<SEC-DOCUMENT>0001398344-18-008841.txt : 20180723
<SEC-HEADER>0001398344-18-008841.hdr.sgml : 20180723
<ACCEPTANCE-DATETIME>20180608160504
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001398344-18-008841
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180608

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HERZFELD CARIBBEAN BASIN FUND INC
		CENTRAL INDEX KEY:			0000880406
		IRS NUMBER:				650396889
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		119 WASHINGTON AVENUE, SUITE 504
		CITY:			MIAMI BEACH
		STATE:			FL
		ZIP:			33139
		BUSINESS PHONE:		3052711900

	MAIL ADDRESS:	
		STREET 1:		119 WASHINGTON AVENUE, SUITE 504
		CITY:			MIAMI BEACH
		STATE:			FL
		ZIP:			33139

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST CUBA FUND INC
		DATE OF NAME CHANGE:	19920929
</SEC-HEADER>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt"><IMG SRC="image_001.jpg" ALT="phlogo_new" STYLE="height: 34px; width: 195px"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt">3000 Two Logan Square</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt">Eighteenth and Arch Streets</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt">Philadelphia, PA 19103-2799</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt">215.981.4000</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 3pt">Fax 215.981.4750</P>



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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: right">John P. Falco</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: right">direct dial: (215) 981- 4659</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: right">direct fax: (866) 422 - 2114</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: right">falcoj@pepperlaw.com</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; padding: 0; margin-top: 0; text-align: center; margin-bottom: 0">June 8, 2018</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="width: 50%">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Division of Investment Management </P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Attn: Alberto Zapata, Senior Counsel</P></TD>
    <TD STYLE="width: 50%; font-size: 11pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 11pt"><B>Re:</B></TD>
    <TD STYLE="width: 90%">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>The Herzfeld Caribbean Basin Fund, Inc. (the &ldquo;Fund&rdquo;)
        </B></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>1940 Act File No. 811-06445</B></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>1933 Act File No. 333-224685</U></B></P></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Zapata:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 1in">This letter responds to the written comments of
the staff of the Commission (the &ldquo;Staff&rdquo;) to the Fund&rsquo;s Registration Statement on Form N-2 (the &ldquo;Registration
Statement&rdquo;) provided on June 4, 2018. The Registration Statement was filed on May 4, 2018 under the Securities Act of 1933,
as amended, and under the Investment Company Act of 1940, as amended. The Registration Statement relates to the registration, under
the 1933 Act, of the proposed offering by the Company of additional shares of common stock, par value $0.001 per share on an immediate,
delayed or continuous basis in reliance on Rule 415 under the 1933 Act.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 1in">We appreciate the opportunity to address
the Staff&rsquo;s comments regarding certain disclosure in the Registration Statement. We have organized this letter by setting
forth the comments received in italicized text followed by the Fund&rsquo;s response to the Staff&rsquo;s comments.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">*&#9;*&#9;*</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>1.</I></B></TD><TD><B><I><U>General Comments</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><I>a)</I></TD><TD><I>Several pages of the prospectus contain blanks for missing disclosure, such as the fee table. Please insure that all missing
information is included in a pre-effective amendment responding to these comments.</I></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">June 8, 2018</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 2</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: Confirmed. To the extent available,
all missing information has been included in the pre-effective amendment filed with the Commission. Information not included will
be provided in a prospectus supplement applicable to a particular offering of shares registered in the Registration Statement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">b)</TD><TD><I>Please state in your response letter whether FINRA will or has reviewed the proposed underwriting terms and arrangements
of the transaction involved in the registration statement.</I></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: To the extent an offering of the securities
registered under this registration statement involves a FINRA member any such underwriting terms or arrangements will be provided
to FINRA for its review.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>2.</I></B></TD><TD><B><I><U>Registration Statement Cover Page</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>Please confirm supplementally that the &ldquo;Amount Being
Registered&rdquo; in the &ldquo;Calculation of Registration Fee under the Securities Act of 1933&rdquo; table will include all
shares that may be issued as part of the Underwriters&rsquo; over-allotment option.</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: Confirmed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>3.</I></B></TD><TD><B><I><U>Cover Page</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>The form of prospectus supplement filed with this registration
statement contains a proposed offering table on the cover page. Please modify the table to include the term &ldquo;Sales Load&rdquo;
so that readers can associate the cover page sales load information with the corresponding term in the fee table. See Item 1.g.
of Form N-2. </I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: The form of prospectus supplement
has been revised to reflect the Staff&rsquo;s comment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>4.</I></B></TD><TD><B><I><U>Fee Table</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>Please remove the line item for acquired fund fees and
expenses and companion footnote 3 given that no such expenses were incurred.</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: The Prospectus has been revised to
reflect the Staff&rsquo;s comment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>5.</I></B></TD><TD><B><I><U>Fee Table</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>(p. 9) Please provide the full name of the fund&rsquo;s new auditor
upon first use.</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: The Prospectus has been revised to
reflect the Staff&rsquo;s comment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">June 8, 2018</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 3</P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>6.</I></B></TD><TD><B><I><U>Ownership of the Fund by Directors</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>(p. 28) Please provide ranges of ownership and aggregate
beneficial ownership as of the end of the most recently completed calendar year. See Instruction 1 to Items 18.7. and 18.8. of
Form N-2.</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: The Prospectus has been revised to
reflect the Staff&rsquo;s comment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>7.</I></B></TD><TD><B><I><U>Plan of Distribution</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>a. Please disclose the amount of the sales load as a percentage
of the public offering price in accordance with Item 5.3. of Form N-2.</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: The Prospectus has been revised to
state that a prospectus supplement or supplements will describe the terms of the offering of the securities, including the amount
of the sales load, if any, as a percentage of the public offering price.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>b. The Fund states &ldquo;[u]nder agreements that we may
enter, underwriters, dealers and agents who participate in the distribution of shares of our securities may be entitled to indemnification
by us against certain liabilities, including liabilities under the Securities Act, or contribution with respect to payments that
the agents or underwriters may make with respect to these liabilities.&rdquo; Please add additional detail describing such indemnification
provisions in accord with Item 5.4. of Form N-2.</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.3in"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: The Prospectus has been revised to
state that a prospectus supplement or supplements will describe the terms of such indemnification provisions, if any.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>8.</I></B></TD><TD><B><I><U>Part C</U></I></B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>Auditor&rsquo;s Consent. The Fund includes an auditor&rsquo;s
consent dated May 4, 2018. Please confirm that the Fund will file an auditor&rsquo;s consent that is no more than 30 days old
at the time of acceleration.</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.8in"><U>Response</U>: Confirmed. An Auditor&rsquo;s Consent
has been included in the pre-effective amendment filed with the Commission.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">*&#9;*&#9;*</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">June 8, 2018</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 3</P>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 1in">Please direct any
questions concerning this letter to my attention at 215-981-4659, or in my absence to John M. Ford of this office at 215.981.4009.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 1in">&nbsp;</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 35%">Very truly yours,</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>/s/ John P. Falco</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>John P. Falco</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>


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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">cc:</P></TD>
    <TD STYLE="width: 95%">
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify">Reanna
Lee, Esq.</P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt">John M. Ford, Esq.</P></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>



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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
