<SEC-DOCUMENT>0001010549-13-000615.txt : 20131218
<SEC-HEADER>0001010549-13-000615.hdr.sgml : 20131218
<ACCEPTANCE-DATETIME>20131106113256
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001010549-13-000615
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20131106

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIZZA INN HOLDINGS, INC /MO/
		CENTRAL INDEX KEY:			0000718332
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-GROCERIES & RELATED PRODUCTS [5140]
		IRS NUMBER:				453189287
		FISCAL YEAR END:			0626

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3551 PLANO PARKWAY
		CITY:			THE COLONY
		STATE:			TX
		ZIP:			75056
		BUSINESS PHONE:		469-384-5000

	MAIL ADDRESS:	
		STREET 1:		3551 PLANO PARKWAY
		CITY:			THE COLONY
		STATE:			TX
		ZIP:			75056

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIZZA INN INC /MO/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PANTERAS CORP
		DATE OF NAME CHANGE:	19901126

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONCEPT DEVELOPMENT INC
		DATE OF NAME CHANGE:	19870212
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
    <title>pizzacorresp110613.htm</title>
    <!--Licensed to: Securities Transfer Corp-->
    <!--Document Created using EDGARizerAgent 5.4.5.0-->
    <!--Copyright 1995 - 2013 Thomson Reuters. All rights reserved.-->
</head>
<body bgcolor="#ffffff" style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">
<div>&#160;</div>

<div>&#160;</div>

<div align="center">
<table bgcolor="white" cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td width="16%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><img src="pi.jpg" alt=""></font></td>
<td width="17%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;<img src="pf.jpg" alt=""></font></td>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
</tr><tr>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td colspan="2" width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
</tr><tr>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Randall E. Gier</font></font></td>
<td colspan="2" width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Pizza Inn Holdings, Inc.</font></font></td>
</tr><tr>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">President &amp; Chief Executive Officer&#160;&#160;</font></td>
<td colspan="2" width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">3551 PlanoParkway&#160;</font></td>
</tr><tr>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td colspan="2" width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">The Colony, TX 75056&#160;</font></td>
</tr><tr>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td colspan="2" width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td width="33%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">www.pizzainn.com&#160;</font></td>
</tr></table>
</div>

<div>&#160;</div>

<div>
<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">November 6, 2013</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Ms. Mara L. Ransom</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Assistant Director</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Division of Corporation Finance</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">U.S. Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Washington, D.C. 20549</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>



<div>&#160;</div>

<div align="center">
<table bgcolor="white" cellpadding="0" cellspacing="0" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td valign="top" width="4%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Re:&#160;</font></td>
<td width="96%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Pizza Inn Holdings, Inc.</font></font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Registration Statement on Form S-3</font></font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed October 4, 2013</font></font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">File No. 333-191559</font></font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Annual Report on Form 10-K for the Fiscal Year ended June 30, 2013</font></font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed September 26, 2013</font></font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">File No. 000-12919</font></font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Dear Ms. Ransom:</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On behalf of Pizza Inn Holdings, Inc. (the &#8220;Company&#8221;), set&#160;&#160;forth below are responses to the comments of the Staff of the Securities and Exchange Commission regarding the above-referenced filings set forth in your letter dated October 29, 2013. For your convenience, we have repeated each of the Staff&#8217;s comments set forth in your letter and followed each comment with the Company&#8217;s response.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Registration Statement on Form S-3</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">General</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 36pt">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">1.</font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Please confirm your understanding that we will not be in a position to consider a request for acceleration of effectiveness of your registration statement until we resolve all comments regarding your Annual Report on Form 10-K for the fiscal year ended June 30, 2013.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</font></div>

<div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>
</div>

<div>&#160;</div>

<div>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">November 6, 2013</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page </font>2</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
</div>

<div>&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">RESPONSE</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">We confirm that the Staff will not be in a position to consider a request for acceleration of effectiveness of our registration statement until all comments regarding our Annual Report on Form 10-K for the fiscal year ended June 30, 2013, have been resolved.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Prospectus Cover Page</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 36pt">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">2.</font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We note your disclosure in the prospectus cover page that the aggregate public offering price is $600,000. However, it appears that you are registering an indeterminate number of shares of common stock for an aggregate public offering price of $5,000,000. Please revise your disclosure to ensure consistency throughout your filing.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">RESPONSE</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">We will revise the prospectus cover page to reflect a $5,000,000 aggregate public offering price of shares of our common stock.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 36pt">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">3.</font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Please disclose the market price of your common stock as of the latest practicable date.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">RESPONSE</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">We will disclose on the prospectus cover page the market price of our common stock as of the latest practicable date.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Annual Report on Form 10-K for the year ended June 30, 2013</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Item 7. Management&#8217;s Discussion &amp; Analysis, page 11</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 36pt">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">4.</font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In future filings, please expand this section to discuss known material trends and uncertainties that will have, or are reasonably likely to have, a material impact on your revenues or income or result in your liquidity decreasing or increasing in any material way. For example, we note that your chart on page 19 discloses that a total of 15 and 32 Pizza Inn Domestic stores (i.e. Buffet units, Delco units and Express Units) were closed during the fiscal year ended 2012 and 2013, respectively. In future filings, please discuss whether you expect that trend to continue. Please provide additional analysis concerning the quality and variability of your earnings and cash flows so that investors can ascertain the likelihood of the extent past performance is indicative of future performance. See Item 303 of Regulation S-K and SEC Release No. 33-8350.</font></div>
</td>
</tr></table>
</div>

<div>&#160;</div>

<div>&#160;</div>

<div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>
</div>

<div><br>
</div>

<div>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">November 6, 2013</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page </font>3</div>
</div>

<div>&#160;</div>

<div>&#160;</div>

<div><font style="FONT-WEIGHT: bold; TEXT-DECORATION: underline">RESPONSE</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">In future filings, we will provide additional disclosure of known material trends and uncertainties that are reasonably likely to have a material impact on our revenues, income or liquidity.&#160;&#160;Commencing with our Form 10-Q for the quarter ended September 29, 2013, we will discuss any known material trends in domestic store openings and closings.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 36pt">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">5.</font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">With a view towards improving future disclosure, please tell us how you define same store sales.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">RESPONSE</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">We define comparable store sales as sales from stores which have been in operation for at least 18 months as of the end of the reporting period.&#160;&#160;Commencing with our Form 10-Q for the quarter ended September 29, 2013, we will disclose this definition and consistently refer to &#8220;comparable stores&#8221; rather than &#8220;same stores.&#8221;</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>In connection with our response to the Staff's comments and any subsequent request to accelerate the effective date of the pending registration statement, the Company acknowledges that: (i) should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>We trust that the foregoing responds sufficiently to the Staff's comments.&#160;&#160;If you have any questions concerning the Company's responses, please do not hesitate to contact the undersigned at 469-384-5000.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div>&#160;</div>

<div align="center">
<table bgcolor="white" cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td width="50%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td colspan="2" width="50%">

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Very truly yours,</font></font></div>
</td>
</tr><tr>
<td width="50%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td colspan="2" width="50%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
</tr><tr>
<td width="50%" style="PADDING-BOTTOM: 2px"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td width="25%" style="BORDER-BOTTOM: black 2px solid"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><img src="sig.jpg" alt="">&#160;</font></td>
<td width="25%" style="PADDING-BOTTOM: 2px"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
</tr><tr>
<td width="50%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
<td colspan="2" width="50%">

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Randall E. Gier, President &amp; Chief Executive Officer</font></font></div>
</td>
</tr></table>
</div>

<div>&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">&#160;</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">&#160;</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><br>
&#160;</div>

<div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>pi.jpg
<TEXT>
begin 644 pi.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_X0!F17AI9@``34T`*@````@`!`$:``4`
M```!````/@$;``4````!````1@$H``,````!``(```$Q``(````0````3@``
M``````!@`````0```&`````!4&%I;G0N3D54('8U+C`P`/_;`$,`$PT.$`X,
M$Q`/$!44$Q8<+AX<&AH<.2DK(BY#.T=&0CM!0$I4:UI*3V500$%=?EYE;G)W
M>7=(68.,@G2+:W5W<__;`$,!%!45'!@<-QX>-W--04US<W-S<W-S<W-S<W-S
M<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<__``!$(`%,`
MJ`,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_
MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C
M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-C<X.3I#1$5&1TA)2E-45597
M6%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ
MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X
M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($
M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B
M<M$*%B0TX27Q%Q@9&B8G*"DJ-38W.#DZ0T1%1D=(24I35%565UA96F-D969G
M:&EJ<W1U=G=X>7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X
MN;K"P\3%QL?(R<K2T]35UM?8V=KBX^3EYN?HZ>KR\_3U]O?X^?K_V@`,`P$`
M`A$#$0`_`.UHHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`**S]2^VEH1;>
M9Y1SYOE%=_MC=Q]:@2RU&0@K>7%L,Y.]DD8CTQC`_.@#2N+F&VC\RXF2)!W=
ML#]:H#Q!I9_Y>3M_O>6^W_OK&*KG2+Z.7SEN;6ZE[/=0$L/8$'`'T%6-FN2#
M8TEA$".65&8CZ`\4`:*.LB*Z,&4C((Z$4[C.*Y:^UJ/18!I=D1)+$NTRNP^4
M_2LC2M2DMM5CNII&8.=LK,<Y![_AP?PJ>;4VA1E*+D>@T4U6#J&4@J1D$&BJ
M,1U%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110!%-/%;IOFD5%'<G%
M4K754N+HP>3(H)Q&YY#X')]J;J]B]V\#;=\41)=,\M]*Y)M6:SN3_9X*0J^Y
M=XRW`P0?0<G_`/72;L7"#GL7+JQTP`SW%L[23EWD.UCR3R01P`O.1BJ4WAMV
MC:71YS*H;&UF'S#&00>GX&K;>(SYK&.T1X'^9XG;.'SR5Z\'KTZYIQ\1F>01
MS0-';?Q"%_G/\N/I@^]1?4U5*?1'3:(NS2+5.<K&%8'L1P?US14FFW%I<6:-
M8D&%1@`?P^V.U%:'.[ENBBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHH
MH`2N;\1Z+"T,^HPL(W12\BXX?'\C7252UF-IM(NHT&6:,X&<4FKE0FX.\3SU
MUD1MK)@X!Z^HS_*G01K)<0K)RK2*"!D=6&?TJ:]1B+=RC(\B*I3:=Y/8GU)[
M?XTV*">)X97AD"B13DH0,AOTYK&S3/5]JITG=ZG9Z-HRZ7),PE9M[$`9X*\8
MR/4<C-%:U%;V/(;ONQ:*J:G:R7MA+;13&%Y!@2#.5/X5Y_!I_F>)'TN[OY1&
MA93(6P3@9[YH`]+I"0!DG`KS[7M+BT2&.>PU:4RE@-AD^;ZY'8?UJY-K\,WA
MN&VUD7)DN4R'B4990W7GOQ0!VH.1Q2URN@7NGZ;H%S?P+=&!9,,)2I;/`XQ@
M=Q4[>,K%(EE>TO5C;HQC`4_0YH`Z.BL.#Q38S:=<7RQS".W*A@5&3DX&.<5`
M_C*Q2)97M+U8VZ,8@%/T.>:`.CHK'L?$5E?6-Q>(LR16_P!_<G./P)K.;QQ:
MCYTL;IH1QYF`!_G\:`.IHQ533=1M]3M%N;9B4/!!Z@^E</XNL)-*N4FBO)V^
MU.[D;L!>0<#\Z`/0Z*YJ&:W\)Z<K7,UQ<BY;<#@$@[>G6FKXWTTV[2M',K!M
MJQX!8C'7K@4`=/16-IOB.SU&RN+F-95^S+ND0C+8QG(_(U2B\;Z9)-L,<R(`
M27<#M[`F@#IJS=;D1;6..9MD$L@25^P3DG/IG&/QK.L_&6G7=UY&R:/.=K.!
M@_D:OW=[%>Z%?2P9P(7'(QSM_P#KT`6`^G7Z!0]M<*.@!5L5SWBZPAB@LX[6
M$(\]RJ'&>>#C^=<3:`&1\CI&Y'M\IJYHL\DFM6"R2NZK.F`S$@<T`>K`8%%+
M10!6O[L6-E-<F-I/+7=M7J:\YGF@O-=FOKNPN7MI23Y8R&SCUKT^C-`',:/X
M<T6YM(;T64GSC(25R<<^E.\5WL-I;&S%@9&F@9$=%'[OMCI72T4`>?:1>P1Z
M#<:=>Z?<RH,RL%RNX[EP/4<U05Y-0N8EU);J.SA`5(HHR=JC^$9_F>:]0S1F
M@#A8+U);+4()[&1M,AVF&!$*,26XR1SVY-9*O)J-U%_:BW26D*A4BBC)PHXV
MC/\`.O4,T9H`X6#4=2?3M2ATVV\NWAP(8_)PP0DY)'.3CK^-9UM<W$NFRH;O
M4FN=K#R$7,>WW]!BO2Z0@$'(ZT`<1X"U`1L^GF)OWK&0/V&`./TJKXNU%M5G
M2".SG5K61T+8R&Y`R,?2O0%4*,*`![<4[-`')W7B&*YT5G;39C\Q@4,`2I*'
MYNE9W@U;83-:7FF[Y9-S"61,A5`Z8/TKO<T4`>=>%KW^S[RZ4V<DB3J<<<!5
M#''-5VNX9/$#:A-I4KVQQB#;WVX';'6O3:,T`>?>(/*L_%,$\-G^[C6-WCC7
M[Q__`%8KK9[FQATD?:&BLUNHSA7('++R/KS6I5:\L+34(Q'=P),H.1N'2@#R
MZWLV21V\Z`IM92PD&,E3BETVUN$U.U90A83)@"1<GD>]>BCP[I`4J+"+:1@C
MG_.?>EC\/:3#+')'8Q*\9#*>>#V-`%J$WAF83K"(L':5)SG-%6:*`"BBB@`H
IHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`_]D_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>pf.jpg
<TEXT>
begin 644 pf.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_X0!F17AI9@``34T`*@````@`!`$:``4`
M```!````/@$;``4````!````1@$H``,````!``(```$Q``(````0````3@``
M``````!@`````0```&`````!4&%I;G0N3D54('8U+C`P`/_;`$,`$PT.$`X,
M$Q`/$!44$Q8<+AX<&AH<.2DK(BY#.T=&0CM!0$I4:UI*3V500$%=?EYE;G)W
M>7=(68.,@G2+:W5W<__;`$,!%!45'!@<-QX>-W--04US<W-S<W-S<W-S<W-S
M<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<__``!$(`#P`
MF@,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_
MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C
M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-C<X.3I#1$5&1TA)2E-45597
M6%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ
MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X
M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($
M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B
M<M$*%B0TX27Q%Q@9&B8G*"DJ-38W.#DZ0T1%1D=(24I35%565UA96F-D969G
M:&EJ<W1U=G=X>7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X
MN;K"P\3%QL?(R<K2T]35UM?8V=KBX^3EYN?HZ>KR\_3U]O?X^?K_V@`,`P$`
M`A$#$0`_`.UHHJO>WL%C#YD[8'8#JWTH&DV[(L45D:;K9U"^,*PA$"ELDY-9
MEAXUBDE$=];^4"<>8AR!]1UI)ICE!P=F=5121NDB*\;!D89#`Y!%+3)"BBF7
M$\=M`\\S;8XU+,<9P*`'T5!97MOJ%N+BU??&21G!'3ZU/0`4444`%%9QU[3/
MMJV8N@TS,$"JI(SZ9QBIHM4LYK^2QCE)N(P2R[3QCWZ=Z`+=%%%`!1110`44
M44`%<1JUXU[?R.3\BG:@]`*[>O/YXVAGDB;[R,0:RJ;'9A$KMFGX8_Y"9_ZY
MG^8K.L?#$C+]IU646EOG.T_?;\.W\_:I-/O7L)VFC4,Q4J,]!4=S=3W<GF3R
M%V]^@^E2I61K4H.I.[V.GT2]LV8V%E$R0Q+E"QR6YY_G2>(M:DT9;=DB602L
M0V[L!CI^=9WA:-FOY)/X4CP?J2/\#3?'A`BL21D;VR/RK2+;5SDKP4)V0/X@
MUQXS>0:6HL^H+*22OKU_I6A'K4&I>'[JZ6%6,<;>9"YR,XZ?0UH1ZE8M8BZ6
MXB$`7.<CCVQZ^U<?HZE]-UZXC4K`\9"C\SC\`?UJC$W=(U6V@\.F^>!+>)&;
M]W%T)SV]S5)->U^Z0W5GIB&V'3())'YC/X"LR2*1_`\+("52Y+/CTY'\R*NZ
M>FK3:='-;Z[;1P*@&TX'EX'0\<8H`W]#UF+6+9G5?+EC.)(R<X]_I4FMSSVV
MDW$MLF^15X'H.Y_`<UA>$+<?;[NZ2\2X#+A]J,OS$YSR`/6NBU3_`)!=W_UP
M?_T$TP.)\+QRF>%UTL3KYXS<'/[OI^''6MZQO(Y/%-Y;1V<"2JK?OAG<W3K2
M>!O^0+)_UW;^2U5TK_D>;_\`W&_FM(#3T'6Y=2N+FVNH5AG@/W5)YYP?R/\`
M.FC79)?$$FGQ11^1""9923\H`Y_7BLO6F.A>)8M3128KA2'`[G&#_0TFBV$T
MOA[4KT@FXO%?;ZD<Y_,Y_2@"=O$>IZA/(NBV(DBC."[CK^H`^E7=%U][VZ>Q
MOH/L]XG\/0-^?2N?\.IJ,]JT=AJL-L%8DQ,!GZ].:L6%M)/XFA>;5(;FYB/S
M>6C<@#U`QWQ0!VE%%%,`K#US16NG-S:@>;CYT_O>X]ZW**35]&7";@[H\^DB
MDA8K*C(P[,,5-:6%S>.%@B8CNQ&%'XUW9`/4`T5G[,ZGBW;1%33+!-/MA$IW
M,>7;U-<_X]_U5E_OM_2NKI&56^\H/U%:6Z'&VY.[.?D\&Z9)-Y@:=%)SL5AC
M]1FM8:;:KIS6$<?EP,I4A>O/7GUJW13$5++3+:RL391J7A.<B3G.>M9,O@S3
M'FWJ\\:D_<5AC]1FNAHH`@LK*WL+=8+6,1QCL.Y]3ZU)/$L\$D+YVR*5./0C
M%5=4M9;M8$BQ@29;=TQ@^XH>UE6*RC5S)Y,@+L3@D`&E<OE5MQVF:;;Z5;&W
MMM^PL6^8Y.>/\*9!I%K;ZG+J*>9Y\H(;+<<X[?A45Q:RR:M'-]F)B3!W*X&X
M^I&>@]*+JUEEU2*7[.3$F"65P"Q]^>@I7'R+N3ZGIEMJMNL-T&VJVX%3@@U8
MMX([:WC@B&$C4*H]A5'48+V:ZCEMPH2`!E!;&]L\_H,<^M:0Z4R6K).YB7_A
M33;V<S8D@=CEO+(`)^A%7=+T>STE"MJAW-]YV.6-,LK::*\=YH2S$L?/\SJ"
M>!MJ..SNEOA(5.1*SM-YGWDYPNW\ORI7*Y%W-6BFQLS1JTB;&(Y7.<?C3JHS
K"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@#__V3\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>sig.jpg
<TEXT>
begin 644 sig.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_X0!F17AI9@``34T`*@````@`!`$:``4`
M```!````/@$;``4````!````1@$H``,````!``(```$Q``(````0````3@``
M``````!@`````0```&`````!4&%I;G0N3D54('8U+C`P`/_;`$,`$PT.$`X,
M$Q`/$!44$Q8<+AX<&AH<.2DK(BY#.T=&0CM!0$I4:UI*3V500$%=?EYE;G)W
M>7=(68.,@G2+:W5W<__;`$,!%!45'!@<-QX>-W--04US<W-S<W-S<W-S<W-S
M<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<W-S<__``!$(`"4`
MG`,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_
MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C
M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-C<X.3I#1$5&1TA)2E-45597
M6%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ
MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X
M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($
M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B
M<M$*%B0TX27Q%Q@9&B8G*"DJ-38W.#DZ0T1%1D=(24I35%565UA96F-D969G
M:&EJ<W1U=G=X>7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X
MN;K"P\3%QL?(R<K2T]35UM?8V=KBX^3EYN?HZ>KR\_3U]O?X^?K_V@`,`P$`
M`A$#$0`_`.UHHHH`"0`23@"J?VF>Z.+)0L?_`#WD'!_W1W^O`^M`7^T&W/G[
M*#\J_P#/7W/^SZ#O5MW2*,N[!449)/0"@#.N[7R8-YN+B2X8A8R92,L>GRC`
MQWZ=!6E52W1[B;[5,I4`8AC(Y4?WC[G]!^-6Z`"BBH[FXCM8&FE)"CT&23V`
M'<T`245#://)"'N(Q&[$D(#G:.P/O4Q.!D]*`"BJIU&V\A)EDWK)G8%&2^/0
M>GOTJ2TG-S;K,8FCW9P"<\=C^-`$U%0SWEM;G$T\:$C.&;G'K4P(90RD$'D$
M=Z`"BD9@B%FX`&345G<?:K2*X"%/,4-M/:@":BBB@`HHHH`*K7)\Z1;520&&
MZ0CLOI^/3Z9JS5>T&Y7N#UF.X?[O\/Z<_B:`)97CAB+R,$11DG.`!5:.-[UU
MFG4I"IS'$>I/9F_H.WUZ,BDBOKMV>1#'`P\N//4X!WG^GYU:DN[>$9EN(D'^
MTX%`$M%5[:_MKMRMLYD`&=ZJ=OX-T/X58H`"<#)JA;A=0N%O2=T$>1`.Q/0O
M_0>WUJ*_E>]'V:!B(F?RV<?QGN![``D_3'K5BYOK/3(DB=P"`%CB3EF[``4`
M7*PKR<ZDSC#&R1MNU3@SMV7Z?TY^ER]F:[`L8G,4CJ&G;(S$G?VR>GYFH8H%
MNYUCMB8[*V&T$9!9CUQ^!'S>Y]<T`.M+3SG.XJR#B1E'#XZ(OH@_7\ZLN\]W
M(T=N_DPH=K2@?,Q[A?3'K5H!(HP`%1%''8`5E,K7,K-IKW"JS$F3?B+/<@$'
M/X<>]`%]+*&*%XX<QE_O.#ES]2>IJ=%6-%1``JC`'H*K6-D]J&,MU-<2-U+M
MP/H.U,NP+F81K,\2V_[QY$QD''`_(D_E0`S6+DI:300X,S1L3Z(N.I_IZFKT
M4:Q1)&@PJ*%`'8"LB6]TR.!8(+J)C)(ID;?N)&<DL>O08JX=7L0,^:Q&<9$;
M$#]*`+M%%%`!1110!#>9-K(H.-PVY],\5%=9>6*S!VI(I+$==HQP/3.:**`)
M9K.UG`$UM%(%Z;T!Q52_L+=+7,$,,6U@3B,#</0XQQ110`R71_.1V>ZD\QD"
M#`VHH'8*,''XU`;>>XU46TE[,(XEW,$.W=QTXZ#GW/O110!JRVD,D21X9%C/
MR^6Q7'&.WM6/'IT=G?SW"$-,76-&*\)N[X[D#^OK110!IKIEJ""49C_$68_.
M>N6'0_C3[08>Y7TEZ_\``0:**`$U&$S6IP5^0A\,NY6QV(]*BL9[FZ&YGB50
M<%1&<G\<T44`.EMKF6[9A>ND1'W%49'T/_UJLPPQP1B.-<*/?))]2>YHHH`?
M@>E5=@FU!O,Y6%5*+VW'//UX_G110!:J&!+A7<S3K(I/RJ$V[?UYHHH`FHHH
$H`__V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
