amounts
 are insufficient, reimbursed by the sellers. Accordingly, there was
 no impact, nor is there any expected future impact, to the
 Company&#x2019;s statement of operations&#xA0;in connection with the
 settlement and planned termination of the Plan.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company&#x2019;s net periodic benefit cost for the three and
 nine months ended September&#xA0;30, 2014 was not material.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <u>Unaudited pro forma results</u></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The nine months ended September&#xA0;30, 2014 includes the
 operations of Kitchen Craft for the period from January&#xA0;15,
 2014 to September&#xA0;30, 2014. The condensed consolidated
 statements of operations for the three and nine months ended
 September&#xA0;30, 2014, include $16.8 million and $47.2 million of
 net sales, respectively, and $1.6 million and $1.9 million of
 income from operations, respectively, contributed by Kitchen
 Craft.</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 The following table presents the Company&#x2019;s pro forma
 consolidated net sales and income (loss) before income taxes and
 equity in earnings for the three and nine months ended
 September&#xA0;30, 2014 and 2013. The unaudited pro forma results
 include the historical statements of operations information of the
 Company and of Kitchen Craft, giving effect to the Kitchen Craft
 acquisition and related financing as if they had occurred at the
 beginning of the period presented. As described below under
 &#x201C;Other Acquisitions,&#x201D; the Company consummated certain
 other acquisitions during the nine months ended September&#xA0;30,
 2014; however the Company has not included the results prior to
 their acquisition in these pro forma results as the impact would
 not have been material.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="56%"></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="14" align="center">Unaudited pro forma results</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">Three Months
 Ended</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">Nine Months
 Ended</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2014</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2013</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2014</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2013</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(In thousands,
 except per share data)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Sales</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">162,244</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">156,741</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">395,976</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">381,035</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Income (loss) before income taxes and equity in earnings</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">6,730</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">10,042</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(130</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,112</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net income (loss)</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,586</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">899</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(6,573</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">95</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Basic earnings (loss) per common share</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">0.06</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(0.49</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">0.01</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Diluted earnings (loss) per common share</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.06</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.49</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.01</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The pro forma results, prepared in accordance with U.S. GAAP,
 include the following pro forma adjustments related to the Kitchen
 Craft acquisition:</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td width="4%">&#xA0;</td>
 <td valign="top" width="4%" align="left">(i)</td>
 <td valign="top" align="left">the elimination of the charge in cost
 of sales related to the increase in fair value of acquired
 inventory of $0.9 million in the nine months ended
 September&#xA0;30, 2014;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td width="4%">&#xA0;</td>
 <td valign="top" width="4%" align="left">(ii)</td>
 <td valign="top" align="left">an increase in amortization expense
 related to the fair value of the identifiable intangible assets of
 $0.9 million and $2.6 million in the three and nine months ended
 September&#xA0;30, 2013, respectively;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td width="4%">&#xA0;</td>
 <td valign="top" width="4%" align="left">(iii)</td>
 <td valign="top" align="left">the elimination of acquisition costs
 recorded in the nine months ended September&#xA0;30, 2014 of $0.9
 million;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td width="4%">&#xA0;</td>
 <td valign="top" width="4%" align="left">(iv)</td>
 <td valign="top" align="left">an increase in interest expense and
 amortization of debt issuance costs of $0.4 million and $1.4
 million, resulting from the refinancing of the Company&#x2019;s debt
 to finance the acquisition, in the three and nine months ended
 September&#xA0;30, 2013, respectively;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td width="4%">&#xA0;</td>
 <td valign="top" width="4%" align="left">(v)</td>
 <td valign="top" align="left">an adjustment of $2.1 million in the
 nine months ended September&#xA0;30, 2013 to conform compensation
 expense to the Company&#x2019;s current compensation policies.</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The unaudited pro forma results do not include any revenue or cost
 reductions that may be achieved through the business combination,
 or the impact of non-recurring items directly related to the
 business combination.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The unaudited pro forma results are not necessarily indicative of
 the operating results that would have occurred if the Kitchen Craft
 acquisition had been completed as of the date for which the pro
 forma financial information is presented. In addition, the
 unaudited pro forma results do not purport to project the future
 condensed consolidated operating results of the combined
 companies.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Other acquisitions</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 In February 2014, the Company acquired certain assets of Built NY,
 Inc. (&#x201C;Built NY&#x201D;), including inventory, trademarks and
 other intellectual property. Also in February 2014, the Company
 acquired certain assets of The Empire Silver Company, Inc.
 (&#x201C;Empire Silver&#x201D;), including trademarks and other
 intellectual property. In March 2014, the Company acquired the
 share capital of La Cafeti&#xE8;re (UK) Limited, together with
 certain assets of other subsidiaries of The Greenfield Group
 Limited (collectively, &#x201C;La Cafeti&#xE8;re&#x201D;). The La
 Cafeti&#xE8;re acquisition included the purchase of certain
 trademarks and other intellectual property, and certain inventory
 and receivables.</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 In aggregate, the Company paid approximately $5.3 million of
 primarily cash consideration for the acquisitions of Built NY,
 Empire Silver and La Cafeti&#xE8;re. The assets, liabilities and
 operating results of the acquisitions are reflected in the
 Company&#x2019;s condensed consolidated financial statements in
 accordance with ASC Topic No.&#xA0;805, <i>Business
 Combinations</i>, commencing from the acquisition dates.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1383-128463<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6996-128479<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4922-128472<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4934-128472<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4926-128472<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e7000-128479<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1486-128463<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1497-128463<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1490-128463<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e7008-128479<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1500-128463<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1524-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ERFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Summary of Purchase Price Allocated Based on Estimated Fair Value of Assets and Liabilities (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">
          <div>Jan. 15, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems', window );"><strong>Schedule of Business Acquisitions, Purchase Price Allocation [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables', window );">Accounts Receivable</a></td>
        <td class="nump">$ 14,267<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory', window );">Inventory</a></td>
        <td class="nump">17,912<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther', window );">Other assets</a></td>
        <td class="nump">4,054<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther', window );">Other liabilities</a></td>
        <td class="num">(10,242)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent', window );">Deferred income tax</a></td>
        <td class="num">(8,805)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill', window );">Goodwill and other intangibles</a></td>
        <td class="nump">55,360<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet', window );">Total allocated value</a></td>
        <td class="nump">$ 72,546<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="3"></td>
      </tr>
      <tr>
        <td colspan="3">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">The fair value of accounts receivable approximated the gross contractual amounts receivable.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized and goodwill.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsAndGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ScheduleOfBusinessAcquisitionsPurchasePriceAllocationLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of inventory recognized as of the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 37<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744172&amp;loc=d3e2207-128464<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EZKAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summary of Stock Option (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward', window );"><strong>Options</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Beginning balance</a></td>
        <td class="nump">2,371,650<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Grants</a></td>
        <td class="nump">394,400<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercises</a></td>
        <td class="num">(339,331)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Cancellations</a></td>
        <td class="num">(32,200)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Expirations</a></td>
        <td class="num">(17,000)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Ending balance</a></td>
        <td class="nump">2,377,519<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Options exercisable at End of Period</a></td>
        <td class="nump">1,527,594<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward', window );"><strong>Weighted-average exercise price</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Beginning balance</a></td>
        <td class="nump">$ 12.75<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Grants</a></td>
        <td class="nump">$ 18.83<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Exercises</a></td>
        <td class="nump">$ 8.44<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Cancellations</a></td>
        <td class="nump">$ 12.23<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice', window );">Expirations</a></td>
        <td class="nump">$ 21.67<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Ending balance</a></td>
        <td class="nump">$ 14.32<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Options exercisable at End of Period</a></td>
        <td class="nump">$ 13.87<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract', window );"><strong>Weighted-average remaining contractual life (years)</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Options outstanding, End of Period</a></td>
        <td class="text">6 years 2 months 9 days<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Options exercisable, End of Period</a></td>
        <td class="text">4 years 11 months 19 days<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract', window );"><strong>Aggregate intrinsic value</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Options outstanding, End of period</a></td>
        <td class="nump">$ 7,681,733<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Options exercisable, End of period</a></td>
        <td class="nump">$ 6,148,510<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which option holders acquired shares when converting their stock options into shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of share options (or share units) exercised during the current period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQOAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 4,977<span></span></td>
        <td class="nump">$ 4,947<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, less allowances of $6,983 at September 30, 2014 and $5,209 at December 31, 2013</a></td>
        <td class="nump">101,765<span></span></td>
        <td class="nump">87,217<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FIFOInventoryAmount', window );">Inventory (Note A)</a></td>
        <td class="nump">170,320<span></span></td>
        <td class="nump">112,791<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
        <td class="nump">9,014<span></span></td>
        <td class="nump">5,781<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetCurrent', window );">Deferred income taxes (Note H)</a></td>
        <td class="nump">3,938<span></span></td>
        <td class="nump">3,940<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">TOTAL CURRENT ASSETS</a></td>
        <td class="nump">290,014<span></span></td>
        <td class="nump">214,676<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">PROPERTY AND EQUIPMENT, net</a></td>
        <td class="nump">26,953<span></span></td>
        <td class="nump">27,698<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures', window );">INVESTMENTS (Note C)</a></td>
        <td class="nump">30,893<span></span></td>
        <td class="nump">36,948<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetIncludingGoodwill', window );">INTANGIBLE ASSETS, net (Note D)</a></td>
        <td class="nump">105,640<span></span></td>
        <td class="nump">55,149<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">OTHER ASSETS</a></td>
        <td class="nump">3,164<span></span></td>
        <td class="nump">2,268<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
        <td class="nump">456,664<span></span></td>
        <td class="nump">336,739<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayableCurrent', window );">Current maturity of Credit Agreement Term Loan (Note E)</a></td>
        <td class="nump">10,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SecuredDebtCurrent', window );">Current maturity of Senior Secured Term Loan (Note E)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,937<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCredit', window );">Short term loan (Note E)</a></td>
        <td class="nump">951<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
        <td class="nump">42,801<span></span></td>
        <td class="nump">21,426<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
        <td class="nump">36,852<span></span></td>
        <td class="nump">41,095<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedIncomeTaxesCurrent', window );">Income taxes payable (Note H)</a></td>
        <td class="nump">345<span></span></td>
        <td class="nump">3,036<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">TOTAL CURRENT LIABILITIES</a></td>
        <td class="nump">90,949<span></span></td>
        <td class="nump">69,494<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">DEFERRED RENT &amp; OTHER LONG-TERM LIABILITIES</a></td>
        <td class="nump">21,826<span></span></td>
        <td class="nump">18,644<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesNoncurrent', window );">DEFERRED INCOME TAXES (Note H)</a></td>
        <td class="nump">10,499<span></span></td>
        <td class="nump">1,777<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLineOfCredit', window );">REVOLVING CREDIT FACILITY (Note E)</a></td>
        <td class="nump">113,062<span></span></td>
        <td class="nump">49,231<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">CREDIT AGREEMENT TERM LOAN (Note E)</a></td>
        <td class="nump">37,500<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SecuredLongTermDebt', window );">SENIOR SECURED TERM LOAN (Note E)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">16,688<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS' EQUITY</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, $.01 par value, shares authorized: 100 shares of Series A and 2,000,000 shares of Series B; none issued and outstanding</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $.01 par value, shares authorized: 25,000,000; shares issued and outstanding: 13,681,189 at September 30, 2014 and 12,777,407 at December 31, 2013</a></td>
        <td class="nump">138<span></span></td>
        <td class="nump">128<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Paid-in capital</a></td>
        <td class="nump">158,971<span></span></td>
        <td class="nump">146,273<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained earnings</a></td>
        <td class="nump">28,956<span></span></td>
        <td class="nump">38,224<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss (Note K)</a></td>
        <td class="num">(5,237)<span></span></td>
        <td class="num">(3,720)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">TOTAL STOCKHOLDERS' EQUITY</a></td>
        <td class="nump">182,828<span></span></td>
        <td class="nump">180,905<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</a></td>
        <td class="nump">$ 456,664<span></span></td>
        <td class="nump">$ 336,739<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.3-4)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph a(1)<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 4<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedIncomeTaxesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 15<br><br><br><br> -Article 9<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 15<br><br><br><br> -Subparagraph b(1)<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedIncomeTaxesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 11<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e681-108580<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14A<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.30(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalPaidInCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.18)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 12<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 18<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.9)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 9<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 30<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31928-109318<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FIFOInventoryAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of FIFO (first in first out) inventory present at the reporting date when inventory is also valued using different valuation methods.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FIFOInventoryAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetIncludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsNetIncludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Includes long-term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.12)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.32)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 32<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.21)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 21<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.9-03.16)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19, 20, 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.16)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLineOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Line-of-Credit Arrangement<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6517033<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 470<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 13<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28361426&amp;loc=d3e1314-112600<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 470<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28361426&amp;loc=d3e1336-112600<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermLineOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermLoansPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAssetsNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations not separately disclosed in the balance sheet. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.24)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 24<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 505<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.3-04)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.28)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PrepaidExpenseAndOtherAssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 360<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.13)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.31(a)(3))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuredDebtCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of the portion of long-term, collateralized debt obligations due within one year or the operating cycle, if longer. Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19, 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SecuredDebtCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuredLongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount of collateralized debt obligations with maturities initially due after one year or beyond the operating cycle, if longer, excluding the current portion. Obligations include, but not limited to, mortgage loans, chattel loans, and other borrowings secured by assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SecuredLongTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 310<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SAB TOPIC 4.E)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 4<br><br><br><br> -Section E<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29-31)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29, 30, 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E2E">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Business Segments - Additional Information (Detail)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Segment</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NumberOfReportableSegments', window );">Number of reportable business segment</a></td>
        <td class="nump">3<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NumberOfReportableSegments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NumberOfReportableSegments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:integerItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingInformationLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SegmentReportingInformationLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EC6AG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidated Statements of Cash Flows (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract', window );"><strong>OPERATING ACTIVITIES</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">$ (7,717)<span></span></td>
        <td class="num">$ (107)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash (used in) provided by operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision for doubtful accounts</a></td>
        <td class="nump">133<span></span></td>
        <td class="nump">17<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">10,628<span></span></td>
        <td class="nump">7,707<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfFinancingCosts', window );">Amortization of financing costs</a></td>
        <td class="nump">465<span></span></td>
        <td class="nump">397<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IncreaseDecreaseInDeferredRent', window );">Deferred rent</a></td>
        <td class="num">(623)<span></span></td>
        <td class="num">(721)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred income taxes</a></td>
        <td class="num">(212)<span></span></td>
        <td class="nump">26<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock compensation expense</a></td>
        <td class="nump">2,133<span></span></td>
        <td class="nump">2,131<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions', window );">Undistributed equity in losses, net</a></td>
        <td class="nump">5,360<span></span></td>
        <td class="nump">5,686<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill', window );">Intangible asset impairment</a></td>
        <td class="nump">3,384<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Loss on early retirement of debt</a></td>
        <td class="nump">319<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities (excluding the effects of business acquisitions)</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
        <td class="nump">587<span></span></td>
        <td class="nump">4,177<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventory</a></td>
        <td class="num">(37,479)<span></span></td>
        <td class="num">(28,469)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses, other current assets and other assets</a></td>
        <td class="num">(1,889)<span></span></td>
        <td class="num">(1,391)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities', window );">Accounts payable, accrued expenses and other liabilities</a></td>
        <td class="nump">10,985<span></span></td>
        <td class="nump">20,266<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable', window );">Income taxes payable</a></td>
        <td class="num">(7,535)<span></span></td>
        <td class="num">(3,885)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations', window );">NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES</a></td>
        <td class="num">(21,461)<span></span></td>
        <td class="nump">5,834<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract', window );"><strong>INVESTING ACTIVITIES</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment</a></td>
        <td class="num">(4,410)<span></span></td>
        <td class="num">(2,772)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Kitchen Craft acquisition, net of cash acquired</a></td>
        <td class="num">(59,977)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired', window );">Other acquisitions, net of cash acquired</a></td>
        <td class="num">(5,280)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment', window );">Net proceeds from sale of property</a></td>
        <td class="nump">70<span></span></td>
        <td class="nump">7<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', window );">NET CASH USED IN INVESTING ACTIVITIES</a></td>
        <td class="num">(69,597)<span></span></td>
        <td class="num">(2,765)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract', window );"><strong>FINANCING ACTIVITIES</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLongTermLinesOfCredit', window );">Proceeds from Revolving Credit Facility</a></td>
        <td class="nump">206,193<span></span></td>
        <td class="nump">155,929<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLinesOfCredit', window );">Repayments of Revolving Credit Facility</a></td>
        <td class="num">(142,114)<span></span></td>
        <td class="num">(151,794)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfSecuredDebt', window );">Repayments of Senior Secured Term Loan</a></td>
        <td class="num">(20,625)<span></span></td>
        <td class="num">(3,500)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfLongTermDebt', window );">Proceeds from Credit Agreement Term Loan</a></td>
        <td class="nump">50,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLongTermDebt', window );">Repayment of Credit Agreement Term Loan</a></td>
        <td class="num">(2,500)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from Short Term Loan</a></td>
        <td class="nump">1,168<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Payment s on Short Term Loan</a></td>
        <td class="num">(217)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfFinancingCosts', window );">Payment of financing costs</a></td>
        <td class="num">(1,375)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForRepurchaseOfEquity', window );">Payments for common stock repurchases</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,229)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
        <td class="nump">2,192<span></span></td>
        <td class="nump">943<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDividends', window );">Cash dividends paid (Note K)</a></td>
        <td class="num">(1,517)<span></span></td>
        <td class="num">(1,117)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations', window );">NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES</a></td>
        <td class="nump">91,205<span></span></td>
        <td class="num">(2,768)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents', window );">Effect of foreign exchange on cash</a></td>
        <td class="num">(117)<span></span></td>
        <td class="nump">431<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">INCREASE IN CASH AND CASH EQUIVALENTS</a></td>
        <td class="nump">30<span></span></td>
        <td class="nump">732<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of period</a></td>
        <td class="nump">4,947<span></span></td>
        <td class="nump">1,871<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">CASH AND CASH EQUIVALENTS AT END OF PERIOD</a></td>
        <td class="nump">$ 4,977<span></span></td>
        <td class="nump">$ 2,603<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IncreaseDecreaseInDeferredRent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Difference between actual rental expense paid and rental expense recognized on a straight-line basis.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IncreaseDecreaseInDeferredRent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfFinancingCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of noncash expense included in interest expense to issue debt and obtain financing associated with the related debt instruments. Alternate captions include noncash interest expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.8)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 8<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 8<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AmortizationOfFinancingCosts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 230<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 6<br><br> -Section I<br><br> -Subsection 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Deferred Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510177<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredIncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 230<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 470<br><br> -SubTopic 50<br><br> -Section 40<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6850294&amp;loc=d3e12317-112629<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 470<br><br> -SubTopic 50<br><br> -Section 40<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6850294&amp;loc=d3e12355-112629<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GainsLossesOnExtinguishmentOfDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the undistributed income (or loss) of equity method investments, net of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporations; such investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate amount of obligations incurred but not paid and other operating obligations not separately disclosed in the statement of cash flows.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInInventories</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRepurchaseOfEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to reacquire common and preferred stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsForRepurchaseOfEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDividends">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsOfDividends</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfFinancingCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for loan and debt issuance costs.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsOfFinancingCosts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with a second acquisition of a business, net of the cash acquired from the purchase.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessTwoNetOfCashAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfLongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromIssuanceOfLongTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLongTermLinesOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with maturities due beyond one year or the operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromLongTermLinesOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 12<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromShortTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromShortTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of expense related to write-down of receivables to the amount expected to be collected. Includes, but is not limited to, accounts receivable and notes receivable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.5)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 5<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProvisionForDoubtfulAccounts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLinesOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(f))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph f<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfLinesOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfLongTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfSecuredDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to repay long-term debt that is wholly or partially secured by collateral. Excludes repayments of tax exempt secured debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfSecuredDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfShortTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfShortTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAEAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summarized Statement of Income Information for Vasconia in USD and MXN (Detail)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="4">3 Months Ended</th>
        <th class="th" colspan="4">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>MXN</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>MXN</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>MXN</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>MXN</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Equity Method Investments [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">$ 162,244<span></span></td>
        <td class="nump">$ 142,229<span></span></td>
        <td class="nump">$ 395,976<span></span></td>
        <td class="nump">$ 337,862<span></span></td>
        <td class="nump">$ 45,635<span></span></td>
        <td class="nump"> 598,197<span></span></td>
        <td class="nump">$ 37,306<span></span></td>
        <td class="nump"> 481,222<span></span></td>
        <td class="nump">$ 137,348<span></span></td>
        <td class="nump"> 1,799,920<span></span></td>
        <td class="nump">$ 116,117<span></span></td>
        <td class="nump"> 1,472,703<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
        <td class="nump">57,923<span></span></td>
        <td class="nump">51,277<span></span></td>
        <td class="nump">143,107<span></span></td>
        <td class="nump">123,945<span></span></td>
        <td class="nump">8,173<span></span></td>
        <td class="nump">107,134<span></span></td>
        <td class="nump">6,215<span></span></td>
        <td class="nump">80,167<span></span></td>
        <td class="nump">24,989<span></span></td>
        <td class="nump">327,454<span></span></td>
        <td class="nump">20,085<span></span></td>
        <td class="nump">254,861<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income (loss) from operations</a></td>
        <td class="nump">8,428<span></span></td>
        <td class="nump">11,693<span></span></td>
        <td class="nump">3,074<span></span></td>
        <td class="nump">11,590<span></span></td>
        <td class="nump">1,720<span></span></td>
        <td class="nump">22,547<span></span></td>
        <td class="num">(131)<span></span></td>
        <td class="num">(1,686)<span></span></td>
        <td class="nump">5,697<span></span></td>
        <td class="nump">74,628<span></span></td>
        <td class="nump">1,423<span></span></td>
        <td class="nump">18,172<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
        <td class="num">$ (1,586)<span></span></td>
        <td class="nump">$ 1,093<span></span></td>
        <td class="num">$ (7,717)<span></span></td>
        <td class="num">$ (107)<span></span></td>
        <td class="nump">$ 1,173<span></span></td>
        <td class="nump"> 15,381<span></span></td>
        <td class="num">$ (853)<span></span></td>
        <td class="num"> (11,003)<span></span></td>
        <td class="nump">$ 2,649<span></span></td>
        <td class="nump"> 34,575<span></span></td>
        <td class="nump">$ 1,794<span></span></td>
        <td class="nump"> 22,273<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1,2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GrossProfit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfEquityMethodInvestmentsLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INTANGIBLE ASSETS (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock', window );">Components of Intangible Assets</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Intangible assets consist of the following (in thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" align="center" border="0">
 <tr>
 <td width="56%"></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"><b>September&#xA0;30, 2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"><b>December&#xA0;31, 2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Gross</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Accumulated</b><br />
 <b>Amortization</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Net</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Gross</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Accumulated</b><br />
 <b>Amortization</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Net</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Goodwill</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">18,515</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">$</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">18,515</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">5,085</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">$</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">5,085</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Indefinite-lived intangible assets:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Trade names</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14,980</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14,980</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,364</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,364</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Finite-lived intangible assets:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Licenses</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,847</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(7,893</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">7,954</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,847</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(7,551</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,296</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Trade names</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">22,384</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,939</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,445</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">10,056</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(2,677</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">7,379</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Customer relationships</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">50,641</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(5,717</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">44,924</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,406</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(2,736</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,670</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Other</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,202</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(380</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">822</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">584</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(229</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">355</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Total</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">123,569</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(17,929</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">105,640</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">68,342</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(13,193</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">55,149</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfIntangibleAssetsTableTextBlock', window );">Summary of Activities Relating to Intangible Assets</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 A summary of the activities related to the Company&#x2019;s
 intangible assets for the nine months ended September&#xA0;30, 2014
 consists of the following (in thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0">
 <tr>
 <td width="87%"></td>
 <td valign="bottom" width="6%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Goodwill and Intangible Assets, December&#xA0;31, 2013</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">55,149</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Impairment of trade names</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,384</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Goodwill acquired</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,430</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Intangibles acquired</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">45,181</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Amortization</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(4,736</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Goodwill and Intangible Assets, September&#xA0;30, 2014</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">105,640</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ScheduleOfIntangibleAssetsTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule Of Intangible Assets [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ScheduleOfIntangibleAssetsTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EUSAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Components of Intangible Assets (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems', window );"><strong>Schedule of Intangible Assets Disclosure [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Goodwill, Gross</a></td>
        <td class="nump">$ 18,515<span></span></td>
        <td class="nump">$ 5,085<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Goodwill, Accumulated Amortization</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill, Net</a></td>
        <td class="nump">18,515<span></span></td>
        <td class="nump">5,085<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IndefiniteLivedTradeNamesGross', window );">Indefinite-Lived Trade Names, Gross</a></td>
        <td class="nump">14,980<span></span></td>
        <td class="nump">18,364<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss', window );">Indefinite-Lived Trade Names, Accumulated Amortization</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedTradeNames', window );">Indefinite-Lived Trade Names, Net</a></td>
        <td class="nump">14,980<span></span></td>
        <td class="nump">18,364<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IntangibleAssetsGross', window );">Intangible Assets, Gross (Including Goodwill)</a></td>
        <td class="nump">123,569<span></span></td>
        <td class="nump">68,342<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Finite-Lived Intangible Assets, Accumulated Amortization</a></td>
        <td class="num">(17,929)<span></span></td>
        <td class="num">(13,193)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetIncludingGoodwill', window );">Intangible Assets, Net (Including Goodwill)</a></td>
        <td class="nump">105,640<span></span></td>
        <td class="nump">55,149<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">License</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems', window );"><strong>Schedule of Intangible Assets Disclosure [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Finite-Lived Intangible Assets, Gross</a></td>
        <td class="nump">15,847<span></span></td>
        <td class="nump">15,847<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Finite-Lived Intangible Assets, Accumulated Amortization</a></td>
        <td class="num">(7,893)<span></span></td>
        <td class="num">(7,551)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
        <td class="nump">7,954<span></span></td>
        <td class="nump">8,296<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Trade Names</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems', window );"><strong>Schedule of Intangible Assets Disclosure [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Finite-Lived Intangible Assets, Gross</a></td>
        <td class="nump">22,384<span></span></td>
        <td class="nump">10,056<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Finite-Lived Intangible Assets, Accumulated Amortization</a></td>
        <td class="num">(3,939)<span></span></td>
        <td class="num">(2,677)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
        <td class="nump">18,445<span></span></td>
        <td class="nump">7,379<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Customer Relationships</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems', window );"><strong>Schedule of Intangible Assets Disclosure [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Finite-Lived Intangible Assets, Gross</a></td>
        <td class="nump">50,641<span></span></td>
        <td class="nump">18,406<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Finite-Lived Intangible Assets, Accumulated Amortization</a></td>
        <td class="num">(5,717)<span></span></td>
        <td class="num">(2,736)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
        <td class="nump">44,924<span></span></td>
        <td class="nump">15,670<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems', window );"><strong>Schedule of Intangible Assets Disclosure [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Finite-Lived Intangible Assets, Gross</a></td>
        <td class="nump">1,202<span></span></td>
        <td class="nump">584<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Finite-Lived Intangible Assets, Accumulated Amortization</a></td>
        <td class="num">(380)<span></span></td>
        <td class="num">(229)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
        <td class="nump">$ 822<span></span></td>
        <td class="nump">$ 355<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The accumulated impairment losses related to indefinite-lived intangible assets as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IndefiniteLivedTradeNameAccumulatedImpairmentLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IndefiniteLivedTradeNamesGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross amount (original costs prior to recognizing any amortization or impairment) as of the balance sheet date for the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a projected indefinite period of benefit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IndefiniteLivedTradeNamesGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IntangibleAssetsGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IntangibleAssetsGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ScheduleOfIntangibleAssetsDisclosureLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetsGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetsNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Goodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount before accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a,h)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of accumulated impairment loss for an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a,h)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillImpairedAccumulatedImpairmentLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedTradeNames">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a projected indefinite period of benefit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IndefiniteLivedTradeNames</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetIncludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsNetIncludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME (LOSS) PER COMMON SHARE (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Calculations of Basic and Diluted Income (Loss) per Common Share</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The calculations of basic and diluted income (loss) per common
 share for the three and nine month periods ended September&#xA0;30,
 2014 and 2013 are as follows:</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="67%"></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Three Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands,
 except per share amounts)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Net income (loss) &#x2013; basic and diluted</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,586</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,093</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(7,717</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(107</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Weighted-average shares outstanding &#x2013; basic</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,619</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,707</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,460</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,758</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Effect of dilutive securities:</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 5em; TEXT-INDENT: -1em">
 Stock options</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">339</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Weighted-average shares outstanding &#x2013; diluted</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,619</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,046</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,460</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,758</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Basic income (loss) per common share</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.09</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.57</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.01</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Diluted income (loss) per common share</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.08</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.57</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.01</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/**
 * Rivet Software Inc.
 *
 * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved.
 * Version 2.4.0.3
 *
 */

var Show = {};
Show.LastAR = null,

Show.hideAR = function(){
	Show.LastAR.style.display = 'none';
};

Show.showAR = function ( link, id, win ){
	if( Show.LastAR ){
		Show.hideAR();
	}

	var ref = link;
	do {
		ref = ref.nextSibling;
	} while (ref && ref.nodeName != 'TABLE');

	if (!ref || ref.nodeName != 'TABLE') {
		var tmp = win ?
			win.document.getElementById(id) :
			document.getElementById(id);

		if( tmp ){
			ref = tmp.cloneNode(true);
			ref.id = '';
			link.parentNode.appendChild(ref);
		}
	}

	if( ref ){
		ref.style.display = 'block';
		Show.LastAR = ref;
	}
};

Show.toggleNext = function( link ){
	var ref = link;

	do{
		ref = ref.nextSibling;
	}while( ref.nodeName != 'DIV' );

	if( ref.style &&
		ref.style.display &&
		ref.style.display == 'none' ){
		ref.style.display = 'block';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '+', '-' );
		}else{
			link.innerText = link.innerText.replace( '+', '-' );
		}
	}else{
		ref.style.display = 'none';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '-', '+' );
		}else{
			link.innerText = link.innerText.replace( '-', '+' );
		}
	}
};
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock', window );">BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>NOTE A &#x2014; BASIS OF PRESENTATION AND SUMMARY ACCOUNTING
 POLICIES</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Organization and business</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Lifetime Brands, Inc. (the &#x201C;Company&#x201D;) designs, sources
 and sells branded kitchenware, tableware and other products used in
 the home and markets its products under a number of brand names and
 trademarks, which are either owned or licensed by the Company, or
 through retailers&#x2019; private labels. The Company markets and
 sells its products principally on a wholesale basis to retailers.
 The Company also markets and sells a limited selection of its
 products directly to consumers through its Pfaltzgraff<sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top">&#xAE;</sup>,
 Mikasa<sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top">&#xAE;</sup>, Lifetime
 Sterling<sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top">&#xAE;</sup>&#xA0;and The English Table Internet
 websites.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 During the second quarter of 2014, the Company realigned its
 reportable segments into three categories, U.S. Wholesale,
 International and Retail Direct. The U.S. Wholesale segment,
 formerly the Wholesale segment, includes the domestic operations of
 the Company&#x2019;s primary business that designs, markets and
 distributes its products to retailers and distributors. Due to
 recent acquisitions, certain business operations conducted outside
 the U.S., previously included in the Wholesale segment, were moved
 to the International segment. This change reflects the manner in
 which management assesses performance and allocates resources. No
 changes were made to the Retail Direct segment. Previous periods
 presented have been recast to conform with the current period
 presentation.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Basis of presentation</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The accompanying unaudited condensed consolidated financial
 statements have been prepared in accordance with U.S. generally
 accepted accounting principles for interim financial information
 and with the instructions to Form 10-Q and Article 10 of Regulation
 S-X. Accordingly, they do not include all of the information and
 footnotes required by U.S. generally accepted accounting principles
 for complete financial statements. In the opinion of management,
 all adjustments, which consist only of normal recurring accruals,
 considered necessary for a fair presentation have been included.
 These condensed consolidated financial statements should be read in
 conjunction with the condensed consolidated financial statements
 and footnotes thereto included in the Company&#x2019;s Annual Report
 on Form 10-K for the fiscal year ended December&#xA0;31, 2013.
 Operating results for the three and nine month periods ended
 September&#xA0;30, 2014 are not necessarily indicative of the
 results that may be expected for the year ending December&#xA0;31,
 2014.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company&#x2019;s business and working capital needs are highly
 seasonal, with a majority of sales occurring in the third and
 fourth quarters. In 2013 and 2012, net sales for the third and
 fourth quarters accounted for 61% and 58% of total annual net
 sales, respectively. In anticipation of the pre-holiday shipping
 season, inventory levels increase primarily in the June through
 October time period.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Revenue recognition</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company sells products wholesale, to retailers and
 distributors, and retail, directly to the consumer. Wholesale sales
 and retail sales are recognized when title passes to the customer,
 which is primarily at the shipping point for wholesale sales and
 upon delivery to the customer for retail sales. Shipping and
 handling fees that are billed to customers in sales transactions
 are included in net sales and amounted to $219,000 and $266,000 for
 the three months ended September&#xA0;30, 2014 and 2013,
 respectively, and $900,000 and $918,000 for the nine months ended
 September&#xA0;30, 2014 and 2013, respectively. Net sales exclude
 taxes that are collected from customers and remitted to the taxing
 authorities.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company offers various sales incentives and promotional
 programs to its customers from time to time in the normal course of
 business. These incentives and promotions typically include
 arrangements such as cooperative advertising, buydowns, volume
 rebates and discounts. These arrangements and an estimate of sales
 returns are reflected as reductions in net sales in the
 Company&#x2019;s condensed consolidated statements of
 operations.</p>
 <p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Cost of sales</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Cost of sales consist primarily of costs associated with the
 production and procurement of product, inbound freight costs,
 purchasing costs, royalties and other product procurement related
 charges.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Distribution expenses</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Distribution expenses consist primarily of warehousing expenses and
 freight-out expenses.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Inventory</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Inventory consists principally of finished goods sourced from
 third-party suppliers. Inventory also includes finished goods, work
 in process and raw materials related to the Company&#x2019;s
 manufacture of sterling silver products. Inventory is priced using
 the lower of cost (first-in, first-out basis) or market method. The
 Company estimates the selling price of its inventory on a product
 by product basis based on the current selling environment. If the
 estimated selling price is lower than the inventory&#x2019;s cost,
 the Company reduces the value of the inventory to its net
 realizable value.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The components of inventory are as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="76%" align="center" border="0">
 <tr>
 <td width="72%"></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="2" align="center">
 <b>September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="2" align="center">
 <b>December&#xA0;31,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Finished goods</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">166,958</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">108,340</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Work in process</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,840</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,966</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Raw materials</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,522</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,485</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Total</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">170,320</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">112,791</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Fair value of financial instruments</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company determined the carrying amounts of cash and cash
 equivalents, accounts receivable and accounts payable are
 reasonable estimates of their fair values because of their
 short-term nature. The Company determined that the carrying amounts
 of borrowings outstanding under its revolving credit facility,
 credit agreement term loan, senior secured term loan and short term
 loan approximate fair value since such borrowings bear interest at
 variable market rates.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Derivatives</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company accounts for derivative instruments in accordance with
 Accounting Standard Codification (&#x201C;ASC&#x201D;) Topic
 No.&#xA0;815, Derivatives and Hedging. ASC Topic No.&#xA0;815
 requires that all derivative instruments be recognized on the
 balance sheet at fair value as either an asset or liability.
 Changes in the fair value of derivatives that qualify as hedges and
 have been designated as part of a hedging relationship for
 accounting purposes have no net impact on earnings to the extent
 the derivative is considered highly effective in achieving
 offsetting changes in fair value or cash flows attributable to the
 risk being hedged, until the hedged item is recognized in earnings.
 If a derivative which is designated as part of a hedging
 relationship is considered ineffective in achieving offsetting
 changes in fair value or cash flows attributable to the risk being
 hedged, the changes in fair value are recorded in operations. For
 derivatives that do not qualify or are not designated as hedging
 instruments for accounting purposes, changes in fair value are
 recorded in operations.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company is a party to interest rate swap agreements with an
 aggregate notional amount of $26.7 million to manage interest rate
 exposure in connection with its variable interest rate
 borrowings.&#xA0;The hedge periods of these agreements commenced in
 March 2013 and expire in June 2018 and the notional amounts
 amortize over this period. The interest rate swap agreements were
 designated as cash flow hedges under ASC Topic
 No.&#xA0;815.&#xA0;The effective portion of the fair value gain or
 loss on these agreements is recorded as a component of accumulated
 other comprehensive loss.&#xA0;The effect of recording these
 derivatives at fair value resulted in an unrealized gain of $73,000
 and an unrealized loss of $48,000, net of taxes, for the three
 months ended September&#xA0;30, 2014 and 2013, respectively, and
 unrealized gains of $39,000 and $196,000, net of taxes, for the
 nine months ended September&#xA0;30, 2014 and 2013, respectively.
 No amounts recorded in accumulated other comprehensive loss are
 expected to be reclassified to interest expense in the next twelve
 months.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The fair value of the derivatives have been obtained from the
 counterparties to the agreement and were based on Level 2
 observable inputs using proprietary models and estimates about
 relevant future market conditions.&#xA0;The aggregate fair value of
 the Company&#x2019;s interest derivative instruments was an asset of
 $12,000 and a liability of $54,000 at September&#xA0;30, 2014 and
 December&#xA0;31, 2013, respectively, and is included in accrued
 expenses and other long-term liabilities in the condensed
 consolidated balance sheet.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company has also entered into certain foreign exchange
 contracts, to primarily offset the earnings impact related to
 fluctuations in foreign currency exchange rates associated with
 inventory purchases denominated in foreign currencies. Although
 these foreign exchange contracts have not been designated as hedges
 as required in order to apply hedge accounting, the contracts are
 effective from an economic perspective. The changes in the fair
 value of these contracts are recorded in earnings immediately. A
 gain of $0.5 million and $76,000 is included in selling, general
 and administrative expenses in the condensed consolidated
 statements of operations for the three and nine months ended
 September&#xA0;30, 2014, respectively.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The aggregate gross notional amount of foreign exchange contracts
 at September&#xA0;30, 2014 was $6.0 million. The fair value of the
 Company&#x2019;s foreign exchange contracts was a liability of
 $27,000 and is included within other long-term liabilities in the
 condensed consolidated balance sheet. The fair value of the
 derivatives have been obtained from the counterparties to the
 agreements and were based on Level 2 observable inputs using
 proprietary models and estimates about relevant future market
 conditions.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Employee Healthcare</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 The Company self-insures certain portions of its health insurance
 plan. The Company maintains an accrual for unpaid claims and
 estimated claims incurred but not yet reported
 (&#x201C;IBNR&#x201D;). Although management believes that it uses the
 best information available to estimate claims IBNR, actual claims
 may vary significantly from estimated claims.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Restructuring Expenses</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Costs associated with restructuring activities are recorded at fair
 value when a liability has been incurred. A liability has been
 incurred at the point of closure for any remaining operating lease
 obligations and at the communication date for severance.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 In May 2014, the Company commenced a plan to consolidate its
 customer service and call center functions and eliminated certain
 employee positions in connection with this consolidation. The
 Company recorded $125,000 of restructuring expenses during the nine
 months ended September&#xA0;30, 2014 related to the execution of
 this plan.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 In April 2013, the Company commenced a plan to close the
 Fred<sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top">&#xAE;</sup>&#xA0;&amp;
 Friends distribution center and eliminate certain employee
 positions in conjunction with the closure, which was completed as
 of December&#xA0;31, 2013. The Company recorded $367,000 of
 restructuring expenses during the nine months ended
 September&#xA0;30, 2013 related to the execution of this plan.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>New Accounting Pronouncements</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 In May 2014, the Financial Accounting Standards Board
 (&#x201C;FASB&#x201D;) issued Accounting Standards Update
 (&#x201C;ASU&#x201D;) 2014-09,&#xA0;<i>Revenue from Contracts with
 Customers</i>, to clarify the principles of recognizing revenue and
 create common revenue recognition guidance under U.S. GAAP and
 International Financial Reporting Standards. This ASU is effective
 for fiscal years and interim periods within those years beginning
 after December&#xA0;15, 2016 and can be adopted either
 retrospectively to each reporting period presented or as a
 cumulative effect adjustment as of the date of the adoption, with
 early application not permitted.&#xA0;The Company is currently
 determining its implementation approach and assessing the impact,
 if any, on the condensed consolidated financial statements.</p>
 <p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 12px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Effective January&#xA0;1, 2013, the Company adopted ASU
 No.&#xA0;2013-02,&#xA0;<i>Comprehensive Income (Topic
 220): Reporting of Amounts Reclassified Out of Accumulated Other
 Comprehensive Income,</i>&#xA0;which requires an entity to
 provide information about the amounts reclassified out of
 accumulated other comprehensive income by component. In addition,
 an entity is required to present, either on the face of the
 statement where net income is presented or in the notes,
 significant amounts reclassified out of accumulated other
 comprehensive income by the respective line items of net income but
 only if the amount reclassified is required under GAAP to be
 reclassified to net income in its entirety in the same reporting
 period. For other amounts that are not required under GAAP to be
 reclassified in their entirety to net income (e.g., net periodic
 pension benefit cost), an entity is required to cross-reference to
 other disclosures required under GAAP that provide additional
 detail about those amounts. In connection with the adoption of this
 standard, the Company added additional disclosure about the
 Company&#x2019;s accumulated other comprehensive income to Note K of
 its financial statements.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).  Accounting policies describe all significant accounting policies of the reporting entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFSAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (Parenthetical) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Accounts receivable, allowances</a></td>
        <td class="nump">$ 6,983<span></span></td>
        <td class="nump">$ 5,209<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
        <td class="nump">$ 0.01<span></span></td>
        <td class="nump">$ 0.01<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
        <td class="nump">$ 0.01<span></span></td>
        <td class="nump">$ 0.01<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
        <td class="nump">25,000,000<span></span></td>
        <td class="nump">25,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
        <td class="nump">13,681,189<span></span></td>
        <td class="nump">12,777,407<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
        <td class="nump">13,681,189<span></span></td>
        <td class="nump">12,777,407<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Preferred stock Series A</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
        <td class="nump">100<span></span></td>
        <td class="nump">100<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, issued</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, outstanding</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Preferred stock Series B</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
        <td class="nump">2,000,000<span></span></td>
        <td class="nump">2,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, issued</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, outstanding</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35738203&amp;loc=d3e5074-111524<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of common stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>OTHER<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalFinancialInformationDisclosureTextBlock', window );">OTHER</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>NOTE K &#x2014; OTHER</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Cash dividends</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Dividends declared in the nine months ended September&#xA0;30, 2014
 are as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="84%" align="center" border="0">
 <tr>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td width="27%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom" nowrap="nowrap" align="center">
 <p style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-BOTTOM: rgb(0,0,0) 1pt solid; WIDTH: 65.3pt" align="center"><b>Dividend&#xA0;per&#xA0;share</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"><b>Date&#xA0;declared</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"><b>Date&#xA0;of&#xA0;record</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"><b>Payment&#xA0;date</b></p>
 </td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03750</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">March 11, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 1, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 15, 2014</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03750</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">June 19, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 1, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 15, 2014</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03750</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">July 29, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">October 31, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">November 14, 2014</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 On February&#xA0;15, 2014,&#xA0;May&#xA0;15, 2014 and
 August&#xA0;15, 2014 the Company paid cash dividends of $501,000,
 $506,000 and $510,000, respectively, which reduced retained
 earnings. In the three months ended September&#xA0;30, 2014, the
 Company reduced retained earnings for the accrual of $510,000
 relating to the dividend payable on November&#xA0;14, 2014.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 On November&#xA0;5, 2014, the Board of Directors declared a
 quarterly dividend of $0.0375 per share payable on
 February&#xA0;13, 2015 to shareholders of record on
 January&#xA0;30, 2015.</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Dividends declared in the nine months ended September&#xA0;30, 2013
 are as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="84%" align="center" border="0">
 <tr>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td width="27%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom" nowrap="nowrap" align="center">
 <p style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-BOTTOM: rgb(0,0,0) 1pt solid; WIDTH: 65.3pt" align="center"><b>Dividend&#xA0;per&#xA0;share</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"><b>Date declared</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"><b>Date of record</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; MARGIN-TOP: 0pt" align="center"><b>Payment date</b></p>
 </td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03125</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">March 12, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 1, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 15, 2013</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03125</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">June 13, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 1, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 15, 2013</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03125</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 2, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">November 1, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">November 15, 2013</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Stock repurchase program</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 On April&#xA0;30, 2013, Lifetime&#x2019;s Board of Directors
 authorized the repurchase of up to $10.0 million of the
 Company&#x2019;s common stock. The repurchase authorization permits
 the Company to effect the repurchases from time to time through
 open market purchases and privately negotiated transactions. During
 the nine months ended September&#xA0;30, 2013, the Company
 repurchased 245,575 shares under the April 2013 authorization at a
 total cost of $3.2 million and thereafter retired the repurchased
 shares. No shares were repurchased during the three and nine months
 ended September&#xA0;30, 2014.</p>
 <p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Supplemental cash flow information</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="76%" align="center" border="0">
 <tr>
 <td width="82%"></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Supplemental disclosure of cash flow information:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Cash paid for interest</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">3,664</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">2,742</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Cash paid for taxes</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4,771</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4,891</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Non-cash investing activities:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Translation adjustment</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,577</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">190</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 18px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>Components of accumulated other comprehensive loss, net</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="100%" align="center" border="0">
 <tr>
 <td width="76%"></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>Three&#xA0;Months&#xA0;Ended<br />
 September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <i>Accumulated translation adjustment:</i></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at beginning of period</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,212</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(3,194</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,944</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,804</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Translation gain (loss) during period</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,309</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">200</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,577</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(190</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,521</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,994</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,521</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,994</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <i>Accumulated deferred losses on cash flow hedges:</i></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at beginning of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(65</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(28</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(31</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(272</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Derivative fair value adjustment, net of taxes of $49 and $32 for
 the three months ended September&#xA0;30, 2014 and 2013,
 respectively, and $26 and $131 for the nine months ended
 September&#xA0;30, 2014 and 2013, respectively</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">73</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(48</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">39</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">196</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">8</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(76</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">8</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(76</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <i>Accumulated effect of retirement benefit obligations:</i></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at beginning of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(731</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,134</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(745</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,160</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Amounts reclassified from accumulated other comprehensive
 loss:&#xA0;<sup style="FONT-SIZE: 11px; VERTICAL-ALIGN: top">(1)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Amortization of actuarial losses, net of taxes of $5 and $8 for the
 three months ended September 30, 2014 and 2013, respectively, and
 $14 and $27 for the nine months ended September 30, 2014 and 2013,
 respectively</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">7</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">21</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">40</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(724</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,120</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(724</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,120</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Total accumulated other comprehensive loss at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(5,237</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,190</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(5,237</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,190</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: rgb(0,0,0) 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(1)</td>
 <td valign="top" align="left">Amounts are recorded in selling,
 general and administrative expense on the Condensed consolidated
 statements of operations.</td>
 </tr>
 </table>


 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalFinancialInformationDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosures of supplemental information, including descriptions and amounts, related to the balance sheet, income statement, and/or cash flow statement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalFinancialInformationDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E4AAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Document and Entity Information<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
        <td class="text">10-Q<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
        <td class="text">false<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
        <td class="text">Sep. 30,
				 2014<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
        <td class="text">2014<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
        <td class="text">Q3<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
        <td class="text">LCUT<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
        <td class="text">LIFETIME BRANDS, INC<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
        <td class="text">0000874396<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
        <td class="text">--12-31<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
        <td class="text">Accelerated Filer<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13,683,839<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>If the value is true, then the document is an amendment to previously-filed/accepted document.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_AmendmentFlag</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:booleanItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>End date of current fiscal year in the format --MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_CurrentFiscalYearEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gMonthDayItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalPeriodFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:fiscalPeriodItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalYearFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentPeriodEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentType</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:submissionTypeItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:centralIndexKeyItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:filerCategoryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityRegistrantName</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Trading symbol of an instrument as listed on an exchange.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_TradingSymbol</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EIIAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Policies)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of presentation</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Basis of presentation</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The accompanying unaudited condensed consolidated financial
 statements have been prepared in accordance with U.S. generally
 accepted accounting principles for interim financial information
 and with the instructions to Form 10-Q and Article 10 of Regulation
 S-X. Accordingly, they do not include all of the information and
 footnotes required by U.S. generally accepted accounting principles
 for complete financial statements. In the opinion of management,
 all adjustments, which consist only of normal recurring accruals,
 considered necessary for a fair presentation have been included.
 These condensed consolidated financial statements should be read in
 conjunction with the condensed consolidated financial statements
 and footnotes thereto included in the Company&#x2019;s Annual Report
 on Form 10-K for the fiscal year ended December&#xA0;31, 2013.
 Operating results for the three and nine month periods ended
 September&#xA0;30, 2014 are not necessarily indicative of the
 results that may be expected for the year ending December&#xA0;31,
 2014.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company&#x2019;s business and working capital needs are highly
 seasonal, with a majority of sales occurring in the third and
 fourth quarters. In 2013 and 2012, net sales for the third and
 fourth quarters accounted for 61% and 58% of total annual net
 sales, respectively. In anticipation of the pre-holiday shipping
 season, inventory levels increase primarily in the June through
 October time period.</p>
 </div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue recognition</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Revenue recognition</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The Company sells products wholesale, to retailers and
 distributors, and retail, directly to the consumer. Wholesale sales
 and retail sales are recognized when title passes to the customer,
 which is primarily at the shipping point for wholesale sales and
 upon delivery to the customer for retail sales. Shipping and
 handling fees that are billed to customers in sales transactions
 are included in net sales and amounted to $219,000 and $266,000 for
 the three months ended September&#xA0;30, 2014 and 2013,
 respectively, and $900,000 and $918,000 for the nine months ended
 September&#xA0;30, 2014 and 2013, respectively. Net sales exclude
 taxes that are collected from customers and remitted to the taxing
 authorities.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company offers various sales incentives and promotional
 programs to its customers from time to time in the normal course of
 business. These incentives and promotions typically include
 arrangements such as cooperative advertising, buydowns, volume
 rebates and discounts. These arrangements and an estimate of sales
 returns are reflected as reductions in net sales in the
 Company&#x2019;s condensed consolidated statements of
 operations.</p>
 </div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfSalesPolicyTextBlock', window );">Cost of sales</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 <b>Cost of sales</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Cost of sales consist primarily of costs associated with the
 production and procurement of product, inbound freight costs,
 purchasing costs, royalties and other product procurement related
 charges.</p>
 </div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DistributionPolicyTextBlock', window );">Distribution expenses</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Distribution expenses</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Distribution expenses consist primarily of warehousing expenses and
 freight-out expenses.</p>
 </div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Inventory</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Inventory consists principally of finished goods sourced from
 third-party suppliers. Inventory also includes finished goods, work
 in process and raw materials related to the Company&#x2019;s
 manufacture of sterling silver products. Inventory is priced using
 the lower of cost (first-in, first-out basis) or market method. The
 Company estimates the selling price of its inventory on a product
 by product basis based on the current selling environment. If the
 estimated selling price is lower than the inventory&#x2019;s cost,
 the Company reduces the value of the inventory to its net
 realizable value.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The components of inventory are as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0">
 <tr>
 <td width="72%"></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="2" align="center">
 <b>September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="2" align="center">
 <b>December&#xA0;31,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Finished goods</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">166,958</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">108,340</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Work in process</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,840</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,966</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Raw materials</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,522</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,485</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Total</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">170,320</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">112,791</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Fair value of financial instruments</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Fair value of financial instruments</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The Company determined the carrying amounts of cash and cash
 equivalents, accounts receivable and accounts payable are
 reasonable estimates of their fair values because of their
 short-term nature. The Company determined that the carrying amounts
 of borrowings outstanding under its revolving credit facility,
 credit agreement term loan, senior secured term loan and short term
 loan approximate fair value since such borrowings bear interest at
 variable market rates.</p>
 </div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativesPolicyTextBlock', window );">Derivatives</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Derivatives</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The Company accounts for derivative instruments in accordance with
 Accounting Standard Codification (&#x201C;ASC&#x201D;) Topic
 No.&#xA0;815, Derivatives and Hedging. ASC Topic No.&#xA0;815
 requires that all derivative instruments be recognized on the
 balance sheet at fair value as either an asset or liability.
 Changes in the fair value of derivatives that qualify as hedges and
 have been designated as part of a hedging relationship for
 accounting purposes have no net impact on earnings to the extent
 the derivative is considered highly effective in achieving
 offsetting changes in fair value or cash flows attributable to the
 risk being hedged, until the hedged item is recognized in earnings.
 If a derivative which is designated as part of a hedging
 relationship is considered ineffective in achieving offsetting
 changes in fair value or cash flows attributable to the risk being
 hedged, the changes in fair value are recorded in operations. For
 derivatives that do not qualify or are not designated as hedging
 instruments for accounting purposes, changes in fair value are
 recorded in operations.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company is a party to interest rate swap agreements with an
 aggregate notional amount of $26.7 million to manage interest rate
 exposure in connection with its variable interest rate
 borrowings.&#xA0;The hedge periods of these agreements commenced in
 March 2013 and expire in June 2018 and the notional amounts
 amortize over this period. The interest rate swap agreements were
 designated as cash flow hedges under ASC Topic
 No.&#xA0;815.&#xA0;The effective portion of the fair value gain or
 loss on these agreements is recorded as a component of accumulated
 other comprehensive loss.&#xA0;The effect of recording these
 derivatives at fair value resulted in an unrealized gain of $73,000
 and an unrealized loss of $48,000, net of taxes, for the three
 months ended September&#xA0;30, 2014 and 2013, respectively, and
 unrealized gains of $39,000 and $196,000, net of taxes, for the
 nine months ended September&#xA0;30, 2014 and 2013, respectively.
 No amounts recorded in accumulated other comprehensive loss are
 expected to be reclassified to interest expense in the next twelve
 months.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The fair value of the derivatives have been obtained from the
 counterparties to the agreement and were based on Level 2
 observable inputs using proprietary models and estimates about
 relevant future market conditions.&#xA0;The aggregate fair value of
 the Company&#x2019;s interest derivative instruments was an asset of
 $12,000 and a liability of $54,000 at September&#xA0;30, 2014 and
 December&#xA0;31, 2013, respectively, and is included in accrued
 expenses and other long-term liabilities in the condensed
 consolidated balance sheet.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company has also entered into certain foreign exchange
 contracts, to primarily offset the earnings impact related to
 fluctuations in foreign currency exchange rates associated with
 inventory purchases denominated in foreign currencies. Although
 these foreign exchange contracts have not been designated as hedges
 as required in order to apply hedge accounting, the contracts are
 effective from an economic perspective. The changes in the fair
 value of these contracts are recorded in earnings immediately. A
 gain of $0.5 million and $76,000 is included in selling, general
 and administrative expenses in the condensed consolidated
 statements of operations for the three and nine months ended
 September&#xA0;30, 2014, respectively.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The aggregate gross notional amount of foreign exchange contracts
 at September&#xA0;30, 2014 was $6.0 million. The fair value of the
 Company&#x2019;s foreign exchange contracts was a liability of
 $27,000 and is included within other long-term liabilities in the
 condensed consolidated balance sheet. The fair value of the
 derivatives have been obtained from the counterparties to the
 agreements and were based on Level 2 observable inputs using
 proprietary models and estimates about relevant future market
 conditions.</p>
 </div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SelfInsuranceReservePolicyTextBlock', window );">Employee Healthcare</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Employee Healthcare</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The Company self-insures certain portions of its health insurance
 plan. The Company maintains an accrual for unpaid claims and
 estimated claims incurred but not yet reported
 (&#x201C;IBNR&#x201D;). Although management believes that it uses the
 best information available to estimate claims IBNR, actual claims
 may vary significantly from estimated claims.</p>
 </div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock', window );">Restructuring Expenses</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>Restructuring Expenses</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Costs associated with restructuring activities are recorded at fair
 value when a liability has been incurred. A liability has been
 incurred at the point of closure for any remaining operating lease
 obligations and at the communication date for severance.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 In May 2014, the Company commenced a plan to consolidate its
 customer service and call center functions and eliminated certain
 employee positions in connection with this consolidation. The
 Company recorded $125,000 of restructuring expenses during the nine
 months ended September&#xA0;30, 2014 related to the execution of
 this plan.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 In April 2013, the Company commenced a plan to close the
 Fred<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup>&#xA0;&amp;
 Friends distribution center and eliminate certain employee
 positions in conjunction with the closure, which was completed as
 of December&#xA0;31, 2013. The Company recorded $367,000 of
 restructuring expenses during the nine months ended
 September&#xA0;30, 2013 related to the execution of this plan.</p>
 </div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">New Accounting Pronouncements</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 18pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 <b>New Accounting Pronouncements</b></p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 6pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 In May 2014, the Financial Accounting Standards Board
 (&#x201C;FASB&#x201D;) issued Accounting Standards Update
 (&#x201C;ASU&#x201D;) 2014-09,&#xA0;<i>Revenue from Contracts with
 Customers</i>, to clarify the principles of recognizing revenue and
 create common revenue recognition guidance under U.S. GAAP and
 International Financial Reporting Standards. This ASU is effective
 for fiscal years and interim periods within those years beginning
 after December&#xA0;15, 2016 and can be adopted either
 retrospectively to each reporting period presented or as a
 cumulative effect adjustment as of the date of the adoption, with
 early application not permitted.&#xA0;The Company is currently
 determining its implementation approach and assessing the impact,
 if any, on the condensed consolidated financial statements.</p>
 <p style="MARGIN-BOTTOM: 0px; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 1px 'Times New Roman'; MARGIN-TOP: 12px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Effective January&#xA0;1, 2013, the Company adopted ASU
 No.&#xA0;2013-02,&#xA0;<i>Comprehensive Income (Topic
 220): Reporting of Amounts Reclassified Out of Accumulated Other
 Comprehensive Income,</i>&#xA0;which requires an entity to
 provide information about the amounts reclassified out of
 accumulated other comprehensive income by component. In addition,
 an entity is required to present, either on the face of the
 statement where net income is presented or in the notes,
 significant amounts reclassified out of accumulated other
 comprehensive income by the respective line items of net income but
 only if the amount reclassified is required under GAAP to be
 reclassified to net income in its entirety in the same reporting
 period. For other amounts that are not required under GAAP to be
 reclassified in their entirety to net income (e.g., net periodic
 pension benefit cost), an entity is required to cross-reference to
 other disclosures required under GAAP that provide additional
 detail about those amounts. In connection with the adoption of this
 standard, the Company added additional disclosure about the
 Company&#x2019;s accumulated other comprehensive income to Note K of
 its financial statements.</p>


 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_DistributionPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for distribution expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_DistributionPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BasisOfAccountingPolicyPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfSalesPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for recognition of costs in the period which correspond to the sales and revenue categories presented in the statement of operations. The accounting policy may include the amount and nature of costs incurred, provisions associated with inventories, purchase discounts, freight and other costs included in cost of sales incurred and recorded in the period. This disclosure also includes the nature of costs of sales incurred and recorded in the statement of operations for the period relating to transactions with related parties.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 2<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 50<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6408645&amp;loc=d3e63676-111659<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfSalesPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for recognizing and reporting costs associated with exiting, disposing of, and restructuring certain operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section P<br><br> -Subsection 3, 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 5.P.3,4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140864-122747<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140864-122747<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for its derivative instruments and hedging activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=d3e41620-113959<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=SL5579245-113959<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=SL5579240-113959<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=d3e41638-113959<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(n))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph n<br><br> -Article 4<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=d3e41675-113959<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DerivativesPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOfFinancialInstrumentsPolicy">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for determining the fair value of financial instruments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35750535&amp;loc=d3e13279-108611<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 820<br><br> -SubTopic 10<br><br> -Section 60<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7493716&amp;loc=d3e21868-110260<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FairValueOfFinancialInstrumentsPolicy</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4492-108314<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4556-108314<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Financial Reporting Release (FRR)<br><br> -Number 206<br><br> -Paragraph b<br><br> -Subparagraph i, ii<br><br> -Chapter 2<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 13<br><br> -Section B<br><br> -Paragraph Question 1<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 13.B.Q1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18823-107790<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RevenueRecognitionPolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SelfInsuranceReservePolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for self-insurance reserves, including, but not limited to incurred but not reported reserves (IBNR).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SelfInsuranceReservePolicyTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKEAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidated Statements of Operations (USD $)<br>In Thousands, except Per Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">$ 162,244<span></span></td>
        <td class="nump">$ 142,229<span></span></td>
        <td class="nump">$ 395,976<span></span></td>
        <td class="nump">$ 337,862<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Cost of sales</a></td>
        <td class="nump">104,321<span></span></td>
        <td class="nump">90,952<span></span></td>
        <td class="nump">252,869<span></span></td>
        <td class="nump">213,917<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross margin</a></td>
        <td class="nump">57,923<span></span></td>
        <td class="nump">51,277<span></span></td>
        <td class="nump">143,107<span></span></td>
        <td class="nump">123,945<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DistributionExpenses', window );">Distribution expenses</a></td>
        <td class="nump">13,262<span></span></td>
        <td class="nump">10,564<span></span></td>
        <td class="nump">38,068<span></span></td>
        <td class="nump">31,489<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative expenses</a></td>
        <td class="nump">32,849<span></span></td>
        <td class="nump">28,941<span></span></td>
        <td class="nump">98,456<span></span></td>
        <td class="nump">80,499<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill', window );">Intangible asset impairment (Note D)</a></td>
        <td class="nump">3,384<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,384<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestructuringCharges', window );">Restructuring expenses (Note A)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">79<span></span></td>
        <td class="nump">125<span></span></td>
        <td class="nump">367<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income from operations</a></td>
        <td class="nump">8,428<span></span></td>
        <td class="nump">11,693<span></span></td>
        <td class="nump">3,074<span></span></td>
        <td class="nump">11,590<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense (Note E)</a></td>
        <td class="num">(1,698)<span></span></td>
        <td class="num">(1,280)<span></span></td>
        <td class="num">(4,760)<span></span></td>
        <td class="num">(3,591)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Loss on early retirement of debt</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(319)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Income (loss) before income taxes and equity in earnings</a></td>
        <td class="nump">6,730<span></span></td>
        <td class="nump">10,413<span></span></td>
        <td class="num">(2,005)<span></span></td>
        <td class="nump">7,999<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax provision (Note H)</a></td>
        <td class="num">(3,123)<span></span></td>
        <td class="num">(3,869)<span></span></td>
        <td class="num">(352)<span></span></td>
        <td class="num">(2,993)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Equity in earnings (losses), net of taxes (Note C)</a></td>
        <td class="num">(5,193)<span></span></td>
        <td class="num">(5,451)<span></span></td>
        <td class="num">(5,360)<span></span></td>
        <td class="num">(5,113)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME (LOSS)</a></td>
        <td class="num">$ (1,586)<span></span></td>
        <td class="nump">$ 1,093<span></span></td>
        <td class="num">$ (7,717)<span></span></td>
        <td class="num">$ (107)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">BASIC INCOME (LOSS) PER COMMON SHARE (NOTE G)</a></td>
        <td class="num">$ (0.12)<span></span></td>
        <td class="nump">$ 0.09<span></span></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.01)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">DILUTED INCOME (LOSS) PER COMMON SHARE (NOTE G)</a></td>
        <td class="num">$ (0.12)<span></span></td>
        <td class="nump">$ 0.08<span></span></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.01)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareDeclared', window );">Cash dividends declared per common share</a></td>
        <td class="nump">$ 0.03750<span></span></td>
        <td class="nump">$ 0.03125<span></span></td>
        <td class="nump">$ 0.11250<span></span></td>
        <td class="nump">$ 0.09375<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_DistributionExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Costs incurred during the reporting period in warehousing goods and transporting goods to customers. Includes freight-out costs.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_DistributionExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockDividendsPerShareDeclared">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate dividends declared during the period for each share of common stock outstanding.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockDividendsPerShareDeclared</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsAndServicesSold">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 2<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2(a),(d))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfGoodsAndServicesSold</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 470<br><br> -SubTopic 50<br><br> -Section 40<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6850294&amp;loc=d3e12317-112629<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 470<br><br> -SubTopic 50<br><br> -Section 40<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6850294&amp;loc=d3e12355-112629<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GainsLossesOnExtinguishmentOfDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1,2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GrossProfit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 9<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35755396&amp;loc=d3e33749-111570<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 11<br><br> -Article 7<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of the cost of borrowed funds accounted for as interest expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 835<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 9<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringCharges">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6394359&amp;loc=d3e17939-110869<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.P.4(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140904-122747<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 5.P.3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140864-122747<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section P<br><br> -Subsection 3, 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RestructuringCharges</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34747878&amp;loc=d3e3636-108311<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SellingGeneralAndAdministrativeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>STOCK COMPENSATION<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">STOCK COMPENSATION</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 <b>NOTE F &#x2014; STOCK COMPENSATION</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 A summary of the Company&#x2019;s stock option activity and related
 information for the nine months ended September&#xA0;30, 2014 is as
 follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="62%"></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Options</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Weighted-<br />
 average<br />
 exercise<br />
 price</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Weighted-<br />
 average<br />
 remaining<br />
 contractual<br />
 life (years)</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Aggregate<br />
 intrinsic<br />
 value</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Options outstanding, January&#xA0;1, 2014</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,371,650</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">12.75</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Grants</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">394,400</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18.83</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Exercises</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(339,331</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8.44</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Cancellations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(32,200</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12.23</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Expirations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(17,000</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">21.67</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Options outstanding, September&#xA0;30, 2014</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,377,519</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14.32</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">6.19</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">7,681,733</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Options exercisable, September&#xA0;30, 2014</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,527,594</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13.87</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4.97</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">6,148,510</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The aggregate intrinsic value in the table above represents the
 total pre-tax intrinsic value that would have been received by the
 option holders had all option holders exercised their stock options
 on September&#xA0;30, 2014. The intrinsic value is calculated for
 each in-the-money stock option as the difference between the
 closing price of the Company&#x2019;s common stock on
 September&#xA0;30, 2014 and the exercise price.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The total intrinsic value of stock options exercised for the nine
 months ended September&#xA0;30, 2014 and 2013 was $3.0 million and
 $1.7 million, respectively. The intrinsic value of a stock option
 that is exercised is calculated at the date of exercise.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 Total unrecognized stock option compensation expense at
 September&#xA0;30, 2014, before the effect of income taxes, was
 $5.6 million and is expected to be recognized over a
 weighted-average period of 2.74 years.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 During the nine months ended September&#xA0;30, 2014, the Company
 granted an aggregate of 21,511 shares of restricted stock to its
 independent directors as part of their annual retainer that vest
 100% one year from the date of grant. The restricted stock had a
 weighted average grant date fair value of $16.07 that will be
 recognized in stock compensation expense over the one year vesting
 period. Total unrecognized restricted stock compensation expense at
 September&#xA0;30, 2014 was $247,000 and is expected to be
 recognized over a weighted-average period of 0.7 years.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company recognized stock compensation expense of $680,000 and
 $740,000 for the three months ended September&#xA0;30, 2014 and
 2013, respectively, and $2,133,000 and $2,131,000 for the nine
 months ended September&#xA0;30, 2014 and 2013, respectively.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 At September&#xA0;30, 2014, there were 276,362 shares available for
 awards that could be granted under the Company&#x2019;s 2000
 Long-Term Incentive Plan.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 50<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6406099&amp;loc=d3e25284-112666<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 40<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6418621&amp;loc=d3e17540-113929<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5444-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 14<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>DEBT<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">DEBT</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>NOTE E &#x2014; DEBT</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 <i>Credit Agreement</i></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 In January 2014, the Company entered into a Second Amended and
 Restated Credit Agreement with JPMorgan Chase Bank, N.A, as
 Administrative Agent and Co-Collateral Agent, and HSBC Bank USA,
 National Association, as Syndication Agent and Co-Collateral Agent
 (as amended, the &#x201C;Second Amended and Restated Credit
 Agreement&#x201D;) amending and restating the Company&#x2019;s then
 existing Amended and Restated Credit Agreement. The Second Amended
 and Restated Credit Agreement, which matures in January 2019,
 provides for, among other things, a Revolving Credit Facility
 commitment totaling $175.0 million ($40.0 million of which is
 available for multi-currency borrowings) and a new Term Loan
 facility of $50.0 million.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 Each borrowing under the Revolving Credit Facility bears interest,
 at the Company&#x2019;s option, at one of the following rates:
 (i)&#xA0;the Alternate Base Rate, defined as the greater of the
 Prime Rate, Federal Funds Rate plus 0.5% or the Adjusted LIBO Rate
 plus 1.0%, plus a margin of 0.75% to 1.25%, or (ii)&#xA0;the
 Eurodollar Rate, defined as the Adjusted LIBO Rate plus a margin of
 1.75% to 2.25%. The respective margins are based upon availability
 which is a function of usage and the borrowing base. Interest rates
 on outstanding borrowings at September&#xA0;30, 2014 ranged from
 2.125% to 4.25%. In addition, the Company pays a commitment fee of
 0.375% on the unused portion of the Revolving Credit Facility.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 At September&#xA0;30, 2014, borrowings outstanding under the
 Revolving Credit Facility were $113.1 million and open letters of
 credit were $4.1 million. At September 30, 2014, availability under
 the Revolving Credit Facility was approximately $57.7 million. The
 borrowing capacity under the Revolving Credit Facility depends, in
 part, on eligible levels of accounts receivable and inventory that
 fluctuate regularly and certain trademark values based upon
 periodic appraisals. Consequently, the $175.0 million commitment
 may not represent actual borrowing capacity.</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 The Company classifies a portion of the Revolving Credit Facility
 as a current liability if the Company&#x2019;s intent and ability is
 to repay the loan from cash flows from operations which are
 expected to occur within the next 12 months. Repayments and
 borrowings under the facility can vary significantly from planned
 levels based on cash flow needs and general economic conditions.
 The Company expects that it will continue to borrow and repay
 funds, subject to availability, under the facility based on working
 capital and other corporate needs.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 ABR Term Loans or Eurocurrency Term Loans, provided for under the
 Second Amended and Restated Credit Agreement, bear interest based
 on the applicable Senior Leverage Ratio. The ABR Spread for Term
 Loans is 3.0% to 3.5% and the Eurocurrency Spread for Term Loans is
 4.0% to 4.5%. As of September&#xA0;30, 2014, $47.5 million was
 outstanding under the Term Loan.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company&#x2019;s payment obligations under the Revolving Credit
 Facility are unconditionally guaranteed by each of its existing and
 future U.S. subsidiaries. Certain payment obligations under the
 Revolving Credit Facility are also direct obligations of its
 foreign subsidiary borrowers designated as such under the Second
 Amended and Restated Credit Agreement and, subject to limitations
 on such guaranty, are guaranteed by the foreign subsidiary
 borrowers, as well as by the Company. The obligations of the
 Company under the Revolving Credit Facility and any hedging
 arrangements and cash management services and the guarantees by its
 domestic subsidiaries in respect of those obligations are secured
 by substantially all of the assets and stock (but in the case of
 foreign subsidiaries, limited to 65% of the capital stock in
 first-tier foreign subsidiaries and not including stock of
 subsidiaries of such first-tier foreign subsidiaries) owned by the
 Company and the U.S. subsidiary guarantors, subject to certain
 exceptions. Such security interest consists of a first-priority
 lien, subject to certain permitted liens, with respect to the
 assets of the Company and its domestic subsidiaries pledged as
 collateral in favor of lenders under the Revolving Credit
 Facility.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Second Amended and Restated Credit Agreement provides for
 customary restrictions and events of default. Restrictions include
 limitations on additional indebtedness, acquisitions, investments
 and payment of dividends, among other things. Further, the Second
 Amended and Restated Credit Agreement provides that at any time any
 Term Loan is outstanding or at any time no Term Loan is outstanding
 and availability under the Revolving Credit Facility is less than
 $17.5 million and continuing until availability of at least $20.0
 million is maintained for three consecutive months, the Company is
 required to maintain a minimum fixed charge coverage ratio of 1.10
 to 1.00 for each four consecutive fiscal quarter periods. The
 Second Amended and Restated Credit Agreement also provides that
 when the Term Loan is outstanding, the Company is required to
 maintain a Senior Leverage Ratio within defined parameters not to
 exceed 4.00 to 1.00 at the fiscal quarter ending September&#xA0;30,
 2014; 4.25 to 1.00 at the fiscal quarter ending December&#xA0;31,
 2014; 3.50 to 1.00 at each fiscal quarter end in 2015; and 2.50 to
 1.00 at each fiscal quarter end thereafter; provided that for any
 fiscal quarter ending on September&#xA0;30 of any year, the maximum
 Senior Leverage Ratio specified above shall be increased by an
 additional 0.25:1.00.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company was in compliance with the financial covenants of the
 Second Amended and Restated Credit Agreement at September&#xA0;30,
 2014.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 In January 2014, the Company repaid the previously outstanding
 Senior Secured Term Loan in connection with the execution and
 delivery of the Second Amended and Restated Credit Agreement.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <i>Other Credit Agreements</i></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 A subsidiary of the Company has a credit facility (&#x201C;HSBC
 Facility&#x201D; or &#x201C;Short term loan&#x201D;) with HSBC Bank
 (China) Company Limited, Shanghai Branch (&#x201C;HSBC&#x201D;) for
 up to RMB 18.0&#xA0;million ($2.9 million). The HSBC Facility is
 subject to annual renewal and may be used to fund general working
 capital needs of the subsidiary which is a trading company in the
 People&#x2019;s Republic of China. Borrowings under the HSBC
 Facility are guaranteed by the Company and are granted at the sole
 discretion of HSBC. At September&#xA0;30, 2014, RMB
 5.9&#xA0;million ($951,000) was outstanding and the interest rate
 was 6.44% under the HSBC Facility.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 20, 22<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19,20,22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>STOCK COMPENSATION (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Summary of Stock Option Activity and Related Information</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 A summary of the Company&#x2019;s stock option activity and related
 information for the nine months ended September&#xA0;30, 2014 is as
 follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="62%"></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Options</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Weighted-<br />
 average<br />
 exercise<br />
 price</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Weighted-<br />
 average<br />
 remaining<br />
 contractual<br />
 life (years)</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Aggregate<br />
 intrinsic<br />
 value</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Options outstanding, January&#xA0;1, 2014</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,371,650</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">12.75</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Grants</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">394,400</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18.83</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Exercises</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(339,331</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8.44</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Cancellations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(32,200</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12.23</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Expirations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(17,000</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">21.67</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Options outstanding, September&#xA0;30, 2014</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,377,519</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14.32</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">6.19</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">7,681,733</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Options exercisable, September&#xA0;30, 2014</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,527,594</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13.87</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4.97</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">6,148,510</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">Components of Inventory</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The components of inventory are as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0">
 <tr>
 <td width="72%"></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="2" align="center">
 <b>September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="2" align="center">
 <b>December&#xA0;31,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Finished goods</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">166,958</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">108,340</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Work in process</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,840</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,966</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Raw materials</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,522</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,485</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Total</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">170,320</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">112,791</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 2<br><br> -Paragraph 6<br><br> -Subparagraph a,b,c<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfInventoryCurrentTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BUSINESS SEGMENTS<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">BUSINESS SEGMENTS</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>NOTE I &#x2014; BUSINESS SEGMENTS</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 The Company operates in three reportable business segments: U.S.
 Wholesale, International and Retail Direct. The U.S. Wholesale
 segment is the Company&#x2019;s primary domestic business that
 designs, markets and distributes its products to retailers and
 distributors. The International Segment consists of certain
 business operations conducted outside the U.S. which was previously
 included in the Wholesale segment. The Retail Direct segment is
 where the Company markets and sells a limited selection of its
 products to consumers through its Pfaltzgraff<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup>,
 Mikasa<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup>
 and Lifetime Sterling<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup> websites.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company has segmented its operations to reflect the manner in
 which management reviews and evaluates the results of its
 operations. While the three segments distribute similar products,
 the segments have been distinct due to the different methods the
 Company uses to sell, market and distribute the products.
 Management evaluates the performance of the U.S. Wholesale,
 International and Retail Direct segments based on net sales and
 income (loss) from operations. Such measures give recognition to
 specifically identifiable operating costs such as cost of sales,
 distribution expenses and selling, general and administrative
 expenses. Certain general and administrative expenses, such as
 senior executive salaries and benefits, stock compensation,
 director fees and accounting, legal and consulting fees, are not
 allocated to the specific segments and are reflected as unallocated
 corporate expenses.</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="64%"></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Three Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Net sales</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">125,341</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">128,143</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">296,155</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">299,457</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">33,247</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">10,360</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">87,969</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">25,433</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">3,656</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">3,726</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">11,852</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,972</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total net sales</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">162,244</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">142,229</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">395,976</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">337,862</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Income (loss) from operations</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">9,919</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">15,294</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">13,096</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">23,671</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,141</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">213</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,226</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(2,185</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(372</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(267</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,088</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(533</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Unallocated corporate expenses</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,260</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,547</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(10,160</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(9,363</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total income from operations</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">8,428</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">11,693</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">3,074</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">11,590</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Depreciation and amortization</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,888</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,161</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(6,409</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(6,340</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,373</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(290</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(4,054</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,170</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(38</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(66</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(165</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(197</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total depreciation and amortization</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(3,299</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,517</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(10,628</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(7,707</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0">
 <tr>
 <td width="72%"></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="7%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>September&#xA0;30,<br />
 2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>December&#xA0;31,<br />
 2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Assets</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 U.S. Wholesale</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">316,369</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">291,757</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 International</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">130,873</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">35,365</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Retail Direct</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">507</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">730</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Unallocated/ Corporate/ Other</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,915</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,887</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total assets</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">456,664</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">336,739</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 29<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8864-108599<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8933-108599<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8844-108599<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8538-108599<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8380-108599<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 34<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8981-108599<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8984-108599<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 41<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 30<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 42<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9054-108599<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 31<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8924-108599<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 40<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9031-108599<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 33<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8971-108599<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8595-108599<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SegmentReportingDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME (LOSS) PER COMMON SHARE<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">INCOME (LOSS) PER COMMON SHARE</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>NOTE G &#x2014; INCOME (LOSS) PER COMMON SHARE</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Basic income (loss) per common share has been computed by dividing
 net income (loss) by the weighted-average number of shares of the
 Company&#x2019;s common stock outstanding. Diluted income (loss) per
 common share adjusts net income (loss) and basic income (loss) per
 common share for the effect of all potentially dilutive shares of
 the Company&#x2019;s common stock. The calculations of basic and
 diluted income (loss) per common share for the three and nine month
 periods ended September&#xA0;30, 2014 and 2013 are as follows:</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="67%"></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Three Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands,
 except per share amounts)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Net income (loss) &#x2013; basic and diluted</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,586</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,093</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(7,717</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(107</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Weighted-average shares outstanding &#x2013; basic</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,619</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,707</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,460</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,758</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Effect of dilutive securities:</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 5em; TEXT-INDENT: -1em">
 Stock options</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">339</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Weighted-average shares outstanding &#x2013; diluted</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,619</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,046</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,460</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">12,758</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Basic income (loss) per common share</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.09</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.57</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.01</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Diluted income (loss) per common share</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.08</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.57</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.01</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The computation of diluted income (loss) per common share for the
 three months ended September&#xA0;30, 2014 and 2013 excludes
 options to purchase 2,377,519 shares and options to purchase
 336,500 shares, respectively. The computation of diluted loss per
 common share for the nine months ended September&#xA0;30, 2014 and
 2013 excludes options to purchase 2,443,481 shares and options to
 purchase 2,476,500 shares, respectively. These shares were excluded
 due to their antidilutive effects.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for earnings per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME TAXES<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>NOTE H &#x2014; INCOME TAXES</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 On a quarterly basis, the Company evaluates its tax positions and
 revises its estimates accordingly. The estimated value of the
 Company&#x2019;s uncertain tax positions at September&#xA0;30, 2014
 is a gross liability of $245,000. If the Company&#x2019;s tax
 positions are sustained by the taxing authorities in favor of the
 Company, the Company&#x2019;s net liability would be reduced by
 $245,000, all of which would benefit the Company&#x2019;s tax
 provision. The Company believes that $245,000 of its tax positions
 will be resolved within the next twelve months.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company has identified the following jurisdictions as
 &#x201C;major&#x201D; tax jurisdictions: U.S. Federal, California,
 Massachusetts, New York, New Jersey and the United Kingdom. The
 Company is no longer subject to U.S. Federal income tax
 examinations for the years prior to 2010. At September&#xA0;30,
 2014, the periods subject to examination for the Company&#x2019;s
 major state jurisdictions are the years ended 2009 through
 2013.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company&#x2019;s policy for recording interest and penalties is
 to record such items as a component of income taxes. Interest and
 penalties were not material to the Company&#x2019;s financial
 position, results of operations or cash flows as of and for the
 three and nine months ended September&#xA0;30, 2014 and 2013.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONTINGENCIES<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">CONTINGENCIES</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>NOTE J &#x2014; CONTINGENCIES</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Wallace Silversmiths de Puerto Rico, Ltd. (&#x201C;Wallace de Puerto
 Rico&#x201D;), a wholly-owned subsidiary of the Company, operates a
 manufacturing facility in San Germ&#xE1;n, Puerto Rico that is
 leased from the Puerto Rico Industrial Development Company
 (&#x201C;PRIDCO&#x201D;). In March 2008, the United States
 Environmental Protection Agency (the &#x201C;EPA&#x201D;) announced
 that the San Germ&#xE1;n Ground Water Contamination site in Puerto
 Rico (the &#x201C;Site&#x201D;) had been added to the Superfund
 National Priorities List due to contamination present in the local
 drinking water supply.</p>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 In May 2008, Wallace de Puerto Rico received from the EPA a Notice
 of Potential Liability and Request for Information Pursuant to 42
 U.S.C. Sections 9607(a) and 9604(e) of the Comprehensive
 Environmental Response, Compensation, and Liability Act. The
 Company responded to the EPA&#x2019;s Request for Information on
 behalf of Wallace de Puerto Rico.&#xA0;In July 2011, Wallace de
 Puerto Rico received a letter from the EPA requesting access to the
 property that it leases from PRIDCO, and the Company granted such
 access.&#xA0;In February, 2013, the EPA requested access to conduct
 further environmental investigation at the property. The Company
 granted such access.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company is not aware of any determination by the EPA that any
 remedial action is required for the Site, and, accordingly, is not
 able to estimate the extent of any possible liability.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company is, from time to time, involved in other legal
 proceedings. The Company believes that other current litigation is
 routine in nature and incidental to the conduct of the
 Company&#x2019;s business and that none such litigation,
 individually or collectively, would have a material adverse effect
 on the Company&#x2019;s consolidated financial position, results of
 operations or cash flows.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for commitments and contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.25)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 460<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 450<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14435-108349<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 440<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25287-109308<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFSCI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Investments - Additional Information (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="4">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Grupo Vasconia S.A.B.</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>Transaction 02

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>Transaction 02

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>Transaction 02

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grupo Vasconia S.A.B.

</div>
          <div>Transaction 02

</div>
          <div>Maximum</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>HCA</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>HCA</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011

</div>
          <div>HCA</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>GS Internacional S/A</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>GS Internacional S/A</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grand Venture</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grand Venture</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014

</div>
          <div>Grand Venture</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013

</div>
          <div>Grand Venture</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Grand Venture</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012

</div>
          <div>Grand Venture</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Equity Method Investments [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Percentage of ownership in equity method investment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">30.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">30.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">40.00%<span></span></td>
        <td class="nump">40.00%<span></span></td>
        <td class="nump">40.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">50.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyExchangeRateTranslation1', window );">Exchange rate at period end - MXN to USD</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13.49<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13.49<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13.06<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation', window );">Average daily exchange rate for period - MXN to USD</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13.11<span></span></td>
        <td class="nump">12.90<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13.05<span></span></td>
        <td class="nump">12.41<span></span></td>
        <td class="nump">13.11<span></span></td>
        <td class="nump">12.77<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation', window );">Increase (decrease) in equity method investment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1,300,000<span></span></td>
        <td class="nump">$ 500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueFromRelatedPartiesCurrent', window );">Due from related party</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">117,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">117,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">152,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Equity in earnings (losses), net of taxes</a></td>
        <td class="num">(5,193,000)<span></span></td>
        <td class="num">(5,451,000)<span></span></td>
        <td class="num">(5,360,000)<span></span></td>
        <td class="num">(5,113,000)<span></span></td>
        <td class="nump">300,000<span></span></td>
        <td class="num">(5,300,000)<span></span></td>
        <td class="nump">600,000<span></span></td>
        <td class="num">(4,700,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">17,000<span></span></td>
        <td class="nump">21,000<span></span></td>
        <td class="nump">73,000<span></span></td>
        <td class="nump">58,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment', window );">Impairment on equity method investment, net of tax</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">5,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">5,200,000<span></span></td>
        <td class="nump">5,200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Fair value of investment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">33,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">33,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">35,200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Carrying value of investment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">30,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">30,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">30,500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">129,000<span></span></td>
        <td class="nump">144,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">265,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">265,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">287,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAggregateCost', window );">Payment for equity method investment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 105,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 500,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average foreign exchange rate used to translate amounts denominated in functional currency to reporting currency.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Increase Decrease In Equity Method Investment Due To Currency Translation</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.3(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 2<br><br> -Article 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueFromRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentAggregateCost">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the aggregate cost of investments accounted for under the equity method of accounting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 12<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentAggregateCost</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35687916&amp;loc=d3e32787-111569<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentOwnershipPercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35755396&amp;loc=d3e33749-111570<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyExchangeRateTranslation1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Foreign exchange rate used to translate amounts denominated in functional currency to reporting currency.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section S99<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6897108&amp;loc=SL6897125-166521<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ForeignCurrencyExchangeRateTranslation1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:pureItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 9<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35755396&amp;loc=d3e33749-111570<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 11<br><br> -Article 7<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsFairValueDisclosure">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Available-for-Sale Securities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6505594<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Trading Securities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6526789<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 320<br><br> -SubTopic 10<br><br> -Section 25<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360136&amp;loc=d3e22054-111558<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Subparagraph a, f, g<br><br> -Article 7<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 320<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27723805&amp;loc=d3e24584-111560<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentsFairValueDisclosure</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfEquityMethodInvestmentsLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Components of Accumulated Other Comprehensive Loss, Net (Parenthetical) (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax', window );">Derivative fair value adjustment, tax</a></td>
        <td class="nump">$ 49<span></span></td>
        <td class="nump">$ 32<span></span></td>
        <td class="nump">$ 26<span></span></td>
        <td class="nump">$ 131<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax', window );">Amortization of actuarial losses, taxes</a></td>
        <td class="nump">$ 5<span></span></td>
        <td class="nump">$ 8<span></span></td>
        <td class="nump">$ 14<span></span></td>
        <td class="nump">$ 27<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of tax expense (benefit) of reclassification adjustment from accumulated other comprehensive income (loss) for actuarial gain (loss) related to pension and other postretirement benefit plans.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e689-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e640-108580<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of tax expense (benefit), before reclassification adjustments, related to increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e640-108580<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INVESTMENTS (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock', window );">Summarized Statement of Income Information for Vasconia in USD and MXN</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 10pt 'Times New Roman'; MARGIN-TOP: 12pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 Summarized statement of income information for Vasconia in USD and
 MXN is as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: 12pt 'Times New Roman'; MARGIN-TOP: 0pt; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">
 &#xA0;</p>
 <table style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse; TEXT-TRANSFORM: none; WORD-SPACING: 0px; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="61%"></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom" rowspan="2">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center"><b>Three Months
 Ended</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"><b>September&#xA0;30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Sales</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">45,635</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">598,197</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">37,306</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">481,222</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Gross Profit</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,173</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">107,134</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">6,215</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">80,167</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Income (loss) from operations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,720</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">22,547</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(131</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,686</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Income (loss)</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,173</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,381</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(853</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(11,003</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1pt">
 <td height="16"></td>
 <td height="16" colspan="16"></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom" rowspan="2">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center"><b>Nine Months
 Ended</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="14" align="center"><b>September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">USD</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">MXN</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Sales</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">137,348</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,799,920</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">116,117</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,472,703</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Gross Profit</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">24,989</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">327,454</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">20,085</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">254,861</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Income from operations</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">5,697</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">74,628</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,423</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,172</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Income</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,649</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">34,575</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,794</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">22,273</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 </table>
 <br class="Apple-interchange-newline" /></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E5F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>OTHER (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsDeclaredTableTextBlock', window );">Cash Dividends Declared</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Dividends declared in the nine months ended September&#xA0;30, 2014
 are as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="84%" align="center" border="0">
 <tr>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td width="27%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom" nowrap="nowrap" align="center">
 <p style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; BORDER-BOTTOM: #000000 1pt solid; WIDTH: 65.3pt" align="center"><b>Dividend&#xA0;per&#xA0;share</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"><b>Date&#xA0;declared</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"><b>Date&#xA0;of&#xA0;record</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"><b>Payment&#xA0;date</b></p>
 </td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03750</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">March 11, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 1, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 15, 2014</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03750</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">June 19, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 1, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 15, 2014</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03750</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">July 29, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">October 31, 2014</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">November 14, 2014</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 Dividends declared in the nine months ended September&#xA0;30, 2013
 are as follows:</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="84%" align="center" border="0">
 <tr>
 <td></td>
 <td valign="bottom" width="3%"></td>
 <td width="27%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 <td valign="bottom" width="3%"></td>
 <td width="26%"></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom" nowrap="nowrap" align="center">
 <p style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; BORDER-BOTTOM: #000000 1pt solid; WIDTH: 65.3pt" align="center"><b>Dividend&#xA0;per&#xA0;share</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"><b>Date declared</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"><b>Date of record</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" align="center">
 <p style="MARGIN-BOTTOM: 1pt; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt" align="center"><b>Payment date</b></p>
 </td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03125</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">March 12, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 1, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">May 15, 2013</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03125</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">June 13, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 1, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 15, 2013</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top" align="center">
 $&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;0.03125</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">August 2, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">November 1, 2013</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" align="center">November 15, 2013</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock', window );">Supplemental Cash Flow Information</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 <b>Supplemental cash flow information</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="76%" align="center" border="0">
 <tr>
 <td width="82%"></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="4%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Supplemental disclosure of cash flow information:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Cash paid for interest</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">3,664</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">2,742</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Cash paid for taxes</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4,771</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4,891</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Non-cash investing activities:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Translation adjustment</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">1,577</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">190</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock', window );">Components of Accumulated Other Comprehensive Loss, Net</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 <b>Components of accumulated other comprehensive loss, net</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" align="center" border="0">
 <tr>
 <td width="76%"></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Three&#xA0;Months&#xA0;Ended<br />
 September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="6" align="center"><b>Nine Months Ended<br />
 September 30,</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(in thousands)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <i>Accumulated translation adjustment:</i></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at beginning of period</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,212</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(3,194</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,944</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,804</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Translation gain (loss) during period</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,309</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">200</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,577</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(190</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,521</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,994</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,521</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(2,994</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <i>Accumulated deferred losses on cash flow hedges:</i></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at beginning of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(65</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(28</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(31</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(272</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Derivative fair value adjustment, net of taxes of $49 and $32 for
 the three months ended September&#xA0;30, 2014 and 2013,
 respectively, and $26 and $131 for the nine months ended
 September&#xA0;30, 2014 and 2013, respectively</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">73</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(48</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">39</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">196</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">8</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(76</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">8</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(76</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <i>Accumulated effect of retirement benefit obligations:</i></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at beginning of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(731</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,134</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(745</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,160</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Amounts reclassified from accumulated other comprehensive loss:
 <sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(1)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Amortization of actuarial losses, net of taxes of $5 and $8 for the
 three months ended September 30, 2014 and 2013, respectively, and
 $14 and $27 for the nine months ended September 30, 2014 and 2013,
 respectively</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">7</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">21</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">40</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Balance at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(724</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,120</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(724</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(1,120</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Total accumulated other comprehensive loss at end of period</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(5,237</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,190</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(5,237</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(4,190</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(1)</td>
 <td valign="top" align="left">Amounts are recorded in selling,
 general and administrative expense on the Condensed consolidated
 statements of operations.</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsDeclaredTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of information related to dividends declared, including paid and unpaid dividends.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DividendsDeclaredTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the components of accumulated other comprehensive income (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of supplemental cash flow information for the periods presented.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EGFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Supplemental Cash Flow Information (Detail) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental disclosure of cash flow information:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Cash paid for interest</a></td>
        <td class="nump">$ 3,664<span></span></td>
        <td class="nump">$ 2,742<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Cash paid for taxes</a></td>
        <td class="nump">4,771<span></span></td>
        <td class="nump">4,891<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract', window );"><strong>Non-cash investing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ForeignCurrencyTranslationAdjustment', window );">Translation adjustment</a></td>
        <td class="nump">$ 1,577<span></span></td>
        <td class="nump">$ 190<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ForeignCurrencyTranslationAdjustment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net of tax and reclassification adjustments of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ForeignCurrencyTranslationAdjustment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (f)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxesPaid</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid for interest during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestPaid</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NoncashInvestingAndFinancingItemsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SupplementalCashFlowInformationAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFEAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Stock Compensation - Additional Information (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue', window );">Total intrinsic value of stock options exercised</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 3,000,000<span></span></td>
        <td class="nump">$ 1,700,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Unrecognized stock option compensation cost</a></td>
        <td class="nump">5,600,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">5,600,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Weighted-average recognition period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">2 years 8 months 27 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock compensation expense</a></td>
        <td class="nump">680,000<span></span></td>
        <td class="nump">740,000<span></span></td>
        <td class="nump">2,133,000<span></span></td>
        <td class="nump">2,131,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Options available for grant in period</a></td>
        <td class="nump">276,362<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">276,362<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Restricted Stock</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Weighted-average recognition period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">8 months 12 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Restricted stock granted in period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">21,511<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1', window );">Restricted stock vesting period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">1 year<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage', window );">Restricted stock vesting percentage</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">100.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Fair value of restricted stock at weighted average grant date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 16.07<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions', window );">Unrecognized restricted stock compensation cost</a></td>
        <td class="nump">$ 247,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 247,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Unrecognized cost of unvested share-based awards, other than options, awarded to employees as compensation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Unrecognized cost of unvested options awarded to employees as compensation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Period which an employee's right to exercise an award is no longer contingent on satisfaction of either a service condition, market condition or a performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of vesting of share-based compensation awards.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(2)(iii)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(2)(iii)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (d)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETDAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
        <td class="num">$ (1,586)<span></span></td>
        <td class="nump">$ 1,093<span></span></td>
        <td class="num">$ (7,717)<span></span></td>
        <td class="num">$ (107)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract', window );"><strong>Other comprehensive income (loss), net of taxes:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Translation adjustment</a></td>
        <td class="num">(3,309)<span></span></td>
        <td class="nump">200<span></span></td>
        <td class="num">(1,577)<span></span></td>
        <td class="num">(190)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax', window );">Derivative fair value adjustment</a></td>
        <td class="nump">73<span></span></td>
        <td class="num">(48)<span></span></td>
        <td class="nump">39<span></span></td>
        <td class="nump">196<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax', window );">Effect of retirement benefit obligations</a></td>
        <td class="nump">7<span></span></td>
        <td class="nump">14<span></span></td>
        <td class="nump">21<span></span></td>
        <td class="nump">40<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive income (loss), net of taxes</a></td>
        <td class="num">(3,229)<span></span></td>
        <td class="nump">166<span></span></td>
        <td class="num">(1,517)<span></span></td>
        <td class="nump">46<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive income (loss)</a></td>
        <td class="num">$ (4,815)<span></span></td>
        <td class="nump">$ 1,259<span></span></td>
        <td class="num">$ (9,234)<span></span></td>
        <td class="num">$ (61)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35737396<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e557-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -Subparagraph (b,c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax and reclassification adjustments of other comprehensive income (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669619-108580<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax and reclassification adjustments, of (increase) decrease in accumulated other comprehensive (income) loss related to pension and other postretirement defined benefit plans.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (i-k)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6441202&amp;loc=d3e80720-113993<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4C<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=SL5624171-113959<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INTANGIBLE ASSETS<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsDisclosureTextBlock', window );">INTANGIBLE ASSETS</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 18pt">
 <b>NOTE D &#x2014; INTANGIBLE ASSETS</b></p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 6pt">
 Intangible assets consist of the following (in thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" align="center" border="0">
 <tr>
 <td width="56%"></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="2%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"><b>September&#xA0;30, 2014</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="10" align="center"><b>December&#xA0;31, 2013</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Gross</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Accumulated</b><br />
 <b>Amortization</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Net</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Gross</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Accumulated</b><br />
 <b>Amortization</b></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center"><b>Net</b></td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Goodwill</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">18,515</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">$</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">18,515</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">5,085</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">$</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">5,085</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Indefinite-lived intangible assets:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Trade names</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14,980</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">14,980</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,364</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;</td>
 <td valign="bottom" nowrap="nowrap" align="right">
 &#x2014;&#xA0;&#xA0;</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,364</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Finite-lived intangible assets:</b></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 <td valign="bottom"></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Licenses</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,847</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(7,893</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">7,954</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,847</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(7,551</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,296</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Trade names</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">22,384</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,939</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,445</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">10,056</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(2,677</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">7,379</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Customer relationships</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">50,641</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(5,717</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">44,924</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">18,406</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(2,736</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">15,670</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Other</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">1,202</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(380</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">822</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">584</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(229</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">355</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Total</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">123,569</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(17,929</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">105,640</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">68,342</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(13,193</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">55,149</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 A summary of the activities related to the Company&#x2019;s
 intangible assets for the nine months ended September&#xA0;30, 2014
 consists of the following (in thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0">
 <tr>
 <td width="87%"></td>
 <td valign="bottom" width="6%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Goodwill and Intangible Assets, December&#xA0;31, 2013</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">55,149</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Impairment of trade names</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(3,384</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Goodwill acquired</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">13,430</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Intangibles acquired</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">45,181</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Amortization</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(4,736</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 <b>Goodwill and Intangible Assets, September&#xA0;30, 2014</b></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">105,640</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company performed its annual impairment test for its
 indefinite-lived trade names as of October&#xA0;1, 2014.&#xA0;The
 test involved the assessment of the fair market values of the
 Company&#x2019;s indefinite-lived trade names based on Level 3
 unobservable inputs, using a relief from royalty approach, assuming
 a discount rate of 14.0%-15.5% and an average long term growth rate
 of 2.5%-3%.&#xA0;The result of the impairment assessment of the
 Company&#x2019;s indefinite-lived trade names indicated that the
 carrying values of the Elements<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup>, and
 Melannco<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup> trade names
 exceeded their fair values as of October&#xA0;1, 2014.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The Company&#x2019;s home d&#xE9;cor products category has
 experienced a decline in sales and profit in recent years. The
 Company believes the most significant factor resulting in the
 decline was the reduction in retail space allocated to the category
 which has also contributed to pricing pressure. The Company has
 been re-branding a portion of the home d&#xE9;cor products under
 the Mikasa<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup> and
 Pfaltzgraff<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup> trade names and
 more recently through the Bombay<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">&#xAE;</sup> license. The
 Company is also taking advantage of promotional sale opportunities,
 such as flash sale websites and online retailers to offset the
 effect of a reduction in retail space for this product category and
 pricing pressures. As a result of these factors, the Company
 recorded an impairment charge of $3.4 million, related to these
 brands, in its condensed consolidated statement of operations for
 the three and nine month periods ended September&#xA0;30, 2014.</p>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for all or part of the information related to intangible assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWSAI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Basis of Presentation and Summary Accounting Policies - Additional Information (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems', window );"><strong>Schedule Of Significant Accounting Policies [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_PercentageOfAnnualNetSales', window );">Percentage of total annual net sales in the third and fourth quarters</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">61.00%<span></span></td>
        <td class="nump">58.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShippingAndHandlingRevenue', window );">Shipping and handling revenue</a></td>
        <td class="nump">$ 219,000<span></span></td>
        <td class="nump">$ 266,000<span></span></td>
        <td class="nump">$ 900,000<span></span></td>
        <td class="nump">$ 918,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax', window );">Derivative fair value adjustment gain (loss), net of tax</a></td>
        <td class="nump">73,000<span></span></td>
        <td class="num">(48,000)<span></span></td>
        <td class="nump">39,000<span></span></td>
        <td class="nump">196,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestructuringCharges', window );">Restructuring expenses</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">79,000<span></span></td>
        <td class="nump">125,000<span></span></td>
        <td class="nump">367,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Foreign exchange contract | Selling, general and administrative expenses</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems', window );"><strong>Schedule Of Significant Accounting Policies [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeGainLossOnDerivativeNet', window );">Change in fair value recorded in earnings</a></td>
        <td class="nump">500,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">76,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Long Term Liabilities | Foreign exchange contract</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems', window );"><strong>Schedule Of Significant Accounting Policies [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_invest_DerivativeNotionalAmount', window );">Notional amount</a></td>
        <td class="nump">6,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">6,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral', window );">Fair value of derivative instruments, liability</a></td>
        <td class="nump">27,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">27,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Observable inputs, Level 2 | Accrued Expenses and Other Long-Term Liabilities</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems', window );"><strong>Schedule Of Significant Accounting Policies [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral', window );">Fair value of derivative instruments, liability</a></td>
        <td class="nump">54,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">54,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">54,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Observable inputs, Level 2 | Other Current Assets and Other Long-Term Assets</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems', window );"><strong>Schedule Of Significant Accounting Policies [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral', window );">Fair value of derivative instruments, asset</a></td>
        <td class="nump">12,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">12,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">12,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Interest Rate Swap Agreements</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems', window );"><strong>Schedule Of Significant Accounting Policies [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_DerivativeEffectiveDateMonthAndYear', window );">Commencement date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">2013-03<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeMaturityDates', window );">Expiry date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Jun. 30,
				 2018<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax', window );">Derivative fair value adjustment gain (loss), net of tax</a></td>
        <td class="nump">73,000<span></span></td>
        <td class="num">(48,000)<span></span></td>
        <td class="nump">39,000<span></span></td>
        <td class="nump">196,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Interest Rate Swap Agreements | Cash Flow Hedging</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems', window );"><strong>Schedule Of Significant Accounting Policies [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_invest_DerivativeNotionalAmount', window );">Notional amount</a></td>
        <td class="nump">$ 26,700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 26,700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_invest_DerivativeNotionalAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate notional amount specified by the derivative(s). Expressed as an absolute value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Article 12<br><br> -Section 13<br><br> -Sentence Column B<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>invest_DerivativeNotionalAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>invest_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_DerivativeEffectiveDateMonthAndYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Derivative, Effective Date Month and Year</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_DerivativeEffectiveDateMonthAndYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearMonthItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_PercentageOfAnnualNetSales">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of total annual net sales in the third and fourth quarters.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_PercentageOfAnnualNetSales</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ScheduleOfSignificantAccountingPoliciesLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ScheduleOfSignificantAccountingPoliciesLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair value, after offset of derivative liability, of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, before offset against an obligation to return collateral under a master netting arrangement. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34720828&amp;loc=SL20225862-175312<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 20<br><br> -Section 55<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36459792&amp;loc=SL20226008-175313<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 20<br><br> -Section 55<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36459792&amp;loc=SL20226006-175313<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=d3e41678-113959<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DerivativeFairValueOfDerivativeAssetAmountNotOffsetAgainstCollateral</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair value, after offset of derivative asset, of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, elected not to be and before offset against a right to receive collateral under a master netting arrangement. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34720828&amp;loc=SL20225862-175312<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 20<br><br> -Section 55<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36459792&amp;loc=SL20226008-175313<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 20<br><br> -Section 55<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36459792&amp;loc=SL20226006-175313<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=d3e41678-113959<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeGainLossOnDerivativeNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) in the fair value of derivatives recognized in the income statement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4A<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=SL5618551-113959<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4C<br><br> -Subparagraph (a),(c),(d),(e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=SL5624171-113959<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DerivativeGainLossOnDerivativeNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeMaturityDates">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date the derivative contract matures, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DerivativeMaturityDates</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6441202&amp;loc=d3e80720-113993<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4C<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35706170&amp;loc=SL5624171-113959<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringCharges">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6394359&amp;loc=d3e17939-110869<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.P.4(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140904-122747<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 420<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 5.P.3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140864-122747<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section P<br><br> -Subsection 3, 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RestructuringCharges</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShippingAndHandlingRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fees charged to customers for the delivery, generally by postal or freight service providers, of product or goods purchased.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 45<br><br> -Section 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21915142&amp;loc=d3e60635-111653<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShippingAndHandlingRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<FilingSummary xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <Version>2.4.0.8</Version>
  <ProcessingTime />
  <ReportFormat>Html</ReportFormat>
  <ContextCount>157</ContextCount>
  <ElementCount>276</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>53</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>8</UnitCount>
  <MyReports>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>101 - Document - Document and Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DocumentandEntityInformation</Role>
      <ShortName>Document and Entity Information</ShortName>
    </Report>
    <Report>
      <IsDefault>true</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>103 - Statement - Condensed Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassified</Role>
      <ShortName>Condensed Consolidated Balance Sheets</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>104 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical</Role>
      <ShortName>Condensed Consolidated Balance Sheets (Parenthetical)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>105 - Statement - Condensed Consolidated Statements of Operations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/StatementOfIncome</Role>
      <ShortName>Condensed Consolidated Statements of Operations</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>106 - Statement - Condensed Consolidated Statements of Comprehensive Income (Loss)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/StatementOfOtherComprehensiveIncome</Role>
      <ShortName>Condensed Consolidated Statements of Comprehensive Income (Loss)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>107 - Statement - Condensed Consolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/StatementOfCashFlowsIndirect</Role>
      <ShortName>Condensed Consolidated Statements of Cash Flows</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>108 - Disclosure - BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlock</Role>
      <ShortName>BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>109 - Disclosure - ACQUISITIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock</Role>
      <ShortName>ACQUISITIONS</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>110 - Disclosure - INVESTMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock</Role>
      <ShortName>INVESTMENTS</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>111 - Disclosure - INTANGIBLE ASSETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlock</Role>
      <ShortName>INTANGIBLE ASSETS</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>112 - Disclosure - DEBT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock</Role>
      <ShortName>DEBT</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>113 - Disclosure - STOCK COMPENSATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</Role>
      <ShortName>STOCK COMPENSATION</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>114 - Disclosure - INCOME (LOSS) PER COMMON SHARE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock</Role>
      <ShortName>INCOME (LOSS) PER COMMON SHARE</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>115 - Disclosure - INCOME TAXES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock</Role>
      <ShortName>INCOME TAXES</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>116 - Disclosure - BUSINESS SEGMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlock</Role>
      <ShortName>BUSINESS SEGMENTS</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>117 - Disclosure - CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock</Role>
      <ShortName>CONTINGENCIES</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>118 - Disclosure - OTHER</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlock</Role>
      <ShortName>OTHER</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>119 - Disclosure - BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockPolicies</Role>
      <ShortName>BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Policies)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>120 - Disclosure - BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBasisOfPresentationAndSignificantAccountingPoliciesTextBlockTables</Role>
      <ShortName>BASIS OF PRESENTATION AND SUMMARY ACCOUNTING POLICIES (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>121 - Disclosure - ACQUISITIONS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables</Role>
      <ShortName>ACQUISITIONS (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>122 - Disclosure - INVESTMENTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables</Role>
      <ShortName>INVESTMENTS (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>123 - Disclosure - INTANGIBLE ASSETS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsIntangibleAssetsDisclosureTextBlockTables</Role>
      <ShortName>INTANGIBLE ASSETS (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>124 - Disclosure - STOCK COMPENSATION (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables</Role>
      <ShortName>STOCK COMPENSATION (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>125 - Disclosure - INCOME (LOSS) PER COMMON SHARE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables</Role>
      <ShortName>INCOME (LOSS) PER COMMON SHARE (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>126 - Disclosure - BUSINESS SEGMENTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsSegmentReportingDisclosureTextBlockTables</Role>
      <ShortName>BUSINESS SEGMENTS (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>127 - Disclosure - OTHER (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/NotesToFinancialStatementsAdditionalFinancialInformationDisclosureTextBlockTables</Role>
      <ShortName>OTHER (Tables)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>128 - Disclosure - Basis of Presentation and Summary Accounting Policies - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureBasisOfPresentationAndSummaryAccountingPoliciesAdditionalInformation</Role>
      <ShortName>Basis of Presentation and Summary Accounting Policies - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>129 - Disclosure - Components of Inventory (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfInventory</Role>
      <ShortName>Components of Inventory (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>130 - Disclosure - Acquisitions - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureAcquisitionsAdditionalInformation</Role>
      <ShortName>Acquisitions - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>131 - Disclosure - Purchase Price of Acquisition (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisition</Role>
      <ShortName>Purchase Price of Acquisition (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>132 - Disclosure - Purchase Price of Acquisition (Parenthetical) (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosurePurchasePriceOfAcquisitionParenthetical</Role>
      <ShortName>Purchase Price of Acquisition (Parenthetical) (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>133 - Disclosure - Summary of Purchase Price Allocated Based on Estimated Fair Value of Assets and Liabilities (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfPurchasePriceAllocatedBasedOnEstimatedFairValueOfAssetsAndLiabilities</Role>
      <ShortName>Summary of Purchase Price Allocated Based on Estimated Fair Value of Assets and Liabilities (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>134 - Disclosure - Unaudited Pro Forma Include the Historical Statement of Operation (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureUnauditedProFormaIncludeTheHistoricalStatementOfOperation</Role>
      <ShortName>Unaudited Pro Forma Include the Historical Statement of Operation (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>135 - Disclosure - Investments - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureInvestmentsAdditionalInformation</Role>
      <ShortName>Investments - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>136 - Disclosure - Summarized Statement of Income Information for Vasconia in USD and MXN (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureSummarizedStatementOfIncomeInformationForVasconiaInUSDAndMXN</Role>
      <ShortName>Summarized Statement of Income Information for Vasconia in USD and MXN (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>137 - Disclosure - Components of Intangible Assets (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfIntangibleAssets</Role>
      <ShortName>Components of Intangible Assets (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>138 - Disclosure - Summary of Activities Relating to Intangible Assets (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfActivitiesRelatingToIntangibleAssets</Role>
      <ShortName>Summary of Activities Relating to Intangible Assets (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>139 - Disclosure - Intangible Assets - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureIntangibleAssetsAdditionalInformation</Role>
      <ShortName>Intangible Assets - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>140 - Disclosure - Debt - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureDebtAdditionalInformation</Role>
      <ShortName>Debt - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>141 - Disclosure - Summary of Stock Option (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureSummaryOfStockOption</Role>
      <ShortName>Summary of Stock Option (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>142 - Disclosure - Stock Compensation - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureStockCompensationAdditionalInformation</Role>
      <ShortName>Stock Compensation - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>143 - Disclosure - Calculations of Basic and Diluted Loss per Common Share (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureCalculationsOfBasicAndDilutedLossPerCommonShare</Role>
      <ShortName>Calculations of Basic and Diluted Loss per Common Share (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>144 - Disclosure - Income (Loss) per Common Share - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeLossPerCommonShareAdditionalInformation</Role>
      <ShortName>Income (Loss) per Common Share - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>145 - Disclosure - Income Taxes - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureIncomeTaxesAdditionalInformation</Role>
      <ShortName>Income Taxes - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>146 - Disclosure - Business Segments - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureBusinessSegmentsAdditionalInformation</Role>
      <ShortName>Business Segments - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>147 - Disclosure - Segment Reporting Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureSegmentReportingInformation</Role>
      <ShortName>Segment Reporting Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>148 - Disclosure - Cash Dividends Declared (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureCashDividendsDeclared</Role>
      <ShortName>Cash Dividends Declared (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>149 - Disclosure - Other - Additional Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureOtherAdditionalInformation</Role>
      <ShortName>Other - Additional Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>150 - Disclosure - Supplemental Cash Flow Information (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureSupplementalCashFlowInformation</Role>
      <ShortName>Supplemental Cash Flow Information (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>151 - Disclosure - Components of Accumulated Other Comprehensive Loss, Net (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNet</Role>
      <ShortName>Components of Accumulated Other Comprehensive Loss, Net (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>152 - Disclosure - Components of Accumulated Other Comprehensive Loss, Net (Parenthetical) (Detail)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/taxonomy/role/DisclosureComponentsOfAccumulatedOtherComprehensiveLossNetParenthetical</Role>
      <ShortName>Components of Accumulated Other Comprehensive Loss, Net (Parenthetical) (Detail)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Info">Element lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate had a mix of decimals attribute values: 2 3.</Log>
    <Log type="Info">Element us-gaap_IncomeLossFromEquityMethodInvestments had a mix of decimals attribute values: -3 0.</Log>
    <Log type="Info">Element us-gaap_LineOfCredit had a mix of decimals attribute values: -5 -3 0.</Log>
    <Log type="Info">Element us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax had a mix of decimals attribute values: -3 0.</Log>
    <Log type="Info">Element us-gaap_PaymentsToAcquireBusinessesGross had a mix of decimals attribute values: -5 -3.</Log>
    <Log type="Info">'Monetary' elements on report '130 - Disclosure - Acquisitions - Additional Information (Detail)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '135 - Disclosure - Investments - Additional Information (Detail)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '140 - Disclosure - Debt - Additional Information (Detail)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '142 - Disclosure - Stock Compensation - Additional Information (Detail)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '149 - Disclosure - Other - Additional Information (Detail)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">Process Flow-Through: 103 - Statement - Condensed Consolidated Balance Sheets</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Sep. 30, 2013'</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Dec. 31, 2012'</Log>
    <Log type="Info">Process Flow-Through: 104 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)</Log>
    <Log type="Info">Process Flow-Through: 105 - Statement - Condensed Consolidated Statements of Operations</Log>
    <Log type="Info">Process Flow-Through: 106 - Statement - Condensed Consolidated Statements of Comprehensive Income (Loss)</Log>
    <Log type="Info">Process Flow-Through: 107 - Statement - Condensed Consolidated Statements of Cash Flows</Log>
  </Logs>
  <InputFiles>
    <File>lcut-20140930.xml</File>
    <File>lcut-20140930.xsd</File>
    <File>lcut-20140930_cal.xml</File>
    <File>lcut-20140930_def.xml</File>
    <File>lcut-20140930_lab.xml</File>
    <File>lcut-20140930_pre.xml</File>
  </InputFiles>
  <SupplementalFiles />
  <BaseTaxonomies />
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EBAAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Intangible Assets - Additional Information (Detail) (Discounted Cash Flows Approach, USD $)<br>In Millions, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="2"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
        <th class="th">
          <div>Oct. 01, 2014

</div>
          <div>Subsequent Event

</div>
          <div>Fair Value, Inputs, Level 3

</div>
          <div>Trade Names

</div>
          <div>Minimum</div>
        </th>
        <th class="th">
          <div>Oct. 01, 2014

</div>
          <div>Subsequent Event

</div>
          <div>Fair Value, Inputs, Level 3

</div>
          <div>Trade Names

</div>
          <div>Maximum</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems', window );"><strong>Schedule of Intangible Assets Disclosure [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate', window );">Indefinite-lived intangible assets impairment, discount rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14.00%<span></span></td>
        <td class="nump">15.50%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate', window );">Indefinite-lived intangible assets impairment, growth rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2.50%<span></span></td>
        <td class="nump">3.00%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease', window );">Decrease in carrying value of trade name</a></td>
        <td class="nump">$ 3.4<span></span></td>
        <td class="nump">$ 3.4<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indefinite-lived intangible asset impairment test, fair value assumptions, discount rate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IndefinitelivedIntangibleAssetImpairmentDiscountRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indefinite-lived intangible asset impairment test, fair value assumptions, growth rate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_IndefinitelivedIntangibleAssetImpairmentGrowthRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_lcut_ScheduleOfIntangibleAssetsDisclosureLineItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>lcut_ScheduleOfIntangibleAssetsDisclosureLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>lcut_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IndefiniteLivedIntangibleAssetsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENH">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>ACQUISITIONS (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Sep. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock', window );">Unaudited Pro Forma Include the Historical Statement of Operation</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 The following table presents the Company&#x2019;s pro forma
 consolidated net sales and income (loss) before income taxes and
 equity in earnings for the three and nine months ended
 September&#xA0;30, 2014 and 2013. The unaudited pro forma results
 include the historical statements of operations information of the
 Company and of Kitchen Craft, giving effect to the Kitchen Craft
 acquisition and related financing as if they had occurred at the
 beginning of the period presented. As described below under
 &#x201C;Other Acquisitions,&#x201D; the Company consummated certain
 other acquisitions during the nine months ended September&#xA0;30,
 2014; however the Company has not included the results prior to
 their acquisition in these pro forma results as the impact would
 not have been material.</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="92%" align="center" border="0">
 <tr>
 <td width="56%"></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 <td valign="bottom" width="5%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="14" align="center">Unaudited pro forma results</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">Three Months
 Ended</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="6" align="center">Nine Months
 Ended</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2014</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2013</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2014</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September&#xA0;30,<br />
 2013</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom" colspan="14" align="center">(In thousands,
 except per share data)</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net Sales</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">162,244</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">156,741</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">395,976</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">381,035</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Income (loss) before income taxes and equity in earnings</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">6,730</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">10,042</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(130</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,112</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Net income (loss)</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(1,586</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">899</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(6,573</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">95</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Basic earnings (loss) per common share</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">0.06</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(0.49</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">0.01</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Diluted earnings (loss) per common share</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.12</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.06</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">(0.49</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">0.01</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Thomas Plant</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock', window );">Purchase Price</a></td>
        <td class="text"><div>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 12pt">
 The purchase price has been determined to be as follows (in
 thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0">
 <tr>
 <td width="88%"></td>
 <td valign="bottom" width="6%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Cash</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">61,302</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Share consideration issued<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(1)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">8,382</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Value of contingent consideration<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(2)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">2,488</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Working capital adjustment<sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(3)</sup></p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">374</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 3em; TEXT-INDENT: -1em">
 Total purchase price</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">72,546</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 6pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(1)</td>
 <td valign="top" align="left">Share consideration issued is valued
 at the closing market price discounted to account for lack of
 marketability related to the lock up period as described in the
 share purchase agreement.</td>
 </tr>
 </table>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(2)</td>
 <td valign="top" align="left">The value of contingent consideration
 represents the present value of the estimated payments related to
 the attainment of certain financial targets for the years 2014
 through 2016. The maximum undiscounted contingent consideration to
 be paid on the agreement is &#xA3;5.5&#xA0;million ($9.0
 million).</td>
 </tr>
 </table>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(3)</td>
 <td valign="top" align="left">A working capital adjustment was made
 in May 2014 as provided for in the share purchase agreement.</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0px; FONT-SIZE: 1px; MARGIN-TOP: 12px">
 &#xA0;</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-TOP: 0pt">
 The purchase price was allocated based on the Company&#x2019;s
 preliminary estimate of the fair value of the assets acquired and
 liabilities assumed, as follows (in thousands):</p>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="68%" align="center" border="0">
 <tr>
 <td width="84%"></td>
 <td valign="bottom" width="10%"></td>
 <td></td>
 <td></td>
 <td></td>
 </tr>
 <tr style="FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">Purchase&#xA0;Price<br />
 Allocation</td>
 <td valign="bottom">&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Accounts Receivable <sup style="FONT-SIZE: 85%; VERTICAL-ALIGN: top">(1)</sup></p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">14,267</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Inventory</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">17,912</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Other assets</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">4,054</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Other liabilities</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(10,242</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Deferred income tax</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">(8,805</td>
 <td valign="bottom" nowrap="nowrap">)&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Goodwill and other intangibles</p>
 </td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">&#xA0;</td>
 <td valign="bottom" align="right">55,360</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 1px solid">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" bgcolor="#CCEEFF">
 <td valign="top">
 <p style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 1em; TEXT-INDENT: -1em">
 Total allocated value</p>
 </td>
 <td valign="bottom"><font style="FONT-SIZE: 8pt">&#xA0;&#xA0;</font></td>
 <td valign="bottom">$</td>
 <td valign="bottom" align="right">72,546</td>
 <td valign="bottom" nowrap="nowrap">&#xA0;&#xA0;</td>
 </tr>
 <tr style="FONT-SIZE: 1px">
 <td valign="bottom"></td>
 <td valign="bottom">&#xA0;&#xA0;</td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td valign="bottom">
 <p style="BORDER-TOP: #000000 3px double">&#xA0;</p>
 </td>
 <td>&#xA0;</td>
 </tr>
 </table>
 <p style="MARGIN-BOTTOM: 0pt; FONT-SIZE: 12pt; MARGIN-TOP: 0pt">
 &#xA0;</p>
 <table style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr>
 <td valign="top" width="4%" align="left">(1)</td>
 <td valign="top" align="left">The fair value of accounts receivable
 approximated the gross contractual amounts receivable.</td>
 </tr>
 </table>
 </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(2)-(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionProFormaInformationTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table  does not include leveraged buyouts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1486-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
