-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001332489-07-000020.txt : 20070814
<SEC-HEADER>0001332489-07-000020.hdr.sgml : 20070814
<ACCEPTANCE-DATETIME>20070814172831
ACCESSION NUMBER:		0001332489-07-000020
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070814
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
FILED AS OF DATE:		20070814
DATE AS OF CHANGE:		20070814

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRTRA SYSTEMS INC
		CENTRAL INDEX KEY:			0001085243
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				931207631
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28381
		FILM NUMBER:		071057145

	BUSINESS ADDRESS:	
		STREET 1:		440 NORTH CENTER
		CITY:			ARLINGTON
		STATE:			TX
		ZIP:			76011
		BUSINESS PHONE:		8172650440

	MAIL ADDRESS:	
		STREET 1:		440 NORTH CENTER
		CITY:			ARLINGTON
		STATE:			TX
		ZIP:			76011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAMECOM INC
		DATE OF NAME CHANGE:	19991103
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8kderivativesrev.htm
<TEXT>
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<META NAME="date" CONTENT="08/14/2007">
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<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
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<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>UNITED STATES</B></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center>____________________________________________</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>FORM 8-K</B></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>PURSUANT TO SECTION 13 OR 15(d) OF THE</B></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center>Date of Report (Date of earliest event reported): August 9, 2007</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>VirTra Systems, Inc.</B></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center>(Exact Name of Registrant as Specified in Charter)</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR><TD valign=top width=208><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>Texas</B></P>
</TD><TD valign=top width=208><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>000-28381</B></P>
</TD><TD valign=top width=208><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center><B>93-1207631</B></P>
</TD></TR>
<TR><TD valign=top width=208><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center>(State or Other Jurisdiction of Incorporation)</P>
</TD><TD valign=top width=208><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center>(Commission File Number)</P>
</TD><TD valign=top width=208><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt" align=center>(I.R.S. Employer Identification Number)</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center>&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=top width=655.2><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>2500 CityWest Blvd., Suite 300, Houston, Texas 77042</P>
</TD></TR>
<TR><TD valign=top width=655.2><P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(Address of principal executive offices)</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center>(832) 242-1100<SMALL> </SMALL></P>
<P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>&nbsp;(Registrant's telephone number, including area code)</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=top width=24><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">| &nbsp;|</P>
</TD><TD valign=top width=600><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
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<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=top width=24><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">| &nbsp;|</P>
</TD><TD valign=top width=600><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=top width=24><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">| &nbsp;|</P>
</TD><TD valign=top width=600><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=top width=24><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">| &nbsp;|</P>
</TD><TD valign=top width=600><P style="margin:0pt; line-height:13pt; font-family:Times New Roman; font-size:11pt">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:Arial; font-size:12pt" align=center><BR>
<BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
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<P style="margin:0pt; line-height:10pt; font-family:Arial; font-size:8pt" align=center>&nbsp;</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Section&nbsp;4&nbsp;&#8722;&nbsp;Matters&nbsp;Related&nbsp;to&nbsp;Accountants&nbsp;and&nbsp;Financial&nbsp;Statements</B></P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:12pt"><B><BR></B></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Item&nbsp;4.02&nbsp;Non&#8722;Reliance&nbsp;on&nbsp;Previously&nbsp;Issued&nbsp;Financial&nbsp;Statements&nbsp;or&nbsp;a&nbsp;Related<BR>
Audit&nbsp;Report&nbsp;or&nbsp;Completed&nbsp;Interim&nbsp;Review.<BR>
</B></P>
<P style="margin:0pt; padding-left:18pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>(a) &nbsp;On August 9th, 2007, the chief executive officer/chief financial officer of the Company, in consultation with McElravy, Kinchen &amp; Associates, P.C. (&quot;McElravy&quot;), the Company's independent public accountant, concluded that the Company's historical financial statements for the fiscal year ended December 31, 2005 and 2006, should be restated, correcting certain errors relating to the accounting for derivative calculations applied to its debenture financing, and that such financial statements should no longer be relied upon. </P>
<P style="margin:0pt; padding-left:18pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; padding-left:18pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>The Company has conducted a review of its accounting treatment of these transactions and is correcting its method of accounting for such transactions. The restatements relate to the accounting for derivatives on the Company's 2005 debenture and warrants with Dutchess Private Equities, LLC. The conversion features on the debenture and warrants have been determined to be an imbedded derivative under SFAS 133, which is required to be reflected as a liability at fair value. The debenture and warrants were previously reflected as containing a beneficial conversion feature under EITF 98&#8722;5. The correction relates solely to the accounting treatment of these transactions and does not affect the Company's historical cash flow. </P>
<P style="margin:0pt; padding-left:18pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; padding-left:18pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>The Company's financial statements for the fiscal year ended December 31, 2005 and 2006, will be restated. The Company will file the restated financial statements as amendments to periodic reports with the SEC on the appropriate forms as soon as possible. The chief executive officer/chief financial officer of the Company has discussed the matters disclosed in this current report, on Form 8&#8722;K, with McElravy.</P>
<P style="margin:0pt; padding-left:18pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Section 9 - Financial Statements and Exhibits</B></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><B><BR></B></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Item 9.01 Financial Statements and Exhibits.</B></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><B><BR></B></P>
<P style="margin-top:0pt; margin-bottom:-14pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">7</P>
<P style="margin:0pt; text-indent:72pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Letter dated August 14, 2007 from McElravy, Kinchen &amp; Associates, PC.</P>
<P style="margin:0pt; padding-left:18pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><I><BR></I></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>SIGNATURES</B></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD style="background-color:#FFFFFF" valign=top width=299.533><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=68.533><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=293.267><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="background-color:#FFFFFF" valign=top width=299.533><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=361.8 colspan=2><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><U>VIRTRA SYSTEMS, INC.&nbsp;</U></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center>(Registrant)</P>
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<TR><TD style="background-color:#FFFFFF" valign=top width=299.533><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;<BR>
&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=68.533><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;<BR>
&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=293.267><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;<BR>
&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:12pt"><BR>
<BR></P>
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<HR style="padding-top:7.2pt; padding-bottom:7.2pt" noshade size=1.333>
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<BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD style="background-color:#FFFFFF" valign=top width=299.533><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=68.533><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">By:&nbsp;&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=293.267><P style="margin:0pt; padding-left:4pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><U>&nbsp;/s/ Steven Haag_____________&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
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<TR><TD style="background-color:#FFFFFF" valign=top width=368.067 colspan=2><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=293.267><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Steven Haag</P>
</TD></TR>
<TR><TD style="background-color:#FFFFFF" valign=top width=368.067 colspan=2><P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
</TD><TD style="background-color:#FFFFFF" valign=top width=293.267><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Vice President, Investor Relations</P>
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</TABLE>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Dated:&nbsp;August 14, 2007</P>
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<TYPE>EX-7
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<FILENAME>virtra8kletter.htm
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<TITLE>July 23, 2007</TITLE>
<META NAME="author" CONTENT="mfuller">
<META NAME="date" CONTENT="08/14/2007">
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<A NAME="OLE_LINK1"></A><A NAME="OLE_LINK2"></A><P style="margin:0pt; padding-left:36pt; padding-right:36pt; line-height:20pt; font-family:PosterBodoni BT; font-size:18pt; color:#FF0000" align=center>McElravy, Kinchen &amp; Associates, PC.</P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; line-height:16pt; font-family:PosterBodoni BT; font-size:14pt; color:#FF0000" align=center>Certified Public Accountants</P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; font-family:PosterBodoni BT; color:#FF0000" align=justify><BR></P>
<P style="margin:0pt; padding-right:36pt; text-indent:36pt; font-family:PosterBodoni BT; color:#FF0000" align=justify>Registered, Public Company Accounting Oversight Board</P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; font-family:PosterBodoni BT; color:#FF0000" align=justify>Texas Society of Certified Public Accountants</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
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<P style="margin:0pt; padding-left:36pt; padding-right:36pt; line-height:14pt; font-family:Arial; font-size:12pt">August 14, 2007</P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; font-family:Arial; font-size:12pt"><BR></P>
<P style="margin-top:5pt; margin-bottom:5pt; padding-left:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">U.S. Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, DC 20549</P>
<P style="margin-top:5pt; margin-bottom:5pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">RE: VirTra Systems, Inc.</P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; font-family:Arial; font-size:12pt"><BR></P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; line-height:14pt; font-family:Arial; font-size:12pt">We agree with the Company&#146;s statements regarding the necessity of restating their previously issued SEC filings as a result of discovering this error. &nbsp;We also agree with the proposed accounting treatment to be included in the restatements as described above.</P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; font-family:Arial; font-size:12pt"><BR></P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; font-family:Arial; font-size:12pt"><BR></P>
<P style="margin-top:5pt; margin-bottom:5pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">McElravy, Kinchen &amp; Associates, PC</P>
<P style="margin-top:5pt; margin-bottom:5pt; padding-left:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><BR>
Houston, Texas</P>
<P style="margin:0pt; padding-left:36pt; padding-right:36pt; font-family:Arial; font-size:12pt"><BR>
<BR></P>
<A NAME="OLE_LINK3"></A><A NAME="OLE_LINK4"></A><P style="margin:0pt; line-height:10pt; font-family:PosterBodoni BT; font-size:8pt; color:#FF0000" align=center><U>www.McElravycpa.com</U> | 12605 East Freeway, Suite 650 | Houston, TX 77015 | o 713-450-2727 | f 713-450-1120</P>
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