-----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,
 GrrGQsy31G+Og626X4EOgz14mV/lCgwBoiRgYmPghuEGwCYL6JALj1xFccOnvj7m
 CSQuaYyQCo+zLcleD2Kchg==

<SEC-DOCUMENT>0000950144-07-007217.txt : 20090924
<SEC-HEADER>0000950144-07-007217.hdr.sgml : 20090924
<ACCEPTANCE-DATETIME>20070803174148
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950144-07-007217
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20070803

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CUMBERLAND PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0001087294
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2525 WEST END AVENUE
		STREET 2:		SUITE 950
		CITY:			NASHVILLE,
		STATE:			TN
		ZIP:			37203
		BUSINESS PHONE:		615-255-0068

	MAIL ADDRESS:	
		STREET 1:		2525 WEST END AVENUE
		STREET 2:		SUITE 950
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37203
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>CORRESP</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">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="77%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="18%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="bottom"><IMG src="g06286arg0628605.gif" alt="()">
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"></DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Attorneys
at Law</B><BR>Baton Rouge</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Birmingham</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Houston</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Jackson</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Memphis</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Mobile</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Nashville</B></DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">New Orleans</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Washington, DC</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">August&nbsp;3, 2007
</DIV>

<DIV align="left" style="font-size: 9pt; margin-left: 82%; margin-top: 6pt"><FONT style="font-variant: SMALL-CAPS"><B>Martin S. Brown, Jr.</B></FONT><BR>
Direct (615)&nbsp;259-1479<BR>
E-Fax (615)&nbsp;259-1470<BR>
martin.brown@arlaw.com
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Via Facsimile (202-772-9217)</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, DC 20549<BR>
Attention: Jeffrey Riedler, Esq.

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="7%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="right" valign="top">Re:
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Cumberland Pharmaceuticals Inc.</B></DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Registration Statement on Form&nbsp;S-1</B></DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Commission File No.&nbsp;333-142535 (the &#147;Registration Statement&#148;)</B></DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Riedler:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the above-referenced Registration Statement, we are transmitting to you by
facsimile a request from Cumberland Pharmaceuticals Inc. to accelerate the effective time of the
Registration Statement to 2:00 p.m. EDT on Tuesday, August&nbsp;7, 2007, or as soon thereafter as
possible.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We very much appreciate your kindness in expediting the required approvals to have the
Registration Statement declared effective. If you have any questions or comments, I can be reached
at (615)&nbsp;259-1450. In my absence, please ask to speak with Virginia Boulet.
</DIV>

<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" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">ADAMS AND REESE LLP
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
<TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">/s/ Martin S. Brown, Jr.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="4%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">cc:
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Greg Belliston, Esq., United States Securities and Exchange Commission</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Mr.
A.J. Kazimi</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Virginia Boulet, Esq., Adams and Reese LLP</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Donald J. Murray, Esq., Dewey Ballantine LLP</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g06286arg0628605.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g06286arg0628605.gif
M1TE&.#EAM`%\`/<``````(````"``("`````@(``@`"`@,#`P,#<P*;*\```
MD0``F@$!H@0%FP,#E04#G08#H@<&E0@(G0@(H@@(K0@0G`P-H@T+GQ`0G1`0
MI!`0I1@0G!45I183JQ@8H!@9JA@8M1L<I1T:I1X<K"`@G2$@IR$AL"0DK2@H
MIBHIK2POIRDQM3`PI3$PK3$QLS<SIC<TM#@XKCDXLSLZO3DYQCU!I3P_M3\\
MMCXZND%!KT)!MD9(M4=%MD5#O4E)L$M*NTI*O4U.M4U.PD],NU)*O5-3O%17
MMUM:MUI:P5U@MEU?P5Y<O6%AO61DQ&9HOF9IQ&AEPFMKOFMKQ6MKQF]OSG1O
MQW1SOW)RQG-TS'AUQWMSQGM[QWI[S'M[UGZ`S(%_Q8!^SH2$SHJ'SHB'TXN,
MSHV.U8^2SXN0VY*0TY.4SY24UI24UIF9W9F7U9B;QIN;T)R<UY^BT)^BU:*?
MU**AW:*ET*2EV:BJV*>HW;*$`*JFUZFGWJRLUZVMW:^RW[6!`+>)`+>1"[:V
MWK:UY+J,`+N-"+V,"+V4`+R2#KV4%K^7'[N6$+Z:'+^=)KNWWKN\V+R]W[V]
MY;V][\##Y<*9(<2>*<2?,<2B,<>E.<:L/<>J0L/!YL7&X,7&YLG*[<C+[,ZE
M,<NF0<RJ0\NL2<RN4<ZU0L^S5-"T6M"V8\^\9,S,X,S+YL[&[\[/[,W2X,_2
MZ-#4[=2T5=.X9-.Z9-6\;-:^<M?!>M;#==?&@-+0YM;.[];7Z-?8[MG<[MO`
M<]Z]<]K$?-S'A-W*B]_.D^#1G=_3E-[6]][?Z=[?[^#A].?.A./1EN31F^/4
MGN36I.;8K>;<MNC<K^3C[N?>]^;F\NCJ[^KL]._6I>K>N.GCN^WDP^_ISO'J
MU>WK]._OQO+NW.[N\>_P]N_O_^_W[^_W__?GQO3NUO7PW_?O__?WWO?TY_GW
M[_?X]_KZ_/G\\_K]_/_WY_WX\_[]]_S[_/[^]/[^_OS[\Z"@I("`@/\```#_
M`/__````__\`_P#______R'Y!```````+`````"T`7P`AP```(````"``("`
M````@(``@`"`@,#`P,#<P*;*\```D0``F@$!H@0%FP,#E04#G08#H@<&E0@(
MG0@(H@@(K0@0G`P-H@T+GQ`0G1`0I!`0I1@0G!45I183JQ@8H!@9JA@8M1L<
MI1T:I1X<K"`@G2$@IR$AL"0DK2@HIBHIK2POIRDQM3`PI3$PK3$QLS<SIC<T
MM#@XKCDXLSLZO3DYQCU!I3P_M3\\MCXZND%!KT)!MD9(M4=%MD5#O4E)L$M*
MNTI*O4U.M4U.PD],NU)*O5-3O%17MUM:MUI:P5U@MEU?P5Y<O6%AO61DQ&9H
MOF9IQ&AEPFMKOFMKQ6MKQF]OSG1OQW1SOW)RQG-TS'AUQWMSQGM[QWI[S'M[
MUGZ`S(%_Q8!^SH2$SHJ'SHB'TXN,SHV.U8^2SXN0VY*0TY.4SY24UI24UIF9
MW9F7U9B;QIN;T)R<UY^BT)^BU:*?U**AW:*ET*2EV:BJV*>HW;*$`*JFUZFG
MWJRLUZVMW:^RW[6!`+>)`+>1"[:VWK:UY+J,`+N-"+V,"+V4`+R2#KV4%K^7
M'[N6$+Z:'+^=)KNWWKN\V+R]W[V]Y;V][\##Y<*9(<2>*<2?,<2B,<>E.<:L
M/<>J0L/!YL7&X,7&YLG*[<C+[,ZE,<NF0<RJ0\NL2<RN4<ZU0L^S5-"T6M"V
M8\^\9,S,X,S+YL[&[\[/[,W2X,_2Z-#4[=2T5=.X9-.Z9-6\;-:^<M?!>M;#
M==?&@-+0YM;.[];7Z-?8[MG<[MO`<]Z]<]K$?-S'A-W*B]_.D^#1G=_3E-[6
M]][?Z=[?[^#A].?.A./1EN31F^/4GN36I.;8K>;<MNC<K^3C[N?>]^;F\NCJ
M[^KL]._6I>K>N.GCN^WDP^_ISO'JU>WK]._OQO+NW.[N\>_P]N_O_^_W[^_W
M__?GQO3NUO7PW_?O__?WWO?TY_GW[_?X]_KZ_/G\\_K]_/_WY_WX\_[]]_S[
M_/[^]/[^_OS[\Z"@I("`@/\```#_`/__````__\`_P#______PC^`.L)'$BP
MH,&#"!,J7,BPH<.'$"-*G$BQHL6+&#-JW,BQH\>/($.*'$FRI,F3*%.J7,FR
MI<N7,&/*G$FSILV;.'/JW,FSI\^?0(,*'4JTJ-&C2),J7<JTJ=.G4*-*G4JU
MJM6K6+-JW<JUJ]>O8,.*'4NVK-FS:-.J7<NVK=NW<./*G4NWKMV[>//JW<NW
MK]^_@`,+'DRXL.'#B!,K7LRXL>/'D"-+GDRYLN64\L)!>B=/WF6CG00-$L2G
MCR!.KY!)8_?9I2`6O5H;);-@`0,/)4R,R"!!0@HF?<+)3LED09KA1,/)L$V'
M&K)6D>!<2:%@08Y.R$ON^K``!^OL0:_^U(YD$!R=$@L\"`(O,DQM")`NVLO8
MV;-*^UOMRYO/D4OM]0=U4L)MJ[#W434I["#"`D=`%$X[]>"GD3WA?+=0A>]8
M*-$\];03#G\%A1.)&FK`(0@R'8'#$#L/9B@1.S#BE^$\\T@8DG\+`'@0'!(L
M`$5#[-C7SI!$0DC0.P.QTXYG11+)H8L)A2,(B79`HN)!,`HD3Y,0UF<6'!B\
MTL0"&:#H$!\ZZ)###T44(448=G1"C45P-@3)$#?D((6&#G&1I@QD($E/DF2D
M4((+*7C`0`9'F(G1*TOP:5`N4<1@0PY\1-2&#DC,*1`[::2I`YM(5$$&'Z]<
MN1&..AH4#GK^+`BG4#MIW/"G#+CFBFL0CM;#CANVZJ"KKC,4L0M"U5AQ0@J(
M9K!`"5NH.A`G/NC0PPW#YJI#'V6]HT,0]0C28Q@/A:.";2XL<80.+:3`00D_
MP-&K0]24H(.D!K$S1P;5M>K0#PLH$,.\X2!Q@1?(P)C,&RPHX(=&_L6WT"[%
M+8`!MP]%LD`0%M+#RPFUY;!$$3JP@`('*11A1S40_Z<0P"7PPE`OZ"U0Q!97
MY,P$$CI,L(#,!"&#0FTW9Y$%%COGT",G!_'2@@AP4`,C+V%P(,&\'1916PQ;
M&(U%$TCX@,$"9)0UR03<AA/#`K$^1-L"<B1)C2!8@/S!%5@KI,;^`A!@UU`?
MS@ZQY$/L\)!>*P9]0;9!U1PQ2$;4I+#`$H,R1$:/'SSR4#(?<&&0?Q/X[:LT
M?4"!7@IA>&H1JPH-\6S>!FU!IN@$=>(#X@6Y)P'M6G*B`],#V:>UO_6XLD3>
M>]1&KD&[%*%&64FD(.O;=CPD2&UP'&0-'"HH<((:[%2ND-JU,?&0%`Q(`(F-
M"L'BP0)(&$2-"!\<@V4W&;U16P:O+&2?>\_R&Y(40@T3+(\@=EC`[@Y"C32$
M8`$PR-3J7(:0=K1@`3&0U4(2*`'R'`09<Y)0'Q;P`(D5A!X@-$@K)B`#?%7H
M(*\8VP$+`@Z@B847&2B;0)"QH"+@ZR#^G/!9]A!"#2O4)@H#5`@?)C`V#O""
M?0>Y0VWB]Q``7L$@G4A/_T"BG`GTR',*&6`G?+:`%.!N(?4J@T'$-0$3&@09
M1E#`!-18$=8AI!5C:X)#(I$^#R+$1I-@0`DA4H<%M."'"-G.`F:HEBU@`!GB
MB\+L'-*)'@TQ(6EHP`+VI!!V_*`$>.C``K;@D#A4)P.\2X@UAK:`*&"Q-F\(
M21\8$(;BE`!V!=D$!K@#05P.)(UKG,`$_(@E\3"`CA/!T>,04IQA[I$!SGQ(
M)R"P`#<R)(&HA`@O'@@&C4!Q*=4X@?D&0H]*+N`*WRR(.2_Y1QR)02&1>``I
MCU!&:32$#"'^\)D>&U*&%JR-"3:J!JQ\61%/EJ`:G7B`<1H2"0RH80E;4QT1
M2X#,@0A"F,0\2#N84!V,2<0_#%AF9Y+D'@9<\9G1I"0UK;D06#@K"!IDR#87
MT$V;I#.=(I'#!"9!$'EXJXP$%<@Z&1*."YH@-@;Q#!*<6(]X+N!Y#,E9#A;P
M@2TJ))QP*(X/>UJ/--@F!U;=R-E(60_#R2"F"(G$!/@0#AW4Y@?62"<P"W+1
ME![$,[M`CPL0J1`<990=D-#:`IS`UX+PT:X,F68U(]($!3"@")!LR$QK>I%<
MD.$,:;"G0CA1AC+$`:T%088:R$"&,(2A#'0XD4K:L8,<2(H.V&O^R%`9XM4%
M5)0@N[B`%`9BN!M("R%-2`,>:G-2A8"A!>&0P@)T`-IP"+8$$MP($SQPK'KT
MP0$/\&A"(B&!/=0#&5-E$&A_2=%@(A8A6:!@1$`:!36@@0Q;@((.>+.#ZD'D
ML"Q5B&+SJQ!D@`R#P%O(3+V0$5Z@)X,+R>(F^5J-M9U`"CA#0KN.4%V30`(#
M<7.5Y'A0V'K,=B'(<!:'#Y(%"]APA!+0+I94Q@X7/`NI"$&&![+G'Q?\5B#2
M\$%M)"`%S6*D%Q@HKMH4L%5X2L"^O'#Q`ICPP[D2I*X910@GG`4%G"($I+L,
MP0=ZM``;O*+#!HGG!0)<D"RIDYJ;0`C^.]:!D$ZP\@-E*"PO1K#(A+#9(:P]
M)U'1X]V%C*FXW[6#"CQ@WY)$@0$V&(*B%SV$(G"G@XFU))#<*H(*_[(#XQ1(
M46UF)#7O@%MI8,`"")R0**2`->XY`<NT)Y[:M$#%%.%"!F!!D+UA()6&/?)`
M7O'?*[+/R1;%:$,B5\;Q+@1'<D"&LMV\`!'@FB&1@(`$X,`+6%C;VKP0!!-`
M.\8%P.':UWZ%'Z0@T8+`(@BU6<`/SMBT!4D!W-?NQ!8LS1"M075\*8"TG_4<
MV@5<(*PAV68,=B"J@O/@!CWZ48(EW1`LV(9X9,"`#06BOVPFA!TQX&DU+EB"
M<@^D%1D8(AS^R.1Q@O2A9A+0846H<;>";'R3"^%NH>71"1(H3Q[B$PBP!0)E
M(`%LUA^U#3$AX:P6V"\B:B63!SC`=`YX(`,,*`%K)-3M#'#@`TWG@+-24/(D
ME6%L"B#!PQ#"BP5)(.M,=Q;_(*(U=B(D'">PN$+^W--!)8'()0E#"8Y^D+8V
M>]4)^?!":,,`%;.C!3"EAN(5OPIW$[`%?C-#;8YSD"C86"`CEP",$=*+':2;
MD1&!`P0B48W%4P,<RN6`+V7>TT<XZZGR*R]=A=T0Y6:`S'UZ>$'>MD\K$X2/
M$BA#)(9/_$%8(0?<]AD9B$]\/UPA"%TGR"1B(&H,N'T@,VT"\X?^/X@P@)7M
MWB9JW)]-$+H;!+8,$(EGPH&"3".$>@L/_SUK@X>"0&(!'$!4"O:?`A3T*`2X
MU`MFM$.2<R\&47:7E'F>0%170$9EX'M8T@,+H`(JP'\I\#3*8V2%-A!PX"P7
M4Q`[%RZTQQ#^(7</84=)HC41D&$9`TW/EC!81$W/=@Q@1@T5(P'U=X`/!'H[
M=&,*H35M('X70'X#87X%,0<8I'[U@`?ZEA"[L"`\$"&!QW`,,0:U,78"\0Y%
M(`-PD`8D\H5JD`418%L)T0JW-!#N`0'$<P7(-1##U80+(08],@'$8R<=$`9@
M"(8MH``H8&Q-I6L&808]P@&M$H(]UQ#^7*``'<!NN9<C;W1!'^`*]P5-4:9?
M*V41@\(.5R!J)(`UDZ410"B$1"@01D@0Z`9K'2$/.A`#'=9,1"AX"B$>"R2%
MG9`!J.@K:W-(:<5U`^%?"B`$&F)@['0]A5=%M3%B$*&%.I`0([<`&YAKSZ@E
M;U,"?F2(([@0Q0&`0>>(6/0^-N"'84:)$+%?&<$.]#1*.DA3H+@`07@A)S"$
M#%&*`G%_NS42G=``UW<0D-`C]=AF5+@0Z'8"?%</3M"&""%Y"Q!=!=$',B`M
MLM-&`C$H5M`"UD`0FW`!SD@X1:``&?`)$5&+T3@0TB`Y._!#K(<0#A=`.B=[
M3W:-4;(V+W#^9Q"!@@6A/PP"9DTECM)TB1EQ#"XF/07QB1D1BNX(C_N&!;M@
M!Y$`"6E0!!YP;R+!!!\`CDF2`PH0`LDPA?*W$-)`9T56#[O``2KW0>CQ`_@"
M!P;8B^_3((,2EF[7"1P`>P\!9`MP!Q'A!"G@@P,A.W#X>X"($,I51OUCC><5
M(&.#!<FD7@,Q0)*$C@REDRJU6!J!!Q-P`05"$$*)$40Y/N\XBO706%C0#7.`
M,U<0!IT`@1>!#!A`5@VQ-XOCCUNI-[6Q@5N@>@LA'K=W$&10!)TF$+*3`9?9
M!$")F>C!@P@Q*&Y%>0[!"Q[@!3EG$#&T`/L49G^))6-21KWP*K?^)8*%:1#B
M$0$>N8UUJ&ENY0!IX'N'58F!QY,8(0\"I3Y!R4WKV(Z<:91SMP!4P!)A(`'T
MIA!=N0!GY8\,D(^A11T]H"H%Y'X(L0K.TH\$<04*6@^]X"R(N0L8$$L%N@!@
MU!"#(AX8ZA!?D`&2^$<"`5$B,'$#<9)1(E@R,`DH,)8\YY)`]#X1VHCJ*1!Y
M1298N%W^=J,',0GLB1$8)P&,.%/&*1&;&27C%X_\5A"HN7(H4`01H5PIUF9"
ME!#S`0Y:XP%^XQEI`)'U]CH&\02`-A#*-0+(8&J@10T7U(^*1P\X=6C\Q4`E
ML`3H*6H\J*()00T`LP`HD`'*:5$2L%/^"]$+:X,"0840LK,`R[1=<5D"/`5/
MT#2>`T&#`U%)#+`>WR0/O1`DR$"5["`#)?!;/-2DR$(-OM=V"5$Y<&>"P&6J
M)Y$&#Z"ITM0C2.`.4E@[/<(&"K$+.Z``'J!=X9`":;D0@B!J9F`02L"#KQ"7
M01!R#'1!0W"I4H"K%X<")Q!]!J$&$D"I!,$.,V!(H*6G"9$,RV$;4,ESO>&C
MG<!QD9J8"S`'#-$'8U,"<QHNHF:7"2$(8M!ID:!)(3D0D!`&K`$'1RH0K\`H
M!\@=#AH\`G$,5T`-SWD0]I80U6`_<#>+!H%"<R*/)0$.%TB5^0(#DV00(Z2A
M1%0U#"`#EVG^'R/WH0MQ>(94;C^0K@/1F+J8+U,%`T;2"190I@6A.%#E>^QG
MD`S1C'H09A.0@PR!#'LHEP0!6[$9-`VX,?T)$2E)GPHQ""6@`!<0J`4AM4>:
M!B+0*@GTFOE"M@#"!A$`MM\J!!&`>_6P"CTRK0?A#GYP`EB`<V%JG-6P!2CR
M*I)I$*O`!<+AL2.Q"[+C!$\Z$$90&TL`(@-A!:+F`6\`0LG`"ZU@!TOP/BWP
M!A:"5R60`<<"@3AB!02!(&$PL7/K+"Q8$/8P52(@*^[#((Q8#]0@'E*01%$U
M:@^AFH9D/_@Q0@';-)+CMHV)`B="#9G;"6I0!&-3`[=8+CD@:DG^P+MEZ%8+
MX`."P`N?T"O*=1ME`$**APS.JP,,P(H$T9@<H`:J(0W.T0EDP`+B*A!X(&I1
MD)4%T0OTQ*L&45L1<`6[4+[(L`IJ,%42`'!OMS8\X&/U\`XB\@)9\+`]<@4Q
MQ0[58`<C4'_T4!Q/@!*O(#D"X\`-T0L/Y%A;4)&[IBCIE@$E4`(B<($\$`:0
MP&T7A`(LP[H%T0[T!$UIP!KK0!NNQ4Q&&UJL%%V<H#48P`15`@EV<`6C>[`A
ML@758;,)L8_'*`WX(4E'@)/UP`DLR7.OMS\C,`(?<(%%0`:=X,4)89/IHY#C
M0P;H`4TM$!^>X0ACDV[O$@*[D6X+);#^>5Q])1`"H^O'R?HI=[`<(G`%?1`)
M@L`&3"`")A"2R$"_MD$F)3`")>`!"A4P1>![\O"EM4$"2,`$2H`$/W!!''`L
MX?`$Z=8"2A#+1<`#DJ.^TD"_+$#"(I$+<(`'?=`'6BRY"W$,OLP'>,`'#IR4
MO]P'>&`'SMR]X+@*=L`'@J"7^4(:?&`'@L`:[.`(VOQ#H6&QO\P'JD`0]D`W
M.J!_*2`#6Z#`"@$.QMP'N?`0NU`:?6`'?&</C[`'VPP1D*!BG+`'XWP'SEPE
MO,#&#!'0OXP'G/"DTB`(=M`'L>$9]M`)$;W,!4T'=N#+OZS"`B'-`YW1>,#1
MP4%#=L`$,J#^?RC``V0`.\>@!\O,S`6]T<N,HFKF"`+=!W0`!SS]!G`@!W%2
M#_0`#GW`!T:]TSS-TW2`!T!##:6!S"W1N#/!MRJ!P<C`"S"X$E*-)5/]$R/U
M*<[!"PZ\U2]!U@9RUFB=UFJ]UFS=UF[]UG`=UW(]UW1=UW9]UWCM$=B;UWS=
M$U\]$9P1#^N@#N=0V(9]#N:P#8J]V(S=V.9@#M]P#NHPV?9@#V;=UWUM#X3-
M#=J0#<_@#,TP#,*`"[9`"Z=P"J,P"IJ`"9=`":[]VI20"(4PV[1=V[6-"(G@
MVHUP"9>`"9HP"J1PVK3@"[@@#,/0#,X0#=B@#=OP#>IPV9@M&^K^L`W:$`VA
M;0NH0`JK70FQ70B`\-W@_=UYD`?A7=[F?=[HG=[G30BS'0BY?0FA,`JG4`O!
M,`S.L-S<H`X(#17LL`J0T`F`%]TP\0[K<`[530S!0`ND@`F5P`B(H-[?30@2
M/N$47N$6?N$87N'AG>&$L.$=7MX?7@B+P`B5@`FF4`OVK0WGL`XW!=TWT0EA
MT`9W``=;`,<";A+L<`[80`RX(`NC8`F*\.#IS>%$7N1&?N1(/N$0#@B%H`B-
MH`FH$`S%$`W<()-.L0I6<`=\,`@@5"<W+A(YK@W$8`NG<`F+L-X37@@?GN1L
MWN9NSN9##MZ$@`B,H`FR(`S.H`WJ8.7^1:&)R/`%4D`&1\`&Z\`%-OWE%2$/
M!MX,MF`*F*`(WDW><L[>:C[I<C[I$A[A%+[DG-[IG?[AF.[AF1[AL[WFH`[J
MXOW=@:`(F'`*N)#GYR#,/M$):L0%V-$'2"`/@E`'B%Y0.CX,J:`)E.#=HK[I
MWUWIFJ[IJ#[DHXX(N,T(KET)O.W;OVT*IWWMV)[MVG[MIJ`)WHX)K,W=L9T(
MB8`(2K[D$D[;:6[>%U[>A4`)FI`*PX`-Y\`^?ST315T/$"H%18`=L."VO9X0
M\J`.VL`,M3`*E8#LF6[DE@[>XQW>A?#>\6T*M&`+PM`,R*W<RZT-VL`-CRW9
M>_X1:T;8D<W^#8I=W<Z`X,!0"]D]"J%@"=T-X4K.\*/.Y$]."\R@YSHQ"-7#
M!9"@"DP@,YW@OP&/$.NP#8R.\($0X6ANX>;]!^`=\24>W+2`"_:-W\[-&GOM
M$YVA#HFM#=C@#,.`"ZF`V@PNV^`-]2".X8!0\^"-"(U`"L#@#-L@ZR^1#%?`
M#F%0()L`!:!RKS=N#]S`#+)P"4+.]').[&UOWN0]YXG0""9."\'0#-BP#9)M
MV5TA#X-]#MN`#<P0#+70[8T@VZC>X1H^ZHH?X8F`";3@#.<@$_30A=3`'_4,
M!ON]UL*,)/:`]*EP"4M?[)2^\*`>\8V0":B`"\2`#>:PY[?O%2/^W_D\+@N:
MT`B+\/OGSN2G#NKD'0B88`O.8`YV?Q+L0`9BT`G'D`MML`4#*>#V8`[1<`N:
MD`B8;NRF?^R)4`EV/OG*_]R!H?G;$`T`4>P6*DV-$@%"F)#00H8)$R;25*O9
M-GOU+%[$F%'C1HX<(9$90X8/.XOT.IY$F5+E2I8M7;Z$&;/C.FW#3E$BE+`0
MH)P+'0(JQ`@3J5K#H&U35Y&C/)E-G3Z%^M*>NFW/@J72="E13H<+=_+D2B@1
MJ6#8U$55*4]M/9(73:*%&U?NW+A,,9[#9@L3(H>%N/XL5,G4+6+8S*VCFUCQ
M8J=4HPE#)8I2(,!`_3Z\1.O9V8MV+;[^8QQ:]&C2+SU;_$;LYE>%"?\`"M1H
MU"UGVCB7QIV;M+QSVI;5&J5H9Y[68(%:TGR[LV[FS9W'W3:,U$&$/GD^C%C,
M]G/NW>?RKDD+4Z*O?\-2,E7,G'?V[=U;Y"9L%-_J?P$ENF1*F-GW_?TO18DW
M:'`QQ1+Z[$,HD5&&6>\_!Q^$ZYQF3*'N.H0*H604B;9!#$(//SR))F9H"861
MK@`A+A%3AMD&1!=?S$B=9E!IY">$%`FEEFB^.0U&'U^T9QMG?`FN.+%(4>]'
M)=^31QM;+KDLH4`PH<49;MI:,DL?V>'&F5I".8BXA!JA!9L.M423-'6(&:5"
MXBB)A1D.TZ3^4TEVOGF&EDLH$[.04()IL$Y!T6J2%D503'$47/@;M-$?:;+I
MT#PF3005:)1R--.5SAE&DT+^R".P5(KA!C1-3_51G6C$"Q.02X3A!E59+[('
M&UH8R>,//X/9;E9?85QG&_D2H?04;##]M<YUGAD%Q4(P`4:;,Y.EUD5YHFN3
MN%"6.:=:+<T)IA*$,,%%&V2]11=$>;B1;B=*;(FU'E/3A9`;6@ZJ!!B*,.J1
M7G_;ZY%=3PLQ19M_'=3FE$04H24;+-<Z.&('Y^4FF/%(P49B[][19I9+3G%&
M.8U'=E$;X&8Q<UZ21[,GFX$87#EF']>!!IA@HA%9YKGLJ6F_:?N"U3GH[DY[
MITMB>A6:T&^@P>:;SE1..FKV5*;*-J"E;FF=;\Z9%FNO(5SGW*_')KMLL\]&
M.VVUUV:[;;??ACMNN>>FNVZ[[\8[;[WWYKMOO_\&/'#!!R>\<,,/1SQQQ1=G
DO''''X<\<LDGI[QRRR_'/'/--^>\<\\_!SUTT4<G'>N````[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
