-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Wggxq6V+68yU/bzUIdsyjpEL+ejAoU3Knb7zmwtAG4Grd4tNeBOr8WsaJ1wESqpT
 inVMugWjmoku+aUR4VgSlg==

<SEC-DOCUMENT>0000950133-04-001941.txt : 20040511
<SEC-HEADER>0000950133-04-001941.hdr.sgml : 20040511
<ACCEPTANCE-DATETIME>20040511170833
ACCESSION NUMBER:		0000950133-04-001941
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20040504
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20040511

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCERIS COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		04797045

	BUSINESS ADDRESS:	
		STREET 1:		9775 BUSINESS PARK AVENUE
		STREET 2:		X
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92131
		BUSINESS PHONE:		8585475700

	MAIL ADDRESS:	
		STREET 1:		1001 BRINTON ROAD
		STREET 2:		X
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15221

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	I LINK INC
		DATE OF NAME CHANGE:	19971020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDCROSS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>w97375e8vk.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e8vk</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 10pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B><BR>
WASHINGTON, D.C. 20549



<P align="center" style="font-size: 10pt"><B>FORM 8-K<BR>
CURRENT REPORT</B>



<P align="center" style="font-size: 10pt"><B>Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B>



<P align="center" style="font-size: 10pt"><B>May&nbsp;4, 2004</B><BR>
Date of Report (date of Earliest Event Reported)



<P align="center" style="font-size: 10pt"><B>ACCERIS COMMUNICATIONS INC.</B><BR>
(Exact Name of Registrant as Specified in its Charter)


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Florida</B><BR>
(State or Other Jurisdiction of<BR>
Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>0-17973</B><BR>
(Commission File No.)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>59-2291344</B><BR>
(I.R.S. Employer Identification No.)</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><B>9775 Businesspark Avenue, San Diego, CA 92131</B><BR>
(Address of principal executive offices and zip code)



<P align="center" style="font-size: 10pt"><B>(858)&nbsp;547-5700</B><BR>
(Registrant&#146;s telephone number, including area code)



<P align="center" style="font-size: 10pt"><B>N/A</B><BR>
(Former name or former address, if changed from last report)



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<P align="left" style="font-size: 10pt"><B>Item&nbsp;4.</B>&nbsp; <B>Changes in Registrant&#146;s Certifying Accountant</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May&nbsp;4, 2004, PricewaterhouseCoopers LLP (&#147;PwC&#148;), the independent
auditor for Acceris Communications Inc., a Florida corporation (the &#147;Company&#148;),
communicated to Company management that PwC would decline to stand for
re-election. PwC confirmed this communication in a letter submitted to the
Company dated May&nbsp;5, 2004, stating that PwC&#146;s client-auditor relationship with
the Company would cease upon completion of services related to the issuance by the Company of
the condensed consolidated financial statements as of and for the quarter ended
March&nbsp;31, 2004. A copy of PwC&#146;s May&nbsp;5, 2004 letter is attached to this
Current Report as Exhibit&nbsp;99.1.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The PwC audit reports on the consolidated financial statements of the
Company and subsidiaries as of and for the fiscal years ended December&nbsp;31, 2003
and 2002, did not contain any adverse opinion or disclaimer of opinion; nor
were they qualified or modified as to uncertainty, audit scope, or accounting
principles, except as follows:



<P align="left" style="margin-left:2%; font-size: 10pt">PwC&#146;s report on the consolidated financial statements of the Company and
subsidiaries as of and for the years ended at December&nbsp;31, 2003 and 2002,
contained a separate paragraph stating as follows: &#147;The accompanying
consolidated financial statements have been prepared assuming that the
Company will continue as a going concern. As discussed in Note 2 to the
financial statements, the Company has suffered recurring losses from
operations and has a stockholders&#146; deficit. These matters raise
substantial doubt about the Company&#146;s ability to continue as a going
concern. Management&#146;s plans in regard to these matters are also described
in Note 2. The financial statements do not include any adjustments that
might result from the outcome of this uncertainty.&#148;



<P align="left" style="margin-left:2%; font-size: 10pt">In connection with its audits of the Company&#146;s financial statements as of December 31, 2003 and 2002, and for the years then ended, and through May 4, 2004:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;the Company did not have any disagreements with PwC on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
PwC, would have caused it to make a reference to the subject matter of the
disagreements in connection with its reports on the financial statements for such years, and


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;except as noted in the succeeding paragraph, there were no &#147;reportable events&#148; requiring disclosure pursuant to
Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K(as used herein, the term &#147;reportable event&#148;
means any of the items listed in paragraphs (a)(1)(v)(A)-(D) of Item&nbsp;304 of
Regulation&nbsp;S-K),:



<P align="left" style="margin-left:2%; font-size: 10pt">On three occasions, the Company&#146;s Chief Executive Officer and Chief
Financial Officer, having conducted an evaluation of the Company&#146;s
internal controls and procedures, concluded that the Company&#146;s controls
and procedures were not effective to record, process, summarize and
report information to be disclosed by the Company in its reports to be
filed or submitted under the Securities Exchange Act of 1934, as amended,
within the time periods specified by the U.S. Securities and Exchange
Commission.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="left" style="margin-left:2%; font-size: 10pt">Specifically, in the Company&#146;s Form 10-Q for the quarter
ended September&nbsp;30, 2002,
management reported a deficiency in the Company&#146;s disclosure controls and
procedures; in the Company&#146;s Form 10-K for the year ended December&nbsp;31,
2002, management reported three material weaknesses in the Company&#146;s
internal controls; and in the Company&#146;s Form 10-Q for the quarter ended
September&nbsp;30, 2003, management reported a significant deficiency in the
Company&#146;s internal controls. The Company&#146;s previous public filings that
describe these matters are incorporated by reference into this Current
Report on Form 8-K and are as follows:


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraphs 3-4 of Item&nbsp;4. Controls and
Procedures, Part&nbsp;I of the Company&#146;s Quarterly Report on Form
10-Q for the period ended September&nbsp;30, 2002, filed on
November&nbsp;19, 2002</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraphs 2-6 of Item&nbsp;14. Controls and
Procedures, Part&nbsp;IV of the Company&#146;s Amended Annual Report on
Form 10-K/A#2 for the period ended December&nbsp;31, 2002, filed on
October&nbsp;15, 2003, and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraphs 1-4 of Item&nbsp;4. Controls and
Procedures, Part&nbsp;I of the Company&#146;s Quarterly Report on Form
10-Q for the period ended September&nbsp;30, 2003, filed on
November&nbsp;19, 2003.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has provided PwC with a copy of this Current Report on Form
8-K and has requested that PwC furnish the Company with a letter addressed to
the Securities and Exchange Commission stating whether it agrees with the above
statements. A copy of such letter from PwC is filed as Exhibit&nbsp;16.1 hereto.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is actively seeking a replacement independent auditor and will
announce such replacement as soon as such information becomes available.


<P align="left" style="font-size: 10pt"><B>Item&nbsp;7. </B>&nbsp; <B>Financial Statements and Exhibits</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;<B>Exhibits</B>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="90%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">16.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">PwC&#146;s May 11, 2004 letter to the U.S. Securities and Exchange Commission.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">PwC&#146;s May&nbsp;5, 2004 letter to the Company.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>Date: May 11, 2004&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/  Gary M. Clifford
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Gary M. Clifford&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>Chief Financial Officer and
Vice President of Finance&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>w97375exv16w1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv16w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="right" style="font-size: 10pt"><B>Exhibit&nbsp;16.1</B>



<P align="left" style="font-size: 10pt"><IMG src="w97375pwhc.gif" alt="()">



<P align="left" style="font-size: 10pt">PricewaterhouseCoopers LLP<BR>
750 B Street<BR>
Suite&nbsp;2900<BR>
San Diego, CA 92101-8122<BR>
Telephone (619)&nbsp;744-8000


<P align="left" style="font-size: 10pt">&nbsp;


<P align="left" style="font-size: 10pt">May&nbsp;11, 2004


<P align="left" style="font-size: 10pt">Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, D.C. 20549


<P align="left" style="font-size: 10pt">Commissioners:

<P align="left" style="font-size: 10pt">We have read the statements made by Acceris Communications Inc. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item&nbsp;4 of Form 8-K, as part of the Company&#146;s Form 8-K report dated May&nbsp;4, 2004.
We agree with the statements concerning our Firm in such Form 8-K.


<P align="left" style="font-size: 10pt">Very truly yours,


<P align="left" style="font-size: 10pt">/s/ PricewaterhouseCoopers LLP



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>w97375exv99w1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv99w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<P align="right" style="font-size: 10pt"><B>Exhibit&nbsp;99.1</B>



<P align="left" style="font-size: 10pt"><IMG src="w97375pwhc.gif" alt="()">



<P align="left" style="font-size: 10pt">PricewaterhouseCoopers LLP<BR>
750 B Street<BR>
Suite&nbsp;2900<BR>
San Diego, CA 92101-8122<BR>
Telephone (619)&nbsp;744-8000


<P align="left" style="font-size: 10pt">&nbsp;


<P align="left" style="font-size: 10pt">May&nbsp;5, 2004


<P align="left" style="font-size: 10pt">Mr.&nbsp;Gary Clifford<BR>
Chief Financial Officer<BR>
Acceris Communications Inc.<BR>
9775 Businesspark Avenue<BR>
San Diego, California 92131


<P align="left" style="font-size: 10pt">Dear Mr.&nbsp;Clifford:

<P align="left" style="font-size: 10pt">This is to confirm that the client-auditor relationship between Acceris
Communications Inc. (Commission File Number 0-17973) and PricewaterhouseCoopers
LLP will cease upon completion of services related to the review of the March
31, 2004 financial statements.


<P align="left" style="font-size: 10pt">Yours very truly,


<P align="left" style="font-size: 10pt">/s/ PricewaterhouseCoopers LLP


<P align="left" style="font-size: 10pt">PricewaterhouseCoopers LLP


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">cc:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Accountant<BR>
SECPS Letter File, Mail Stop 11-3<BR>
Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, D.C. 20549</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>




<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>w97375pwhc.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 w97375pwhc.gif
M1TE&.#=A00$S`/<```````$!`0("`@,#`P0$!`4%!08&!@<'!P@("`D)"0H*
M"@L+"PP,#`T-#0X.#@\/#Q`0$!$1$1(2$A,3$Q04%!45%186%A<7%Q@8&!D9
M&1H:&AL;&QP<'!T='1X>'A\?'R`@("$A(2(B(B,C(R0D)"4E)28F)B<G)R@H
M*"DI*2HJ*BLK*RPL+"TM+2XN+B\O+S`P,#$Q,3(R,C,S,S0T-#4U-38V-C<W
M-S@X.#DY.3HZ.CL[.SP\/#T]/3X^/C\_/T!`0$%!04)"0D-#0T1$1$5%149&
M1D='1TA(2$E)24I*2DM+2TQ,3$U-34Y.3D]/3U!04%%145)24E-34U145%55
M55965E=75UA86%E965I:6EM;6UQ<7%U=75Y>7E]?7V!@8&%A86)B8F-C8V1D
M9&5E969F9F=G9VAH:&EI:6IJ:FMK:VQL;&UM;6YN;F]O;W!P<'%Q<7)R<G-S
M<W1T='5U=79V=G=W=WAX>'EY>7IZ>GM[>WQ\?'U]?7Y^?G]_?X"`@(&!@8*"
M@H.#@X2$A(6%A8:&AH>'AXB(B(F)B8J*BHN+BXR,C(V-C8Z.CH^/CY"0D)&1
MD9*2DI.3DY24E)65E9:6EI>7EYB8F)F9F9J:FIN;FYR<G)V=G9Z>GI^?GZ"@
MH*&AH:*BHJ.CHZ2DI*6EI::FIJ>GIZBHJ*FIJ:JJJJNKJZRLK*VMK:ZNKJ^O
MK["PL+&QL;*RLK.SL[2TM+6UM;:VMK>WM[BXN+FYN;JZNKN[N[R\O+V]O;Z^
MOK^_O\#`P,'!P<+"PL/#P\3$Q,7%Q<;&QL?'Q\C(R,G)R<K*RLO+R\S,S,W-
MS<[.SL_/S]#0T-'1T=+2TM/3T]34U-75U=;6UM?7U]C8V-G9V=K:VMO;V]S<
MW-W=W=[>WM_?W^#@X.'AX>+BXN/CX^3DY.7EY>;FYN?GY^CHZ.GIZ>KJZNOK
MZ^SL[.WM[>[N[N_O[_#P\/'Q\?+R\O/S\_3T]/7U]?;V]O?W]_CX^/GY^?KZ
M^OO[^_S\_/W]_?[^_O___R'Y!```````+`````!!`3,`0`C_`/\)'$BPH,&#
M"!,J7,BPH<.'$"-*G$BQHL6+&#-JW,BQH\>/($.*'!GQ#X"3[PY^.PD`!$F"
MO_[\^74PYDR5,FD2S,02"(23,V:P?$GTGTF62%T*!,(RTT(SWXJ&9(JTJM6K
M$*&<?'30#$LS_Z@R$_@.Q,D_`E<"`/+OW4\`3A'".:F3(-6H`A\!@!+V)$&O
M;/^MA/".JEV_1L_"I"E6(#.6-'^=!`OS)%^W=`]2I:D5P"N#)ME*!L"5[`RN
M<P&8D0D%R-C.<`V^.DGXX->N)P/3)I@:[-&X!1^O':BWY;_1$,8VI#K<I%.M
M?%-C;:@6@/*%0P7.!@`!;W&T_[P"_X"3T"R`A+F]`D\,P"0$@2:5'K;^32;X
MSG4'OMLMT'S<HY\1!*!`XI%7$%7@457:0#R]5]`[1^WUSU57K3>0>?D)]I9Q
M!:4V@W:6)=08:(K!1UM*!HVHV4E.,076=K\4]XAP2"V7G50XYJ@C1<Q15M`O
M0LFW8T?546ADB4,FJ>223#;IY)-01BGEE$\>21MX5&:I)8,;4@@%7ELJ]`YL
M5B*5G$20(43C6S/\\HMT?!&()$\GP?%+)F9]N-]9]OV16F`$F3=<0691AEE[
M!*D5IT*CM?D*;'%E(M-U`DEZ4Z5OF?'+HT"A."%*!IF%)7K<U<22D'^=!$(F
MFPJ%J'A`L/\J'@!U'06%FW"P*1!+??KI5(%WN@I`5)A!\,B=/UDX$'.>]<7=
M+]\("U1U#]%I%1!P4/K/=C+EEB*H:2(TVJ($<=L6J,Y6RN%LM1U7XG>[`O"A
M;&?Y=Z"5\=)Z$(WOT$FN8X@QMZ!`XQIDK8&5(690<3X6Q!)J6[F9H5J`W@M`
M65L=E$F78'[K5V%`^,0=3YF`-4.L-39DWJ@),>-FQVU)_([,!672&A!F*$O0
MS'5153'!)PKF)D+?N*GM=@@3Y#*T.TN\W;P#-6K0+V:$#,0?,$===<A0K`?%
MP.^XFK5!L'GZX"-6`_&(V>\\<K.=&@W-T#=N6ZVIC2#\069+Q[[_X_(?@MX8
MYN"$%V[XX8@GKOCBC#?N^..01RYYU#1/3M1HB!84H;Z,9UC0-V-;KI^P23,(
M5..8EWE5PS:J1BJ??<[XHTP#.^8G'(^`V:M]/AM4W<]M_>2C3#";U]#NF83^
M$#,RK>:YI<__4?N*G'_.4KL:_Q$RU@^^8E\F9@NV^Z65CO^'4S;U^4OXV]Z^
MMHA(S;#[#!"8\8J;K\QZWD/;`9_66WE#$N8&(K;@92Q1*=D.ZSZUOX%HY2@_
M8TI@O@&!MU2L.)^13-JL!@+F(0F"^3)(=C#6+*6I"FB#,N&PX-,E1(TK)6Y*
MR9[0E3#LY04I__K'6P*T&8*PI&C>.HCQ_Y:EF)^43EOS^5C&F'(N"D&$)0&Z
M$YD01B$@>$I&X0E1>:YE(LY)1BF&,5%@)%.;H]0EB"KRX5409D;-948\"UQ*
M9@1'P-@P!5474MA`JN.@@NSP(#-$2&=$HZH_F,$\9W)650RTN>L!1SHM\9S%
M[,B77[B&&3]AQI[@$*&'(*@A^/E'<82T)]UD!B&_,96$S%(KNLQ&*=:J8/P$
MXBJ:;,<J`@FEO=(R&>NYCH&2=!57.C,]KR!,?[],C;)FQ3)WZ5$_O,*-O$*(
M2B0E"HU:/$AGFDG$X>B%,WYYA%?ZE;H&+N0H4%.(K1*FKUHZT#)CX118D).V
MGZ"H1VX,FE;PR/^>9O(GGXLZE%-<%3Z"#D0\,Q@+,SHS`T]5!PKWRY6\V(="
M_[&S=&0Q#U2VY2KP_<18WV"&>!+IK.D!+#<<7"&&=N8J"/QA+/6AC?*<]8X9
MSK.%$("D.1-R2TDZR28XX5Y%F(44C#H)DU?A)B#?8L.#O`*)BB.JZJK2$);D
M4'18M<B8C@0"GS*ND:JS8E;'2M:RFO6L:$VK6M?*UK:Z]:UPC:M<YTK7NMKU
MKGC-JT5NML&0Y8RB>DU<OZ0*`CC,]'!4ZZMB@?`UP"YDAO*S#QP"%\?`#FZK
MJDJ>=I@%5</M;:K<.2R]3EF06566<#0RDE</EXF0<5*R0,!+V)J2$+W_Z,QP
M.@7M/QTB'G[F:Z<C.0HW/VF0U,RTAY:#H\1B]!^KFE6JN@7N0LQCTM]2J*$#
M`6'4`A=$*P$O0L"C$UY2J<9T$HU"1FT(,Z0JUCQ6CX@6#10-DWC;C5F%C3@-
MD+JNDE"!M#":8!W90)@A+>[H=Y*(0EM.*G6SM7UCB`X9H%RLVLL;*HPJ`=H.
M2<.&%JDYC$,#>640HW82Y42H8:-1:KDJ[*PXO25#*_V'<$CZCVV>E)\GT>\[
MO'<^%%%,FK$I;J?T8Y;ZL5B4)Q1(:A:$N7>HI8\6TXE`LTA23`*6LSHLL5N`
M<$O:T/&<1T[B*U)3%SI!C3]_2HAP#>*J:PXK3,F\Y)Q7_A`D`968/5@A\SL1
MI1;S]KF+_GO+6-9<D.THV3*9>$2>D&P5FECKJM2=&E*R1A4#&33.YZ&34N&<
M95JI);W4FZ9D/C0:9T[_QR'N5)JP*#-$/`W9F>2A$Y0]EK50]D=?86RB3A[X
MC]1<9]$U9I$0/_:(3.V79?"BDV][Z"HD:H4\7IDUT^YBD`UE#8X(@>)!0/AC
M"W<GV.\E\7@$,ZL`.;)UKWK/?I*#24V=Z,LM\VY=A`,""V9(S\3--G>L=K(N
MQL4KI<GU3WB8N>V49C0&>LN^O#R9CG6&5<NEMC#U32OAF#=>8\&P;:;YHY[X
M[H>JM"A5?&.5^GF*-FG+VZ%;\C"V$?6V<LS,I40ZY)-0$-[5_"68/7,H&",F
M7$ZUIKC1HI?AW=DL<2DROX,HG@P"!7_$8\\KE/WAO/6JNZ0E2'$^1.B=#,I:
M_Y$DCM#QW,S1^-;&DKXSM5697H5KF*+OF%5UG>42R:S&+&R!P&S"\HK`/>3%
M*E/8RL0=&(T+,NMJ!,*H[4PKIC@%,RP;(LB/HJD8R>36^Z,Z"EF68EHBWIFU
M02Y!!EZNP'T&NE91%K5(-&+]O,4IW9:F)`LF&*#G<^Z?G`M:CJ)K13XS(1)>
MR&@J1I4XB0<\9C?;*TPY:S4&+;NJXK.P2YMC-O_>F8`ZBE)LO6>=(,=L"(5^
M"F7\$Z46)[XHS!Q`66J9Z>\WD5T7X?7!O1Y7S0!F_5-(#S^:DD*9)V2X!$JM
MEQ!HUTT-!72%815=Q6BGQAPP8RT=YGZ,]R_"X3\%V+5K[_9[=(1,=1(^8,<2
M]Y<6!E,G#.%Q^\)=`B9C*.@:H_=Y^X45,Q0^[Y!;N7%83/$>J0,6(F4U:Z-3
MU$%;5$)>"7-:QS,9RS5U13A^C(9^%O$3I1$M8Z<Q#Y-6J`=:27@Q;L57&P1S
M3`(AK@("&_40Q:%SVV8=D!-@H.5;?C2`E@4YLY598Q$CS`%JB8.&98)=#&$?
CJ]6&J`,%73(#<(-5=&,^X]-9?'B(B)B(BKB(C-B(@Q,0`#L_
`
end

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
