<SEC-DOCUMENT>0001019687-13-000049.txt : 20130104
<SEC-HEADER>0001019687-13-000049.hdr.sgml : 20130104
<ACCEPTANCE-DATETIME>20130104170223
ACCESSION NUMBER:		0001019687-13-000049
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20121218
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130104
DATE AS OF CHANGE:		20130104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FRANKLIN WIRELESS CORP
		CENTRAL INDEX KEY:			0000722572
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				953733534
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14891
		FILM NUMBER:		13512729

	BUSINESS ADDRESS:	
		STREET 1:		6205 LUSK BLVD.
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		858-623-0000

	MAIL ADDRESS:	
		STREET 1:		6205 LUSK BLVD.
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FRANKLIN TELECOMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABM COMPUTER SYSTEMS
		DATE OF NAME CHANGE:	19870317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AUTOMATED BUSINESS MACHINES INC
		DATE OF NAME CHANGE:	19830802
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>franklin_8k.htm
<DESCRIPTION>FORM 8-K/A
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">WASHINGTON, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">AMENDMENT NO. 1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">TO</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM 8-K</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CURRENT REPORT</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to Section 13 or 15(d) of</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">the Securities Exchange Act of 1934</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report: December 18, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Franklin Wireless Corp.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">California</TD>
    <TD STYLE="width: 34%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">001-14891</TD>
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">95-3733534</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(State or other jurisdiction or incorporation)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Commission File Number)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(IRS Employer Identification No.)</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">6205 Lusk Blvd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">San Diego, California 92121</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registrant's telephone number, including
area code:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(805) 623-0000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT>
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT>
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT>
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT>
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 50%">&nbsp;</TD><TD STYLE="text-align: right; width: 50%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 120px; font-size: 10pt; font-weight: bold">Item 4.01.</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold">Changes in Registrant's Certifying Accountant.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;On December 18, 2012,
the Board of Directors of Franklin Wireless Corp. (the &ldquo;Company&rdquo;) dismissed BDO USA, LLP (&ldquo;BDO&rdquo;) as its
auditors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">BDO&rsquo;s audit reports on the Company&rsquo;s
financial statements for the fiscal years ended June 30, 2011 and 2012 and the consolidated financial statements for the fiscal
years ended June 30, 2011 and 2012 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified
as to uncertainty, audit scope, or accounting principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">During the two fiscal-year period ended
June 30, 2012 and for the subsequent interim period through December 18, 2012, there was one disagreement between the Company and
BDO regarding a matter of accounting principle. This matter related to the accounting for approximately 1.5 million Company shares
repurchased as part of a legal settlement at a premium to the market price. The disagreement related to whether this premium represented
a control premium. Further, concerns included whether this transaction is subject to the Financial Accounting Standards Board ASC
450 &ndash; <I>Contingencies</I> guidance, the period in which the subsequent September 19, 2012 settlement should be recorded
and the materiality of such required $440,000 charge to the June 30, 2012 financial statements. The Company recorded a charge of
$440,000 in the June 30, 2012 financial statements as the result of the repurchase of shares at a premium. For additional disclosure
of the event, please see Note 12 to the June 30, 2012 financial statements. This matter was resolved to the satisfaction of BDO
and the Company. Members of the Board of Directors of the Company discussed the subject matter of this disagreement with BDO and
the Company has authorized BDO to respond fully to the inquiries of the successor accountant concerning the subject matter of the
disagreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">During the Company&rsquo;s fiscal years
ended June 30, 2011 and 2012, and through December 18, 2012, there were no &ldquo;reportable events&rdquo; (as defined in Item
304(a)(1)(v) of Regulation S-K).&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company furnished BDO with a copy of
the above disclosure, and requested that BDO furnish the Company with a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above statements. &nbsp;A copy of BDO&rsquo;s letter, dated January 4, 2013 is attached
as Exhibit 16.1 to this Current Report on Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;On December 18, 2012,
the Board of Directors of the Company approved the appointment of Haskell &amp; White LLP (&ldquo;H&amp;W&rdquo;) as the Company&rsquo;s
independent registered public accounting firm, to audit the financial statements of the Company for the fiscal year ended June
30, 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">During the Company&rsquo;s past two fiscal
years, and through December 18, 2012, the date on which H&amp;W&rsquo;s appointment was approved, neither the Company, nor any
person on its behalf, has consulted with H&amp;W with respect to either: (i) the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company&rsquo;s financial
statements; or (ii) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or any
matter that was either the subject of a disagreement or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).&nbsp;&nbsp;Further,
no written report or oral advice was provided by H&amp;W to the Company that it concluded was an important factor considered by
the Company in reaching a decision as to the accounting, auditing or financial reporting of an issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 50%">&nbsp;</TD><TD STYLE="text-align: right; width: 50%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 120px; font-size: 10pt; font-weight: bold">Item 9.01.</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold">Financial Statements and Exhibits.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Exhibit</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 10pt">16.1</TD>
    <TD STYLE="width: 86%; font-size: 10pt">Letter from BDO USA, LLP to the Securities and Exchange Commission dated January 4, 2013.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">FRANKLIN WIRELESS CORP.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: white 3pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date:&nbsp;&nbsp;January 4, 2013</FONT></TD>
    <TD STYLE="border-bottom: white 3pt solid">By:</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid">/s/&nbsp;OC Kim</TD>
    <TD STYLE="border-bottom: white 3pt solid">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom">OC Kim</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>President</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>


<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 3; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>franklin_ex1601.htm
<DESCRIPTION>LETTER
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">Exhibit 16.1</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><IMG SRC="bdo.jpg" ALT="">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">January 4, 2013</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">Securities and Exchange Commission</P>

<P STYLE="margin: 0">100 F Street N.E.</P>

<P STYLE="margin: 0">Washington, D.C. 20549</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">We have been furnished with a copy of the response to Item 4.01 of Form 8-K Amendment No. 1
dated January 4, 2013 for the event that occurred on December 18, 2012, to be filed by our former client, Franklin Wireless
Corp. We agree with the statements made in response to that Item insofar as they relate to our Firm.</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">Very truly yours,</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="bdo_sig.jpg" ALT="">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>bdo.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 bdo.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#``8$!08%!`8&!08'!P8("A`*"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!#`0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P``1"`"-`W4#`2(``A$!`Q$!_\0`
M'``!``(#`0$!``````````````8'`P0%"`$"_\0`5A```00"``0!!@8+#`@#
M"0```0`"`P0%$082(3$3!Q0B05%A"!47,G&!(U)59I&3H:2QT>,6)#,U-D)B
M<H.$LK,E-W2"DJ/!TU-STB=%5&1UHL+#\/_$`!H!`0$!`0$!`0``````````
M```!`@4$`P;_Q``Z$0$``0(#!0(-`@4%`````````0(1`R'P!!(Q0=%1<04&
M$R(C4F&1H:*QP>$R@10S-$)R%18D-?'_V@`,`P$``A$#$0`_`/5*(B`B(@(B
M("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B
M("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B
M("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B
M("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B
M("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B
M("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B
M("(B`B(@(B("(B`B(@*N^+/*A4X=X@M8J:GXLE?DV[Q2W?,P.[<A^V]JL1>7
M?+0?_:7F/['_`"6+Y8U<T1>'>\7?!^#X0VFK"Q^$4S.7?$?=Z"X+XEBXHPPR
M$$/A,\1T?+S%W4:]9`]OL7,\HG'<7!3:<ENDZ:"R7-$G.6@.'JZ-/J_0N3Y!
M/Y!_WJ3]#5ROA,@?N!JG0/[_`(_5_1>O5L=-.+B44U\W+\*X5.S;1BX>%PIF
M8CWM4>7O%'_W?_SG_P#;3Y>\5]S_`/G/_P"VJ0\G/"XXQXHBP[[;J@?$^02A
MG/KE]6MC]*ME_P`'AG*>7B5^_5ND/_6NSC;/L&#5NUS,3^[D4XF-7G2F7"_E
MCX>S5^.G8ECH32]&>*Y^B[U#98`/PJRVNYEXL\HW!=K@G+Q4+D\5ID\7BQ31
MM+>9N]'8/8C7Z%??P=.);><X4L4L@]\LV,D;$R9QV7QN&V@^\:(_`O+MNQX=
M&'&-@3>E],+&JFK<JXNUY0O*35X*R=:G<IF7QXO%:_Q'-'SB".C#VT/PJ+?+
MYB]_Q<?QS_\`MJ/?"I`.4X<'7K#8['WQJ&>2KR=,X]9DG.R9HNIE@Z0>)S\W
M-[QK7+[^Z^V!LNS?PT8V-&KL5XN)Y2:*%JL\OF(+@'T>4>L^*\Z_Y:F?"WE+
MX9XDE;7I9.NVZ[6J\A<QQ)[`<S1OZE5UKX/4W)^]>)(WN'JEJ$`_6'_]%5G&
MG!^9X+R#(<I&6M<>:"S$28W$?:NUT/KTK3LNQ8_FX5=IUVGE,:C.N'M?FZ]E
M])TJ0\BOE4FS%NMP[Q#Z>0<"*]S_`,;0WRO_`*6@3OUZ]2MOB7-5.'L';RN1
M>65:K.=Y'<^P#WDZ'UKE8VSXF#B>2JC-Z:<2FJG>AL9/)4\53DM9&S#6K1_.
MDE>&M'UE5;Q!Y=<#0E+,3$,H!W<'OB'Y8RJ/\H?'63XYR;7SL=#1B=^]:3>O
M*3T!.N[BISPCY",ADJ<5K/9'XN:\!PKPQ\\@'O)(#3[M%=.G8<'9Z8JVJK/L
M>><:NN;8<)!1^$)6FE`M8'S=F_GBX7_D$2LKA#CW`<4L:W&Y"!UO6W5BXM>W
MZG`$_2`JUR/P>\>^+_1N=N1RC_XB)LC2?JY=*F^,N%\KP1GQ4N;;*W[)7M0[
M`D'M:>X/N[A:C9MCVGS<&;3^_P!R<3%P\Z^#VP#M?55/D7\I;>+(AB<FWDS-
M:(.,F_1L-'0N']+VCZU:RY&+A58-<T5\7IIJBJ+P(B+YM"(B`B(@(B("(B`B
M(@(B("(B`B(@(B("(B`B(@(B("(B#XYP:TN.]`;Z#9_`N'^ZO%^=>;?Z0\YY
M/$\+XML\_+O7-KP]ZWTVNZHJ/]:+O_I`_P`Y3G$:X3*\IG7%*6D.:'#>B-]1
MH_@6M0R%6^ZRVI+XAK3&"7T2.5XT2.HZ]QU'15U/>S-T9BS7;DADJ]XPURVW
M%'6C:UP#6.C=*WFYAZRTD[&EU,`R*7'\6QWKTF-:<G(9)XYA$Z+89HAQ[;]J
M1-\_9?Z=5FFWOLG3W-8QSWN#6M&R2=`!<:MQ3A[+)GQ6W<L4)LDOAD9S1#N]
MNVCG;[V[6QF9HJO#EV:1CK4,=5[BWFV96AI]?O'K5<\/TA!:QM?,WV6ZM_#R
MLB>QP;YC%H%PV=[&B`''[723,WF(UQZ$1%KSKAU6'3S^/MUI+$;[#*S(_&,T
M]66&/D[[#GM`/3V%?O$YNAE7R,I3/=(QK7N9)$^)W*[LX!X!(/M'10+B%\6"
M=D\?4=8O8CXGYY*TMA\K8W<P8PAQ)+002=#ITV%M\*Q7L9Q)-5GLPYC(28R*
M2&PY_AM8QKM>&X@.Z$G8=HDI$WG7MZ$Q:->SJL*61D43Y)7M9&P%SG..@`.Y
M)7)GXEQ,-6M8=:+X[+#+%X43Y'.8.[N5H)#1[2-+D<239J5L<4V)>ZDV%\E@
MU)XWAS]'E9MY8>4?./H]3H=M[COD]LMAO5'W08&?$4?AF4C1:U[N8C1(UV/M
M]H4WN.N4]"V5]<NJQW9&FW&_&!LQ>9>'XOC<WH\NM[VLU>:.Q7BGA=S12-#V
MNUK8(V"JBK?&_P`GWA6<;9=BXL?-(R1CXM/<[F+7.!>'<K6GH`#L]==`K"X?
MDOS8?%L%.&.F^HP/>^P1*T\NNC`TM/J_GCNM=NNWHDQ:VNSJV*O$F)M6?`@M
M@O/.&N,;FLDY?G<CR.5^O7RDK]X[/XW(3B&M._Q',\1HEA?%SL^V;S@<P]XV
M%"Z^-R-/*\-</DU)(<=,ZV9XG.Y_"`<&\[2T!NR[70G?7V+/9=-Q+:S67IEW
MF=&G/2HEO>:4M]-X]W0-'M69JM%^_P"'YR:W;S;6K9I71XCQ5ZQX%:V'/+7/
M:7,<QLC6_.+'$`/`]9:2OUC.(,9D[/@4[)?*6>(T.C>P2,WKF87`![=^MNPJ
MVXF<;O"O"T>*=S3-QTSR(^I#!7Y7=O?T^E2*"2.WQ!P2:+VN9'1ED?R==1F-
MK1OV#FZ?4M?W3'9^>C-LHGM3M$1$$1$!$1`1$0$1$!$1`7#X@XLPO#]B*'+W
M?-Y96\[!X3W[&];]$%=Q5IQVY[>/\9X6:@PI-"0&U,QCFZYOFZ>0.JS5,Q:V
MLFJ8B>*79+B[!8W'U+UO(,;4M;\&5C'2!^N_S0?RK;H9[%W\6_(U+T$E)@)?
M+S:#-#9YM]1]!568J[7@I<%NG,%:I4OV(O."[DCE:`?LFW'ILGV]U]S[X;UK
MB/)8T&7`^<T_.G1#<<W*[<A&N^NFR.Z7SU[./O7=U^\PLC!\68/.V7U\5D(Y
MYV#99RN82/:.8#?U+H7<G3I6Z=:U-R37'F.!O*3SN`V1L#0Z>U0S-9'&Y?BG
MA9F!L5K5J&9TCWUR'>%!R$.#B.P.P-%;?'\L=3-<*WK4C8JD-US9)7G36<S#
MK9]0Z*WX=]F;?2_U2.?-XZO9MP3VF125(A//S@@,8>QWK7J]2Q\/\0XOB&&6
M7#VO.&1.#7GPW,T3_6`4)G9BN).(>*?$O1?%9I5XWW(Y&\C'!Q</2/H]"![E
M]=QG8J8?-U76JN2L5(HXZMRD/1F=)MK6EH)'.#UT#I9WLKRUNYVC7!8./O5L
MC`9J4S9H@]T9<W[9IT1^$+95;>3:_'0RMG#FGD*%>6!EB)M^'PG.>UH;*0"3
ML'0=^%6)5L0VX&3U9HYH7C;9(W!S7?01T*VQS8,7DZ>4BFDH3>*R*5T#SREN
MGM[CJ`F-R=/)&T*4WBFM,ZO+Z);RO;W'4=?I'10OR=YG&4JN5K7,C2KV'92P
M1%+.UCCMPUH$[7S@;,8S'VN)(;^1I5979>=S633M8XCIU`)4IF]NZ_TZM33:
M_?U=W]W'#@RC\<_)QLMLD,3F/C>T!P.B.8CE[^]215'B\-E^(#Q+CJ\V/AP\
MV6E\>21CG3@@@^@/F]@.IZ]U;<;0QC6#>F@#JE.=,3)5$1-H?41%61$1`1$0
M$1$!$1`1$0$1$!$1`1$0$1$!$1`7ESRT?ZR\Q_8_Y+%ZC7ESRT?ZR\Q_8_Y+
M%Y]I_3'>_6>)W];7_A/UI6SY`_Y!_P!ZD_0U<SX37\@:O^WQ_P"%ZZGD#_D'
M_>I/T-7+^$U_(&K_`+?'_A>O;X._FX?[.#XP?U>/_E/U4GY(>(<?POQO!D\O
M(^.JV"1A<QA<=GH.@5ZV_+CP?%"]T4MZ>76VQLK.!<?9MVA^$KSYY.>%QQCQ
M1%AW6W4VR1/D\9K.?YNM#6QM6Q)\'AH8XQ\2GGUTYJ0(_P`:[FVT;+.+?'JF
M)U[)<'!G$W?,A7W'?$.1\J'%U8XO%S?8X_!KUF>D\`G;G.(Z#W]QH+T#Y&^"
MI>"N&Y8+LL<F0M2^-.8_FMZ`!@/KU[?>J*XY\F.;X"H-R\.2CFKM>(W2UW.B
MDCYNQ^C>O6?4IMY!O*5D<CEF\/9^RZT96$U)Y/G[:-ECCZ]@'1/7HL;73.+L
M_P#QYC<CBUA3NU^?Q:GPJ/XUX;_\FQ_BC6W\%?\`@>)/<Z#]$BU/A4?QIPW_
M`.38_P`4:V_@K_P/$O\`6@_1(L5?]=&N:Q_/7[I1?RCX"MQ%P9E*=A@<X0.E
MB<?YDC02UP^L!2E:&?E97P62GDT&1UI'NW[`TE<?#JFFJ)IXO9,7C-XFX5R9
MPO$N+R3`0*UF.4@'^:"-CZP2O1/PE;X@X#JUFDGSNY&"/:UH<[](:O,M*%\]
MBO!$.:221K&CUDD@`?A*]%?"9J2,X0P4N^9D%L1NUZR8SK_"5^CVJFF=JP9E
MS\*9C#JLKSX/N!@S7'C9KC0^/'PFT&NZAS^8-;^5Q*]8-:-?I7F?X,$S(^,,
ME"XCGDHDM]^I&D_I7IEO9<OPK,SCVGLAZ=ECT9RCZU7?ESX=ASG`-^8M'G6.
M:;<+SW'+U</K;O\`(K%47\IER.CP!Q!/-KE%.5@WZW.:6@?A<%XL"JJG%IFG
MC=]:XB:9AY'X$S#\#QAA\G&3J&PP/T=;83RN'_"2O:V*N-R&,IW8QIEF%DS1
M[`YH/_5>%L97DMY*E6B&Y9IF1-`]I<`/TKV[PE7?4X4PM:7I)#2AC=](C:#^
MA=?PQ33YM7-YMDF<X=9$1<-[!$1`1$0$1$!$1`1$0$1$!$1`1$0$1$!$1`1$
M0$1$!$1`7`KYW#6;IL5H;,U@$UC8CQL[NSNK?$#-:!]^EWU"?)VR^,;/(+-4
M41=LET1K.,A^R.[/Y]=_Z*E\UMDE4N*Q\UUMR:A4DN,URSNA:9!KV.UM?9L9
M0G=.Z>C5D=8:&S%\33X@'8.V.H'O5>X_,33\08*>O-9BH9.2=A$]]\CY6`'3
MC%KEBT1TY3OVK<X.OSW,])6MY.S)3JLD;0>YQ;YXSF(<]QWZ99H-'_$D3=9B
MRP`UK6!@:`T#0`'32CD-OAC'9*:G7AJ5[$KQ!*Z*IRL<]W4,?(&\O,=_-)WU
M73X>CKQ8F%E/(RY*$<W+9EG$SG]3W>.AUV^I5GD.<V\GEFS-;C(<TQLN*WZ4
MTC2&\^^X).G<NM$-3^Z(UQCJ1&4IWB;O#\<]BAB:7A_9C!.*V.D;%SCH0YX9
MR?A*^XK(<.4[[J&+CK5II)3$?`JF.-\C1U;SAH:YP]F]KB9>I!A;5*Y@KM@V
M;F7#9HFV"^.7G<?$:6;Y00!WUL:ZE1[&<[;>,RKI6NQD^:D;%B]^E#(XN;S[
M[D@[<6]AM2F;S&NSJ51E,QKCT6XYK7M+7@.:1H@C8(4?NS<,NIRQVHL?)6QL
M@A,;H`]L+R!IC6Z/I=1T;U]29JSQ`,?*RIC8C/)((VOK66O<R,[YGZD#!S`=
MAL]3UZ!0&M(8L\?$J6*M2//P\_BN80PF'E:'%KCUWH[[=>^TB;S;7&.I:T7U
MPE9]&[C\S3F9!R30-)AFAEB+2WIU:]C@".GJ(67&7*5N!XQTD;X8'F`^&--:
MYO=H]73W*".DRC^*.)/B>I-9J3V8(IY8)(VE@9&.<-YG-',=AN_5U/?2V^`9
MKS<7E6X_'1APRD_H69Q$UHWV!8']1T&M:]A*M,W]W3J54VUW]'?LYG!TK]FK
M,^)D[RT67"!Q8"X::)7@<H)'0<Q"TXSPGC,JUD-"C5MQR"(3QT.5K'N'1OBA
MG*"0>V]]5P.+\=D:-;+U:GFD[,_.P1M<]WBLD(`<`.73F@-WLENAONNIQ`YV
M9RU#AFL\N97,=K(2C^:QI!:S^LX@'Z`E.=M=_N)C6NUTO/\`AS#Y.:)C*M6W
M(YK9Y(JQ`#G?-$DC6Z!/JYB-[6[5CP^-R8J5(*=6]::Z4LAB#'2`'JXZ'M/K
M4"R#P.%.-JTKOWX_)/:UA^<XO+/#T/>-:^A=\UF5O*'B--`E?0G=([UN=MG4
ME2F;VURN51:^N=DR1$6F1$1`1$0$1$!$1`1$0%S<QCL198ZUF*5&9L+"3+9A
M8_D:.IZN'0+I*'<<2Y.1MJ)N-L2XF*I(]TD3XO3DY3KF#G@\K>_0$DZ]G7-<
MVB[5$7FS:R60X8FJ5&WZ]>S5\$6(@ZBZ5D4;NSCIA$8]YUV6Y+F<-CWPXZ-K
MCS0"9D%2G)*WPB=`ZC:0`HL<C-+P-@<'18YF3RE1D#0[1\.+E`?*=$].7MZ^
MH]>PNEG<'C*E.>S'>LU;M#&"&-T5HQN9&S9:XM:1O9'KV#KLK7YM^S_W\?$I
MB]HUR_+HF]P[P\_ECA@HOEC$TC8*CFD,^VD#6[:/>[2Z67L8YN&GLY/P9<:(
M_$D+V>(PL]NM'8^I0'"7I"WB:QFG".S-BJTSO$Z;;X)!T/ZQ/3VE=/(Q30>1
MQ\5D.$S<8T.#NX]$="I5-HJ]GYZ%,7F/;^.KNXF;"W*IH4<<YE.1I=X3\;)#
M"X'^LP-._P`JWXL/C(88X8<=3CBCD$K&-@:&M>.S@-=#[UR*\5D<(2?&N2BA
MA\T:YL]6-T#X`&[V7<[MD=.VOHZJ'QY[+OX=O7K-FRS)NDKP/A;Z'@0.UJ5K
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MB>4N:"`">QVNSPU\81<1NB9'?9BW5`][;]R.>02;Z.;J1Y`<-^P;'1:CC9F8
MRN[UO-T:M[S)[YI+0:'.C@KR3%@/8NY&GEW[]+I*'<4P6>'YK_$V+L1[,;/.
MJDX]"8-Z#E<.K7:.AW!]BX62O6K^&XLR,]Z[4N47NCK01V71"%G*"TEK2`2[
M9ZG?NTL[V7<N[>8]JSD5;R96U%A^-727YV2P11F`NF(,?-`TCEZ]-N]GK6CQ
M!G;#:,]VA/:9-1-:.2:6^]C2\M:2UL(!:\$$DEVCW(/16^=N[XI$7A:R*OXY
MKKI.+[\=JY--CY7.J0"=WAM(A!^:#IPV>QV$X<FR9R.#F@^,70687.NONW(I
M&2CEV'QL$KBW3M#36@:/5(F_P^),:[E@(L56S!<@;-4GBGA=O4D3PYIT='J%
ME501$0$1$!$1`1$0$1$!$1`1$0%Y<\M'^LO,?V/^2Q>HUY<\M/3REYC^Q_R6
M+S[3^F.]^L\3?ZVO_"?K2MKR!_R#_O4GZ&KE?"9_D#6_V^/_``O75\@?\@_[
MU)_^*[/E-X>J\0\/L@NU+]V."=MAM6FYK7S.:"`WF<1H=>^PO5L5<45T53RL
MX7AZ-[;,>(]:?JI#X.>"R4G%[<YYL]N+AADB-E_1KG$``-]J]-&6/[=OX5YK
MXQQ7E,XD@AHLX>EQV'@`;#1J2QMC`';F/-MQ'OZ>P>M13Y+^.ST.#MGZ9X__
M`%KLX^!3M5?E,3$B)[.+B45SAQNQ%UR?""XIQ3.![F&9<K39&X^-HA8\.<QH
M>'%QUV^;KZPJ=\B-*:]Y3L.8@1YNY]B0[[-#2/\`J`NEA/(EQ=?L,;=K5L;"
M>KGS2M?KZF[)*N_R8^32EP,ZS89:ENW[#!&^5[`UK6@[TUH[;.O6>P2<7`V3
M`JPJ*MZ93=KQ:XJF+0K;X5'\:<.$ZZ06"3OMZ4:['P8\9<I8?+9"W"Z&K=?&
M('/Z<_+S;(]W72EGE3X>AR-S&9/X@M\07*;9&04F2LC@VXM)=*7'J!KH!OZ%
M4/&7#?E*XLR#+-W!SUX8F!D%6O+&V*%H'J'/W]Y_(L85<8VS4X%XB.<SW\FJ
MXFC$FOB]-6+M>K$Z6S8AAC'=TCPT?E5#>5[ROU[E&Y@>&#X\<[##9N[(;RGH
M6Q_;`C8YNW55]\EG',Q:R3!62/Z<\>A_]REW#?D"R]HMDS^0KT8CHF*'[+)]
M&^C1]/57"V;9=GG?Q,3>2K$Q<3*FFR+>13AF?B'CJC+X>Z5"1MFQ)Z@6G;6_
M22!T]FUZ)\K?#,O%/!-NC3UY[&YMB`'LY[=^C]8)'UKM<)<-8SA7%,Q^'KB&
M%O5SCU=([UN<?65VBO)M6W3C8T8M&5N#[86#%%&[VO#_``EG[W"/$<&2JL#;
M-5SF202'0<.SF.__`+N-KUSP'QIB^,L7YSC9@V9FA-6>?LD1UZQ[/85%_*/Y
M(<9Q9;.1I3_%V2</LCVQ\S)O>YNQU]X/U%4QE_)-QK@K8?3IOMAI]&?'R]?P
M'3E[L6K9]OIBK>W:GPIC$P<HB\/64\T<$3Y9I&QQ-&W/>=!H]I*\V>7'RELS
MQEX>PA:_&12`SVFNV)W`]&M_H@^OW*+2<&^4/,.;!;QV<G;O6K<KN4?\;M*:
M\+>0*[8B9-Q'D&4P>IK5FA[Q[BX^B#]1"S@[/L^R5>4Q:XF8X+77B8D;M,6<
M?X/_``7+F^(XLY::6XW&R!T9_P#&F'4#Z&]"??I>I1T&@HS@+F'Q3:^"QD9A
M@KZAC')INQT[^O9]?K*DR\&V;15CXF],6CD]&%1%$6@1$7D?01$0$1$!$1`1
M$0$1$!$1`1$0$1$!$1`1$0$1$!$1`1$0%BK5H*L9CK0QPL+BXMC:&@DG9.AZ
MR5E/4*L3ELS1LRT(Y;$S<%.^S;ED+G.GKN(+&[[D\CGG_<"E[2L1>$_^)L7R
MR-^+:7+*_P`1X\!NGO\`MCTZGKW684*8%<"K7U7Z0CPQ]BZ:]'ITZ=.BKIN2
MRF*H4.);$URQ'?DF#J9D<YK6R=8`&[T-%K1_O%;&).;R.4@P.1N6HYL=%+);
MLPR.89N=NHM$'KKF=];%/999CG=8%2K7IP-@IP100MWRQQ,#6C?7H!T6%^*Q
MS[XO/H5'76]K!A:9!_O:VJWAXGS-6NR].)9*N&8ZC>:=DS3G8#_?HMCZ_P!,
MJ<\-%U'$XZCE+PERLL1D>V:;FD>X]7:!.R!O7NTM7OG"3$QE++BXL+=L2Y/'
M5J;['.Z)]ED(#RX'3AS:V4R$6$P_CYJY6IUY&#<EOP!XG7I\X#F.^@54XNU\
M6TO/,;GK`RWQFZ)N)$[71R-=+H[B[C8.^9?GC"Z,IB<_8R.>L17X+9@BQ(G#
M(_#;(`"8^[SK9VL15>(UV=6]SSK3KCT7:TAS01V(V%K/QU*2.PR2G6<RR>:9
MKHFD2GMMPUU[#NJLS>7F,F>M6.(K6-R&.D#*./9,&,E:&@M)81N3F_(K!N9B
M2/`6)(O"=F(J/G)J!P+VNY=]6]];Z*S,6F6(B;Q#K4ZM>E`V"G!%7A;\V.)@
M8T?0!T7VO6@K!XK0Q0A[S(X1M#>9Q[N.NY/M56U\IYGPY9RF/XJM9/,2T3*^
MH^9KVQ.]'F<(]>AR;/3UK&<E+1FM08;B.YF(9\58L3ODL"0UI&MVUS2.K.O3
ME]235;CK5EBF^N[JM<P0FPV<Q1F=K2T2%HY@#W`/?2T+/#V%M6'SV<1CIIWG
M;I)*S'.<?:21LJNJ%+)VLEB:LO$N:$>4QOGDQ;.`6O`!`8=>B.O8=]=U,_)Q
MD+.4X.H6;TIEL'G8Z1W=W*\M!/OT`M6^'5.$7=I^+H27([CZ-5UN,:9.86E[
M1[G:V%F=6@=998=#&;#&EC92T<S6GN`>X'1941!$1`1$0$1$!$1`1$0$1$!<
MS*Y?'59A2N%\LLT9<:\5=\[BSL26L:3R^KKT7346XJH6:5B?B/%VHX;=>J62
MQ3MW%-&TEVB>A:>^BI5-N/!:8NZLV!PUML3K&)H2\D89'XM5A+&#LT;'0#V+
M!8J\/"[!1L4L?X]>`SQ,?6;J*,.T2TD::-^]1RCFY[-[/6)IIJT3L3!:BADE
M($)<QVR/8=ZZ_0N,V2Q:Q3VV+=V5MCADV)&NLR$.D&O2US=#TZZ[]=[V5*IM
M?7;T:IIO;]OMU658H8[)&"Q8J5+98`Z&5\;9.4=P6DCIZNRV;$$-F!\%F*.:
M%XY7QR-#FN'L(/=5]9FFI8GA.G1=?DI7@'3F"T?%>1$"&-?(\<@)WT#AVT%(
M>"W9#DR,5YLXK1V"*OG$[)I6LT-M>YKW=0=]SM:F,YACE$OVS'<+P908^+&X
MMMY\?B&*.HS?(".KM-Z#>M;[Z60Y7`V,L:[C!);?NH9'0$M>1U,7B%O*3_0W
M]2A.-L7\8+67;=+[MO-&K/3?&PAS>?D#=ZYP0W1'76O4L49?+P!@JD#_`/27
MQKR\O\\2-E>YQ]O0=2L;V43W?&WVEO=SG7;T3;&W>&HYWXO'1U(A,YT9CCK<
MD4SFCTFAW*&/(]8!)729@\2RG)49BZ+:LA#GPBNP,<1ZRW6BJ^QSA-PIP/7K
MN'G;<BPN;_.')S^)L=^GK^E6BMVZ?1F<IU[6C'A\9'6EK1XZFVO+KQ(FP-#'
MZZ#8UHK+7Q]*L8C6IUX3$PQQF.)K>1I.RT:'0$]=+91$8VUX61OC;%&V-Y)>
MT-`#B>Y(]>_6L&/QM''->W'TJU1KSMP@B;&''WZ"VT0:4^)QUBZVY/CZDMMN
MN6=\+7/&NVG$;6AQ/PU0SU&U'+7JLN2Q&-EMU=KY(_>#W_*%W$4F(F++$S$W
M<V3!8R<1.NX^E:F9&(O%E@:YQ:!K6R#T[]/>LKL3CG3.E=0J&5T?@N>86[+-
M:Y2=?-]W9;J*\4C)AK5*U7Q/-J\,/B$%_AL#>8@:!.N_0`+!5Q5"G++-1HTZ
MT\N^>2.!K2X^\C1*W40<_!8N+#XV.G`00'.>YP;R@N<XN<0/4-DZ'J"Z"(@(
MB("(B`B(@(B("(B`B(@(B("\[\?\,93B?RLYBKBX"0/`,DSNC&#P6=2?J*]$
M*+<;\,7>(ZGFU/,NQD+S]G#*X>96ZZ`NY@1^%?/%HWXLZ_@7;YV''FN)B-Z+
M7F\Q&<3>T9SPX*WQ7&V(\G53X@JMES#HI#)-8A<V-C7GNT#KO6OP[6[\N5/[
MB6OQS?U+7;Y"N4`?NB[?_(Z__8GR%??%^8_M%\?31E$9/T,_[?Q9FO'Q)JKG
MC-JHO/;:(M#8^7*G]Q+7XYOZD^7*G]Q+7XYOZEK_`"%??%^8_M$^0K[XOS']
MHGID\GXM>M/S]&Q\N5/[B6OQS?U)\N5/[B6OQS?U+7^0K[XOS']HGR%??%^8
M_M$],>3\6O6GY^C8^7*G]Q+7XYOZD^7*G]Q+7XYOZEK_`"%??%^8_M$^0K[X
MOS']HGICR?BUZT_/T;'RY4_N):_'-_4GRY4_N):_'-_4M?Y"OOB_,?VB?(5]
M\7YC^T3TQY/Q:]:?GZ-CY<J?W$M?CF_J3Y<J?W$M?CF_J6O\A7WQ?F/[1/D*
M^^+\Q_:)Z8\GXM>M/S]&Q\N5/[B6OQS?U)\N5/[B6OQS?U+7^0K[XOS']HGR
M%??%^8_M$],>3\6O6GY^C8^7*G]Q+7XYOZE]^7*G]P[/X]OZEK?(5]\7YC^T
M7WY"OOB_,?VB>FU98H\6O6GY^C0Q?E'QEC/UG#%70^>>-G69FAZ8+03K9#3U
MTKUJ3"Q5AF`Y1(QK]'U;&U4&/\B7F=^K9_=!S^!*R7E\RUS<I!UOQ/<K?J0^
M;U(8>;F\-C6<VM;T-;7VHJQ)_F.%X8I\&1-/^G3W_J^[*B(OHX@B(@(B("(B
M`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@+&8(B9"8F$R#E>2T>D/8?;W*R(
M@QFO"861&*,Q,Y2UA:--Y3L:'JUH:^A?6Q1MF?*V-@E>`USPT<S@-Z!/NV?P
MK]H@Q.JUWQR1O@B<R0\SVE@(>?:1ZST'X%\?5KR6H[+X(G6(P6LE+`7M![@'
MN-K,B#1@P^,@M"S!CJ<=D;`E9`T/&^_4#:_-S"8J[.9[F,HV)B-&26NQ[B/9
MLC:Z"(7:<^+Q]BU%9L4:LMF+7AROA:Y[->PD;"S-JUVVW6FP1"R]H8Z8,'.6
MCL"[OKW+,B#3K8K'U9Y9ZM"I#-+_``DD<+6N?])`V5^:^(QM:*>*MCJ<,<X(
ME9'`UHD!^V`'7ZUO(EB[790J1R0R,JUVOAC\*)PC`+&?:M.N@Z=@OU4JUZ4#
M8*<$5>%N]1Q,#&C9V=`=%F1`1$0$1$!$1`1$0$1$!$1`1$0%PKPP]SB:&A>Q
ML%B^VMYRR:6!CPU@?K0<>H.SM=U0S)WZ>.\I5>7(6Z]6(XIS0^>0,:3XHZ;)
M[]"ISC7*5B,IUS2>[BL=>E9)>H5+,D8TQ\T+7EH]@)'1?N&A3A<QT-6O&61^
M"TLC`Y8_M!TZ-]W95YQQ>J9>U8@J1X^9PHF2K9>PV'SN)<.6N&N`#@1U<-D>
ML:"F.&RD4?!]'(W)GNC;48^60-<\[Y1S$@`GOO?1(G*9US68G*-<F.G#@Y;V
M1P<.)K,;"V.:>/S9@BDY]Z.O6?1]86UDK=#AG#&851%4B<U@BK1M;HN<&C0Z
M#N5`LW.Z_?S^0QDKIL6\THI[%=VP8@290".^@1O7M*U>(&5GLSAX<;&[",AJ
MR2>:C<(E;,"XMUTV&#9U]:D3P686#4?BK?$U^-F/B&4I-C,EET+.8AX)`#_G
M=A[ET(\90CO/NQTJK+CQIT[8FB1WTNUM06]DH:>8XMM"(7&6:->:"-C]><1A
MI#G-(ZZ&QLCL%^.#K<&.XBR;O%I,QSZ#;`\PKNCKN+#Z98-NYB`0"6]_9M6)
MY:Y]$F.<>S[=4]AQM""Y);AI58[4GSYF1-#W?2X#97/J\117)QYG1O6*GB^#
MYY&QIBYMZ/\`.YB`>G,&D>_2Z$<\64Q(FHRAT5F'FBD`(V'#H?:HOP7FL?C>
M'\?BLA/'5R5;5:2J_P#A"\'6PWN6GOS#IH[VG";2G&+I,_*5FYF/&%SO.GPF
M<#73E!UW]IZ]/<5^<UE:^(IBQ9$C^9[8HXXV[?(]QTUK1[3[R%7EC)7)&S<2
M,Q]PUX\BV=ED.C\/S1@,9&N?GZ@O=\WUJ<\28Z',8N)_G8K.KR,MPV=`M8YO
M4.()&QK>^H2^5]:Z+,6FVM=7XBXCCF9,V''Y!]V&40RTVL9XC"1L$GFY`TCK
MOFU]:_(XII.HB<163.;!IBIR#Q?&'=FM\O;KO>M==J*5\M-@,?G>)<G(V2;(
M2LAIL,?@B4,:6L=RDDM:>IZGL-K#792QU?ARZW(UKS(+[YLE:AE:]C)96'TG
M$'0`)`V?4E_M\;:]Q;[Z]Z:U^(8[-.66M0O2V(9_-Y:C6-$L;^_7;N76B#OF
MU[TJY]MV@RSC\=>M^FZ*6)GA,?"]IT6N#WM&]^PE<'!W:L,_$64GO>9T,A<;
M'6MG0:>6,-YP7`MUL'1/0Z6AC,E-C>!,F:8\2:2[)6I63L&VZ1P#9>O<[<>H
MZ>CT4O-OV^.61;Z]4QX<SL.>KV)J]:S`V"9T#O'#/2<WOHM<X$#MO:ZRY_#^
M,BPV%J8^#YL$8:3]L[UGZSLKH+4LB(B`B(@(B("(B`B(@(B("(B`B(@(B("(
MB`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(
MB`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(
MB`B(@(B("(B`B(@+%;A\YK2P^(^,2-+2]A`<-^S8*RHG$8JE>*G5AK5F".&)
M@8QH]30-`+*B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@
M(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@
M(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@
M(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@
M(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@
M(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@
M(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B`B(@(B("(B#__9
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>bdo_sig.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 bdo_sig.jpg
M_]C_X``02D9)1@`!`0$`E@"6``#_VP!#``8$!08%!`8&!08'!P8("A`*"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!#`0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P``1"``V`+L#`2(``A$!`Q$!_\0`
M'``!``,!`0$!`0````````````0%!@,'"`$"_\0`-!```00"``0$!`4"!P``
M`````0`"`P0%$082(3$305%A!Q0B<18C,F*!4K$5)$-S@I&2_\0`%`$!````
M`````````````````/_$`!01`0````````````````````#_V@`,`P$``A$#
M$0`_`/JE$1`1$0$1$!$1`1$0$1$!$1`1$0$1$$3'9"#(-G,'.'02NAD9(PM<
MUP]CY$$$'S!"EJC/^4XR;H,:S(5#S'?4R1.&O^VR'_RKQ`1$0$1$!$1!`S=Z
MQ0H.FI8Z?(V-AK((7-:23YDN(`'J>OV63QF>XQNF_-_@6),52PZN:[+K_$DY
M6M)+7E@:>Y'774'JMM;L1U*LUB9W+%"QTCR?(`;*\]'"5_,<,XJ]3R]VCD7Q
M?,RU9)7FK,^0F1S96`@]WD;!!&AWT@V6!RU3B3!LNU/%;#-SQN:[Z7QO:2Q[
M3KL0X$;!\NA4/&Y*2CDFXG*3B;G);4MDC\X@;,;]=!(!U_<.H\P*SA'BC&MX
M4R$LM:MAX\+*^I;CC</EXI&`%W(X="T\PZ]#LZ(!VJ?X/FKGOA3CWY:>"Q:N
MB2W:>'M#VR/>YW/L=6N&QH]QH>B#T>U9@J0.FM31P0M[OD<&M'\E5^.XAQ>2
MM"O3M"25S2Y@+'-#P.Y:2`':V.VUY_4SCI)^%LW?MNFQ$$MS%V[1(\&21K^2
M&P[R`)C=]78%_NM7A<@SB7B*3(4_S,1CFN@KV&GZ;$SM>(YOD6M`#0?4N0:I
M5MC,UH,_2P[Q*;EN&6PSE;MH9&6AQ<?+J\:5DL70?#)\3.([UE[61XW'UJS7
MO=IL8<9)'GKVV.39_;[(-F7M#PPN'.02&[ZD+/9K/V&SOH<.TVY+*`'FYG\D
M$'^Z_1T?V@%WV[J)B:[.)[%S,S^*RE/7=3H:)8_P2?KF:>X+SRD'^EK3YJ+4
MS4O#<-_#9".+YJG3DN4IF1\K+D;02?I'^HTZY@.^P1WZ!/PW$4YS%3"Y6.$W
MI*SGOLUS^2Z=G+XL30>OTA[3U[]?1:A?/>-I<;T^$^%LWD[V.KOERK;AD,+Y
M)H1<):6N!+6\H\4=/8=5[SBH+=:DR._<^=L#?--X0CW_`,1T""6OQK@X;:01
MZA<<A9CI4+-J9P;%!&Z1SCY`#9_LL)\/>+,%4^'V!FN9NDZ:Q"Q[QX[7R.FD
M/,6\H))=S./36T'H2BY,VVTI'8X0FT-%C9MACNOZ21VWVWUUZ%>8<-_$S$5.
M)N+J69FNQOAR[HO%^7DD@@8(XVM#G@%K-EKSK[KEQ9QK5RO&/P__``]D'S8^
M?+2UYI8BX13:BWH'L\`GW`/N@TC+V3SO&&"YL#D<=%CC--:FLAGADNC+&L8X
M.//LNWOT:MTB("(B`B(@(B((V4HP9/&VJ%QI?6LQ.AE:'$<S'#1&QU[%4V4X
M-Q63LR3679%KG_J9#D9XF'IK]+7@#^`M$B"%B,30P^-BH8RI%6IQ@AL4;=#K
MW)]2?,GJ5$N\+X&\\OMX7'3//=SZS"3]SI7"(.#*=9E,5&5X6U`SPQ"&`,#>
MW+R]M>RZ0Q1P1,B@C9'$P<K6,``:/0`=E_:("S6:X*Q&9RYR%YMESI&L9/`R
M9S8;(826"5@Z.US'H>GKM:5$%9E\%C<Q'"S(56R"'?A.:YS'1[_I<T@CMY*L
MQ_!6+IYFODW2Y&W9JM<VL+ER29L',-.Y`XGJ1TV=E:9$%+QGA?Q#PKDL4QXB
MEL0EL4G;DD'5COX<`5TOY5F!X9=DL](UORL#7V71`N!=H`\H[G9[?=6RAY?&
MU,O0DI9&(359"TN821OE<'#M[@()$D<5JLZ.>)LD,K=.CD;L.!'4$'^RKJ/#
MF$H6A9HX?'5K(&A+#68QP'W`VK5$'"M3K573.K5X873O,DIC8&^(X]W.UW/N
M56YCAK&9>[A[5R`^-B;!M52P\H8\M(.P.XT>RN40$1$!$1`1$0$1$!$1`1$0
9$1$!$1`1$0$1$!$1`1$0$1$!$1`1$0?_V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
