<SEC-DOCUMENT>0001548123-16-000610.txt : 20160526
<SEC-HEADER>0001548123-16-000610.hdr.sgml : 20160526
<ACCEPTANCE-DATETIME>20160526115012
ACCESSION NUMBER:		0001548123-16-000610
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		17
CONFORMED PERIOD OF REPORT:	20160525
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20160526
DATE AS OF CHANGE:		20160526

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAR LAKE RECREATION INC
		CENTRAL INDEX KEY:			0001074871
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				870620495
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49671
		FILM NUMBER:		161676952

	BUSINESS ADDRESS:	
		STREET 1:		4685 S. HIGHLAND DRIVE #202
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84117
		BUSINESS PHONE:		801-278-9424

	MAIL ADDRESS:	
		STREET 1:		4685 S. HIGHLAND DRIVE #202
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84117
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8kchangeinacct052516.htm
<DESCRIPTION>CURRENT REPORT ON FORM 8-K DATED MAY 25, 2016
<TEXT>
<HTML>
<head><title>United States Securities and Exchange Commission</title> </head> <body style="FONT-SIZE:10pt; FONT-FAMILY:'Times New Roman'; COLOR:#000000; MARGIN-TOP:0px"><a name=fis_top_of_document /><a name=kentex0410k_txt /><a name=fis_form /> <div style=WIDTH:576px> <p style="FONT-SIZE:18pt; MARGIN:0px" align=center><b>United States Securities and Exchange Commission</b></p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center><b>Washington, D.C. 20549</b></p> <p style=MARGIN:0px align=center><br></p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:16pt; MARGIN-TOP:21px" align=center><b>FORM 8-K</b></p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:16pt; MARGIN-TOP:13px" align=center><b>CURRENT REPORT</b></p> <p style="PADDING-LEFT:48px; MARGIN:0px" align=center>Pursuant to Section 13 or 15[d] of the Securities Exchange Act of 1934</p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center><u>May 25, 2016</u></p> <p style=MARGIN:0px align=center>Date of Report</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:16pt; FONT-FAMILY:Times New Roman Bold,Times New Roman; MARGIN-TOP:14px" align=center><b><u>BEAR LAKE RECREATION, INC.</u></b></p> <p style=MARGIN:0px align=center>(Exact name of Registrant as specified in its Charter)</p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center><br></p></div> <table style="FONT-SIZE:10pt; MARGIN-TOP:0px" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=209> <td width=181> <td width=216 /> </tr><tr> <td width=209 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px align=center><u>Nevada</u></p></td> <td width=181 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px align=center><u>000-49671</u></p></td> <td width=216 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px align=center><u>87-0620495</u></p></td></tr> <tr> <td width=209 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px align=center>(State or Other Jurisdiction of</p></td> <td width=181 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px align=center>(Commission File Number)</p></td> <td width=216 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px align=center>(I.R.S. Employer Identification No.)</p></td></tr> <tr> <td width=209 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px align=center>Incorporation)</p></td> <td width=181 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style="PADDING-LEFT:9px; MARGIN:0px; PADDING-RIGHT:9px">&nbsp;</p></td> <td width=216 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style="PADDING-LEFT:9px; MARGIN:0px; PADDING-RIGHT:9px">&nbsp;</p></td></tr></table> <div style=WIDTH:576px> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center>4685 S. Highland Drive, Suite #202</p> <p style=MARGIN:0px align=center><u>Salt Lake City, Utah 84117</u></p> <p style=MARGIN:0px align=center>&nbsp;(Address of Principal Executive Offices)</p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center><u>(801) 278-9424</u></p> <p style=MARGIN:0px align=center>(Registrant&#146;s Telephone Number, including area code)</p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center><u>N/A</u></p> <p style=MARGIN:0px align=center>&nbsp;(Former name or former address, if changed since last report.)</p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=justify>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 (see general instruction A.2. below):</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px align=justify>[&nbsp;&nbsp;] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>[&nbsp;&nbsp;] Soliciting material pursuant to Rule 14-a-12 under the Exchange Act (17 CFR 240.14a-12)</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>[&nbsp;&nbsp;] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>[&nbsp;&nbsp;] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px align=center><br><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px" align=center><b>NAME REFERENCES</b></p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=justify>In this Current Report, references to &#147;Bear Lake,&#148; the &#147;Company,&#148; &#147;we,&#148; &#147;our,&#148; &#147;us&#148; and words of similar import refer to &#147;Bear Lake Recreation, Inc.,&#148; the Registrant, which is a Nevada corporation.</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px align=center><b>FORWARD-LOOKING STATEMENTS</b></p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=justify>This Current Report contains certain forward-looking statements, and for this purpose, any statements contained herein that are not statements of historical fact may be deemed to be forward-looking statements. Without limiting the foregoing, words such as &#147;may,&#148; &#147;will,&#148; &#147;expect,&#148; &#147;believe,&#148; &#147;anticipate,&#148; &#147;estimate,&#148; &#147;continue&#148; or comparable terminology are intended to identify forward-looking statements. &nbsp;These statements by their nature involve substantial risks and uncertainties, and actual results may differ materially depending on a variety of factors, many of which are not within our control. </p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><font style=BACKGROUND-COLOR:#ffffff>We believe that it is important to communicate our future expectations to investors and shareholders. However, there may be events in the future that we are not able to accurately predict or control, including uncertainties and events that may cause our actual results to differ materially from the expectations we have described in our forward-looking statements. Except as required by law, we undertake no obligation to update publicly any forward-looking statements, whether as a result of new information, future events or otherwise. &nbsp;All forward-looking statements should be considered in light of our reports and registration statements filed in the Edgar Archives of the United States Securities and Exchange Commission (the &#147;SEC&#148;).</font></p> <p style=MARGIN:0px><br></p> <p style="MARGIN-BOTTOM:-2px; WIDTH:96px; FLOAT:left; MARGIN-TOP:0px"><b>Item 4.01</b></p> <p style="MARGIN:0px; TEXT-INDENT:-2px"><b>Changes in Registrant&#146;s Certifying Accountant</b></p> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style=MARGIN:0px align=justify>On May 25, 2016, Bear Lake Recreation, Inc. (the &#147;Company&#148;) notified its independent registered public accounting firm, Mantyla McReynolds, LLC (&#147;Mantyla McReynolds&#148;), that the Company had decided to change auditors and was therefore dismissing Mantyla McReynolds, effective immediately. &nbsp;The Company&#146;s decision was approved by its Board of Directors; on that same date, and concurrent with Mantyla McReynolds&#146;s dismissal, the Board of Directors appointed Heaton &amp; Company, PLLC (&#147;Heaton&#148;) as the Company&#146;s new independent registered public accounting firm.</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>During the fiscal years ended June 30, 2015, and 2014, and through May 24, 2016, neither the Company nor anyone acting on its behalf consulted Heaton regarding (i) either 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&#146;s financial statements; and neither a written report nor oral advice was provided to the Company that Heaton concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>The reports of Mantyla McReynolds regarding the Company&#146;s financial statements for the fiscal years ended June 30, 2015, and 2014, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except to indicate that there was substantial doubt about the Company&#146;s ability to continue as a going concern.</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>During the fiscal years ended June 30, 2015, and 2014, and through May 25, 2016, the Company did not (i) have any disagreements (as defined in Item 304(a)(1(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Mantyla McReynolds on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Mantyla McReynolds, would have caused it to make reference thereto in connection with its reports; or (ii) experience any reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>The Company provided Mantyla McReynolds with a copy of this disclosure on May 25, 2016 and requested that Mantyla McReynolds furnish the Company with a letter addressed to the Securities and Exchange Commission (the &#147;SEC&#148;) stating whether or not it agrees with the above statements and, if not, </p> <p style=MARGIN:0px align=justify><br><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px" align=justify>stating the respects in which it does not agree. &nbsp;A copy of Mantyla McReynolds&#146;s letter, dated May 24, 2016, is filed as Exhibit 16.1 to this Current Report on Form 8-K.</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px align=justify><b>Item 9.01 Financial Statements and Exhibits.</b></p> <p style=MARGIN:0px><br></p> <p style="MARGIN-BOTTOM:-2px; WIDTH:48px; FLOAT:left; MARGIN-TOP:0px; TEXT-INDENT:24px">(b)</p> <p style="PADDING-LEFT:24px; MARGIN:0px; TEXT-INDENT:-2px">Exhibits.</p> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style="MARGIN-BOTTOM:-2px; WIDTH:240px; FLOAT:left; MARGIN-TOP:0px"><b>Exhibit No.</b></p> <p style="MARGIN:0px; TEXT-INDENT:-2px"><b>Exhibit Description</b></p> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style="MARGIN-BOTTOM:-2px; WIDTH:240px; FLOAT:left; MARGIN-TOP:0px">16.1</p> <p style="PADDING-LEFT:240px; MARGIN:0px; PADDING-RIGHT:6px; TEXT-INDENT:-2px">Letter from Mantyla McReynolds to the SEC dated May 25, 2016</p> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style=MARGIN:0px align=center><b>SIGNATURES</b></p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px align=justify>Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly authorized.</p> <p style=MARGIN:0px align=center><br></p> <p style=MARGIN:0px align=center><b>BEAR LAKE RECREATION, INC.</b></p> <p style=MARGIN:0px><br></p> <table width=100% style="FONT-SIZE:10pt; MARGIN-TOP:0px" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=46> <td width=130> <td width=92> <td width=38> <td /> </tr><tr> <td width=46 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px><i>Date: </i></p></td> <td width=130 style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px><i>May 25, 2016</i></p></td> <td width=92 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style="FONT-SIZE:12pt; MARGIN:0px">&nbsp;&nbsp;</p></td> <td width=38 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px><i>By: </i></p></td> <td style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px><i>/s/Wayne Bassham</i></p></td></tr> <tr> <td width=46 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style="FONT-SIZE:12pt; MARGIN:0px">&nbsp;&nbsp;</p></td> <td width=130 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style="FONT-SIZE:12pt; MARGIN:0px">&nbsp;&nbsp;</p></td> <td width=92 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style="FONT-SIZE:12pt; MARGIN:0px">&nbsp;&nbsp;</p></td> <td width=38 style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style="FONT-SIZE:12pt; MARGIN:0px">&nbsp;&nbsp;</p></td> <td style="PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:9px; MARGIN-TOP:0px; PADDING-RIGHT:9px" valign=top> <p style=MARGIN:0px><i>Wayne Bassham, Principal Executive Officer</i></p></td></tr></table> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px><br><br></p></div></body>
<!-- EDGAR Validation Code: 4EFEB4C8 -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>f8kapprovalletterchangeinaud.htm
<DESCRIPTION>LETTER FROM MANTYLA MCREYNOLDS, LLC
<TEXT>
<HTML>
<head><title>Converted by EDGARwiz</title> </head> <body style="FONT-SIZE:10pt; FONT-FAMILY:'Times New Roman'; COLOR:#000000; MARGIN-TOP:0px"> <div style=WIDTH:696px> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:48px"><img width=374 alt=[f8kapprovalletterchangein001.jpg] height=63 src=f8kapprovalletterchangein001.jpg align=bottom></p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:88px">May 25, 2016</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:50px">Securities and Exchange Commission</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:2px">100 F Street N.E.</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:2px">Washington, D.C. 20549</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:34px">We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:2px">on May 24, 2016, to be filed by our former client, Bear Lake Recreation, Inc. &nbsp;We agree with the</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:2px">statements made in response to that Item insofar as they relate to our Firm.</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:18px">We have no basis to agree or disagree with the other statements included in such Form 8-K.</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:18px">Very truly yours,</p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:20px"><i>/s/Mantyla McReynolds, LLC</i></p> <p style="MARGIN-BOTTOM:0px; FONT-SIZE:10.5pt; FONT-FAMILY:Trebuchet MS,Times New Roman; MARGIN-TOP:18px">Mantyla McReynolds, LLC</p> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:18px"><img width=607 alt=[f8kapprovalletterchangein003.gif] height=0 src=f8kapprovalletterchangein003.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein005.gif] height=0 src=f8kapprovalletterchangein005.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein007.gif] height=0 src=f8kapprovalletterchangein007.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein009.gif] height=0 src=f8kapprovalletterchangein009.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein011.gif] height=0 src=f8kapprovalletterchangein011.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein015.gif] height=0 src=f8kapprovalletterchangein015.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein017.gif] height=0 src=f8kapprovalletterchangein017.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein019.gif] height=0 src=f8kapprovalletterchangein019.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein021.gif] height=0 src=f8kapprovalletterchangein021.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein023.gif] height=0 src=f8kapprovalletterchangein023.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein025.gif] height=0 src=f8kapprovalletterchangein025.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein027.gif] height=0 src=f8kapprovalletterchangein027.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein029.gif] height=0 src=f8kapprovalletterchangein029.gif align=bottom><img width=607 alt=[f8kapprovalletterchangein031.gif] height=0 src=f8kapprovalletterchangein031.gif align=bottom></p> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:18px"><br><br></p></div></body>
<!-- EDGAR Validation Code: 81C8344D -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>f8kapprovalletterchangein031.gif
<TEXT>
begin 644 f8kapprovalletterchangein031.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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MT+5KU[JTNG;-RXQKUV8@NG1VS4N7:]=FS6AUK8N7:]<0S;AV[=H,1-=8)7C
M"M&,6=>BY4@P ]$U5C-8S7C@Y=JU:UT2Y&C5Q<LU5@]:7;O&:L:#&:RN76LU
MX\$,1->NL9HQZ]JU&8*N74,TXQHZ=.C0H4.'#ATZ=.C0H4.'#ATZ=.@" @ [

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>f8kapprovalletterchangein001.jpg
<TEXT>
begin 644 f8kapprovalletterchangein001.jpg
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MTW7C\T:4I(6TE<34Y/2EM<75Y?569G:&EJ:VQM;F]B<W1U=G=X>7I[?'_]H
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M^SS<W%PK>H?5;KG6LAL9'5V675@\MIJ!]%O_ $5?_P 6V1ZWU8K9,FBVRO\
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M!IBC]L]OS6R,I0C$[Y#_ ,W_ 'GML3&JQ,6K%I$54,;6P>31"SLWZQ8].4[
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M"W< =KN1/8KF_JC]4F=&?D9N2&NSLBQ^V-1747':UI\3R5TR2 F0)1&@EO\
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-))3]5)+Y5224_P#_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>f8kapprovalletterchangein003.gif
<TEXT>
begin 644 f8kapprovalletterchangein003.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
M                     "P     M0,!   (_P"O7;MV[=JU:]>N7;MV[=HU
M5@]87;MV[=JU:]>N76LU8\8#5M=8S7C0I=4U1#.ZS&B%;@:B:]>N=6EU[1HK
M+]=8S7@PX]JU&8BN7;N&2-"U:]>N76,EZ-JU:]>N7;MV[=HU1#,07;MV[=JU
M:]>N17O ZMJU:]>N7;N&2-"U:]<>L+HV:P:K:]>N7;N&* &K:]>N7;MVK0N-
M+C.N7;O61="U:]=FM&+U8$:7:UZZ"$*0 -&U:]>N7;LV:T:K:]<0S;AVK=6,
M:]>N(9KA90:B:]>N7;MV#9&#5M>N7;MV[=JU:ZUFL)HAZ)J7&0FZ7+LV:P:K
M&0AF7+MV[=J5!S,0S?]@=>W:%2\SNEQ#APX=.G1=$ER[=NW:M2X/9B!J=071
M#$37(#*#%S,@<LTUU\S0Q0Q>7(/(# ]T<0TZZ*"##CKHH(/.##-<<\TUUUS3
MR@RM7',-(C-<<\T5B%SCQ0,S"')-*S-X,8,@UUQSS3777'/--==<@T47UUPS
M@R#77'.-%S.@,X,7UUQSC2 S7'/--==<<TT7,UQSS3777',-(@FP<LTUUUQS
M32LSS/  *]=<P\H,U[ RPP-=M'+--==<P\H,K5QSS3777(/(# _,<,TUUW3A
MQ377L#+#-==X,4,7,\R"SC777',-(@E<<\TUUUQSS377S#)#-+/,D( 7K,S_
M@,@UUUR#B"#HH(/.-==<<\TU,[!RS3777'.-(%Y<(\@#,WAQ#2LSS#!#*]=<
M(T@.@B#P@"#HH'/--==<<\T#K%PSRPRL7'/--8BPXD47UUQSS3778-'%-==<
M(\@,UUQS330/L'+--=<(,L,UUUQSS3777',-(C,@<LTUUUQSS377>#'#-==<
MT\H,7LP@R#77"#+#-==<<\TUUUQSS377>,'*-=>P,D,KU[ RPRS7S.#%-==<
M(\@,UUQSS34S"'+--==<@X@@UUQSS3777'/--=>P,D,KUUPS@R#77'/--=<@
MTL(LUUPSRPRL7'/--==<<\TUUP@RPS777'.-(#-<_W.-(#-<<\TUUR RPRS7
M7',-(C/,<@TB,UQSS3777'---#E<<<TUUUQSS371/,#*-==<<TTK,\SP "O7
MM#(#(M=<<\T5LZ"##CKHL.(%.M=<,X,7UUPS@R#7"#+#-==<$\T#K%QSS36"
MS'#--==<,TL7UUQSS3777'/--==<@T47UUPCR S77'/--==<(\@,UZ"##CKH
MH(,..NB@@\XUUUQSS0P 073MVK5K@EIU\7+MVK49@JY=FX'HVK5KU[!TN7;M
MVK5KUZY=\S*#U;5KUZY=Z^+EVK5K7A!=NW;-"Z(9LZY=0^3EVK5K@A#-0'3M
MVK4NK:Y=8^7EVK5KUV8@FG21H,LU+P@>"+IVK8L@+PAF7$/T (&7:]>N=9GQ
M0-"U:]=FS<#29<8U5C-:S9@Q8]:U:ZQFS)C1ZMJU:]>N7;N&:(:7&5ZN76,U
MP\L,0>C0(;J"*,$#0==F)'C "ATZ=.C0H4.'#ATZ=.C0H4.'#ATZ=.@" @ [

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>f8kapprovalletterchangein005.gif
<TEXT>
begin 644 f8kapprovalletterchangein005.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
M                     "P     M0,!   (_P"O7;MV[=JU:]>N7;MV[=HU
M5@Y:7;MV[=JU:]>N71.$J%67&==:S9C1I=6U&8BN>;ER;4:7:]=:S6!U[9H@
M+]>\L&KU0-"U&5ZN7;OF!=&U:]>N76.%"!TZ=.C07;MV[=JU&0A:S+IV[=JU
M:]>N17O "ATZ=.C0H4/7I=6U:]>N>+F&:,:U:]>N7;LF*\&,:]>N7;LF:,:L
M:U>\7+LVP\NU:]$>M&(U8X:7:X)F>&DU8\:U:]>N7;LV:T:K:]>\=+EVK=4,
M5M=:S6!U#=&,6>BN7;MV#5&+6=>N7;MV[=JU:ZQF=$F J%675JP>L+IV;<85
M1*P>"+IV#=&,5JR\//]@=0W1C&BS9B"Z=NW:M6N($'A!=^W:-2\/9K!"-*-+
M D37S(#(-8+,<,TU@LQP#2LSM,+*##-X<<TUUUQSS3777'.-( @(<LTUUUS3
MB@.M7'.-(#-<<\T57EPC2 (Y"')-%UY<P\H,K:"##CKHH(,..NB@,X,7UUPS
M R+77'.-(#-<,X,@UUQSC2 S7'/--==<@T@""'AQS3777'.-+ G,<,TUUUQS
MC2"(M-+%#-=<P\H,U[0RPPQ=M'+--==<P\H,K:"##CK77.,%*ZT\(,@UUW3A
MQ377Y"#(-:W,P,HU77AQS3777'.-%S-<@PXZZ%QSS3777#,#*]?,\( 7K,S_
MX,4UUUSC!2+HH(/.-==<<\TU,[!RS3777'.-(()<(\@#,PARC1>LS#*#%]=<
M(\@,7<QRQ0/77'/--==<<\T57ER#R S77'/--5Y<XT47UUQSS3778-'%-==<
M(\@,UUQSS34S('+--=<(,L,UZ*!SS3777'/-# BT,,LUUUQSS377>#'#-==<
MTX47U[ R0RO7"#+#->B@@PXZZ*!SS377>,'*-==<,X,@UPC2Q377S"#(-==<
M(\@#UUQSS34S"'+--==<@X@7UUQSS3777'/--=<@,L,LU\PR RO77'/--=<@
M,L,LUUS#R@.L7'/--==<<\TUUP@RPS777'--*S.T_W)-%X)<<\TUUR RPRS7
M7'/--3.P<DT77EQSS3777'.-%PD@(,@UUUQSS371/,#*-==<<XT7B$23PQ7H
MH#/##-=<(T@7UUQSS377L.+%-==<(\@,U\PR0RO7"#+#-==<<\T,B%QSS36"
MS'#--==<<TT7K:"##CKHH(,..NB@,X,7UUPCR S77'/--==<(\@,UUQSS377
M7'/--==<<\TUUUS3R@P F84.';IK7JYU\7+MVC4O7:ZQFG'MVK5KU[!T08<.
MW;5KUZZU<I!@QK5KUZY=\S+CVK5K,P2A0\?*"ZL'K*Y=$S3CVK5K75K-Z'+M
M6JL9K*Y=$^3EVK5KUV9<070DZ($70:UFS+AVK<L,0:P>>/'"RHN#5M<0"9HE
MZ,&U:]>P=+DV:T8K1#.\L)HUH\NU:UY8S9KA!1TZ=->N7;LV0] U5C.N79LA
MZ%JK&:RNL9KAA967!X(0L4K@!1TZ=.C0H4.'#ATZ=.C0H4.'#ATZ=.@" @ [

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>f8kapprovalletterchangein007.gif
<TEXT>
begin 644 f8kapprovalletterchangein007.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>f8kapprovalletterchangein009.gif
<TEXT>
begin 644 f8kapprovalletterchangein009.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>f8kapprovalletterchangein011.gif
<TEXT>
begin 644 f8kapprovalletterchangein011.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>f8kapprovalletterchangein015.gif
<TEXT>
begin 644 f8kapprovalletterchangein015.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>f8kapprovalletterchangein017.gif
<TEXT>
begin 644 f8kapprovalletterchangein017.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>f8kapprovalletterchangein019.gif
<TEXT>
begin 644 f8kapprovalletterchangein019.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
MS#, _S,S #,S,S,S9C,SF3,SS#,S_S-F #-F,S-F9C-FF3-FS#-F_S.9 #.9
M,S.99C.9F3.9S#.9_S/, #/,,S/,9C/,F3/,S#/,_S/_ #/_,S/_9C/_F3/_
MS#/__V8  &8 ,V8 9F8 F68 S&8 _V8S &8S,V8S9F8SF68SS&8S_V9F &9F
M,V9F9F9FF69FS&9F_V:9 &:9,V:99F:9F6:9S&:9_V;, &;,,V;,9F;,F6;,
MS&;,_V;_ &;_,V;_9F;_F6;_S&;__YD  )D ,YD 9ID F9D S)D _YDS )DS
M,YDS9IDSF9DSS)DS_YEF )EF,YEF9IEFF9EFS)EF_YF9 )F9,YF99IF9F9F9
MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>f8kapprovalletterchangein021.gif
<TEXT>
begin 644 f8kapprovalletterchangein021.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
MS#, _S,S #,S,S,S9C,SF3,SS#,S_S-F #-F,S-F9C-FF3-FS#-F_S.9 #.9
M,S.99C.9F3.9S#.9_S/, #/,,S/,9C/,F3/,S#/,_S/_ #/_,S/_9C/_F3/_
MS#/__V8  &8 ,V8 9F8 F68 S&8 _V8S &8S,V8S9F8SF68SS&8S_V9F &9F
M,V9F9F9FF69FS&9F_V:9 &:9,V:99F:9F6:9S&:9_V;, &;,,V;,9F;,F6;,
MS&;,_V;_ &;_,V;_9F;_F6;_S&;__YD  )D ,YD 9ID F9D S)D _YDS )DS
M,YDS9IDSF9DSS)DS_YEF )EF,YEF9IEFF9EFS)EF_YF9 )F9,YF99IF9F9F9
MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>f8kapprovalletterchangein023.gif
<TEXT>
begin 644 f8kapprovalletterchangein023.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>f8kapprovalletterchangein025.gif
<TEXT>
begin 644 f8kapprovalletterchangein025.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>f8kapprovalletterchangein027.gif
<TEXT>
begin 644 f8kapprovalletterchangein027.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>f8kapprovalletterchangein029.gif
<TEXT>
begin 644 f8kapprovalletterchangein029.gif
M1TE&.#EAM0,! /<         ,P  9@  F0  S   _P S   S,P S9@ SF0 S
MS  S_P!F  !F,P!F9@!FF0!FS !F_P"9  "9,P"99@"9F0"9S "9_P#,  #,
M,P#,9@#,F0#,S #,_P#_  #_,P#_9@#_F0#_S #__S,  #, ,S, 9C, F3,
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MS)F9_YG, )G,,YG,9IG,F9G,S)G,_YG_ )G_,YG_9IG_F9G_S)G__\P  ,P
M,\P 9LP F<P S,P _\PS ,PS,\PS9LPSF<PSS,PS_\QF ,QF,\QF9LQFF<QF
MS,QF_\R9 ,R9,\R99LR9F<R9S,R9_\S, ,S,,\S,9LS,F<S,S,S,_\S_ ,S_
M,\S_9LS_F<S_S,S___\  /\ ,_\ 9O\ F?\ S/\ __\S /\S,_\S9O\SF?\S
MS/\S__]F /]F,_]F9O]FF?]FS/]F__^9 /^9,_^99O^9F?^9S/^9___, /_,
M,__,9O_,F?_,S/_,____ /__,___9O__F?__S/___P   ! 0$" @(# P,$!
M0%!04&!@8'!P<(" @)"0D*"@H+"PL,# P-#0T.#@X/#P\/___P
M
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
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
