<SEC-DOCUMENT>0000058361-13-000029.txt : 20130917
<SEC-HEADER>0000058361-13-000029.hdr.sgml : 20130917
<ACCEPTANCE-DATETIME>20130917172409
ACCESSION NUMBER:		0000058361-13-000029
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20130917
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130917
DATE AS OF CHANGE:		20130917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEE ENTERPRISES, INC
		CENTRAL INDEX KEY:			0000058361
		STANDARD INDUSTRIAL CLASSIFICATION:	NEWSPAPERS:  PUBLISHING OR PUBLISHING & PRINTING [2711]
		IRS NUMBER:				420823980
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06227
		FILM NUMBER:		131102057

	BUSINESS ADDRESS:	
		STREET 1:		201 N. HARRISON STREET, STE. 600
		CITY:			DAVENPORT
		STATE:			IA
		ZIP:			52801
		BUSINESS PHONE:		5633832100

	MAIL ADDRESS:	
		STREET 1:		201 N. HARRISON STREET, STE. 600
		CITY:			DAVENPORT
		STATE:			IA
		ZIP:			52801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEE ENTERPRISES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>nonrelianceonauditreport8-k.htm
<DESCRIPTION>8-K
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>Nonreliance on Audit Report 8-K</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="se5de6b3b877344b68285cc5d51e6c963"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-bottom:10px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">UNITED STATES </font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">SECURITIES AND EXCHANGE COMMISSION</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:18pt;"><font style="font-family:inherit;font-size:18pt;font-weight:bold;">FORM  8-K</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">CURRENT REPORT</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">PURSUANT TO SECTION 13 OR 15(d) OF THE</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">SECURITIES EXCHANGE ACT OF 1934</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Date of Report (Date of earliest event reported):&#160;&#160;September 12, 2013</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">_______________________________________________________________________</font></div><div style="line-height:120%;padding-bottom:4px;padding-top:16px;text-align:center;font-size:20pt;"><font style="font-family:inherit;font-size:20pt;font-weight:bold;">LEE ENTERPRISES, INCORPORATED</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#32;(Exact name of Registrant as specified in its charter)</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">_______________________________________________________________________</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Commission File Number 1-6227</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:91.796875%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="45%"></td><td width="55%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Delaware</font></div><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(State of Incorporation)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42-0823980</font></div><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(I.R.S. Employer Identification No.)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">201 N. Harrison Street, Davenport, Iowa  52801</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Address of Principal Executive Offices)</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(563) 383-2100</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Registrant's telephone number, including area code</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">_____________________________________________________________________________________</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">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:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">[  ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">[  ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">[  ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">[  ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="s231a14eab530453385a464f2807f3a1a"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:80px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item 4.02.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">Non-Reliance on Previously Issued Financial Statements and Related Audit Report</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;">.</font></div></td></tr></table><div style="line-height:174%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(b) On September 12, 2013, Lee Enterprises, Incorporated (the &#8220;Company&#8221;) was informed by management of Madison Newspapers, Inc. (&#8220;MNI&#8221;), a 50% owned equity method investee, that MNI had been notified by McGladrey LLP (&#8220;McGladrey&#8221;) that reliance should not be placed on McGladrey's audit reports on the consolidated financial statements of MNI for the fiscal years ended September 27, 2009, September 26, 2010, September 25, 2011 and September 30, 2012 (the &#8220;McGladrey Audit Reports&#8221;).  On September 13, 2013, the Company received a letter from McGladrey withdrawing the McGladrey Audit Reports, revoking its consent that was included in the Company's Annual Reports on Form 10-K to incorporate the McGladrey Audit Reports by reference in any of the Company's registration statements and resigning as MNI's auditor</font><font style="font-family:Arial;font-size:10pt;">.</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">MNI is not a Significant Subsidiary of the Company, as defined by Rule 1-02(w) of Regulation S-X. However, the Company's registered independent accounting firm, KPMG LLP (&#8220;KPMG&#8221;), referenced the work of McGladrey in KPMG's audit report on the Company's consolidated financial statements for the 53-week period ended September 30, 2012 and each of the 52-week periods ended September 25, 2011 and September 26, 2010 (the &#8220;Company's Consolidated Financial Statements&#8221;) in the Company's Annual Report on Form 10-K for the year ended September 30, 2012. Accordingly, KPMG has withdrawn its report on the Company's Consolidated Financial Statements, since KPMG is no longer able to reference the McGladrey Audit Reports on MNI's financial statements. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In accordance with Rule 2-01 of Regulation S-X and the Public Company Accounting Oversight Board (United States) auditing and related professional practice standards, McGladrey has determined that its independence was impaired with respect to the McGladrey Audit Reports.</font><font style="font-family:Arial;font-size:10pt;">&#32;</font><font style="font-family:inherit;font-size:10pt;">Prior to such determination, the Company did not believe there were any issues relating to McGladrey's independence, and the Company continues to believe that the services provided by McGladrey to MNI, which involved drafting consolidated financial statements and related footnotes, did not compromise McGladrey's integrity or objectivity with respect to the McGladrey Audit Reports.</font><font style="font-family:inherit;font-size:10pt;">&#32;In connection with the McGladrey Audit Reports, McGladrey provided a representation to KPMG that McGladrey was, in fact, independent with respect to the Company and MNI during 2012.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company's Audit Committee and management continue to believe that the Company's 2012 Consolidated Financial Statements contained in its previously filed Form 10-K fairly present, in all material respects, the financial condition and results of operations of the Company as of the end of and for the periods presented and may continue to be relied upon, including account balances and disclosures related to MNI. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Nevertheless, in light of the requirements of federal securities laws and regulations and because the purpose of the auditor independence rules is to provide investors with confidence that audits of public companies are carried out objectively and impartially by the independent accounting firms, the Company has retained KPMG to perform additional work on the MNI account balances and disclosures that were previously supported by the McGladrey Audit Reports. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">KPMG plans to begin its audit work immediately. The Company plans to file an amended 2012 Annual Report on Form 10-K/A within 30 days, which the Company expects will include KPMG's updated audit report on the Company's Consolidated Financial Statements. There can be no assurance that KPMG will reach the same conclusions as McGladrey regarding the application of accounting standards, management estimates or other factors affecting MNI's financial statements in connection with KPMG's audit process, or that adjustments to MNI's prior financial results will not be required.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On September 16, 2013, the Company provided McGladrey and KPMG with a copy of the disclosures it is making in this Form 8-K in response to Item 4.02(b) of Form 8-K and requested that each of McGladrey and KPMG furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. KPMG's and McGladrey's response letters are included as Exhibits 7.01 and 7.02, respectively, to this Form 8-K.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company's Audit Committee of the Board of Directors was informed of the above-described matter on September 12, 2013 and authorized the Company's Vice President, Chief Financial Officer and Treasurer, as well as the Company's Secretary, to work directly with KPMG and McGladrey to resolve the matter.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="s231a14eab530453385a464f2807f3a1a"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:justify;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;font-weight:bold;">FORWARD-LOOKING STATEMENTS -</font><font style="font-family:Arial;font-size:8pt;">&#32;The Private Securities Litigation Reform Act of 1995 provides a &#8220;safe harbor&#8221; for forward-looking statements. This Current Report on Form 8-K contains information that may be deemed forward-looking that is based largely on our current expectations, and is subject to certain risks, trends and uncertainties that could cause actual results to differ materially from those anticipated. Among such risks, trends and other uncertainties, which in some instances are beyond our control, are our ability to generate cash flows and maintain liquidity sufficient to service our debt, comply with or obtain amendments or waivers of the financial covenants contained in our credit facilities, if necessary, and to refinance our debt as it comes due. Other risks and uncertainties include the impact and duration of continuing adverse conditions in certain aspects of the economy affecting our business, changes in advertising demand, potential changes in newsprint and other commodity prices, energy costs, interest rates, labor costs, legislative and regulatory rulings, difficulties in achieving planned expense reductions, maintaining employee and customer relationships, increased capital costs, maintaining our listing status on the NYSE, competition and other risks detailed from time to time in our publicly filed documents. Any statements that are not statements of historical fact (including statements containing the words &#8220;may&#8221;, &#8220;will&#8221;, &#8220;would&#8221;, &#8220;could&#8221;, &#8220;believe&#8221;, &#8220;expect&#8221;, &#8220;anticipate&#8221;, &#8220;intend&#8221;, &#8220;plan&#8221;, &#8220;project&#8221;, &#8220;consider&#8221; and similar expressions) generally should be considered forward-looking statements. Readers are cautioned not to place undue reliance on such forward-looking statements, which are made as of the date of this Current Report on Form 8-K. We do not undertake to publicly update or revise our forward-looking statements.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:86.71875%;border-collapse:collapse;text-align:left;"><tr><td colspan="4"></td></tr><tr><td width="11%"></td><td width="6%"></td><td width="10%"></td><td width="73%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item 9.01</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">Financial Statements and Exhibits</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;">.</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:53px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:53px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:53px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:53px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(d)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Exhibits</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7.01</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Letter of KPMG LLP to the SEC dated September 17, 2013</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7.02</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Letter of McGladrey LLP to the SEC dated September 17, 2013</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="s01c24464a83d4b93b09e06313c1da700"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">SIGNATURES</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:683px;border-collapse:collapse;text-align:left;"><tr><td colspan="5"></td></tr><tr><td width="38px"></td><td width="200px"></td><td width="33px"></td><td width="274px"></td><td width="136px"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">LEE ENTERPRISES, INCORPORATED</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td rowspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font><img src="cschmidt.jpg" style="height:62px;width:158px;"></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Date:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">September 17, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">By:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Carl G. Schmidt</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Vice President, Chief Financial Officer,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">and Treasurer</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-7.01
<SEQUENCE>2
<FILENAME>kpmgresponseletter.htm
<DESCRIPTION>KPMG RESPONSE LETTER
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>KPMG Response Letter</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s5061a7e2cc014f1889996e9b423a58cc"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-bottom:13px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-bottom:13px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-bottom:13px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">September 17, 2013</font></div><div style="line-height:120%;padding-bottom:13px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">L</font><font style="font-family:inherit;font-size:11pt;">adies and Gentlemen:</font></div><div style="line-height:120%;padding-bottom:13px;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-bottom:13px;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">We are principal accountants for Lee Enterprises, Incorporated (the Company) and, under the date of December 14, 2012, we reported on the Company's consolidated financial statements as of September 30, 2012 and September 25, 2011 and for the 53-week period ended September 30, 2012 and each of the 52-week periods ended September 25, 2011 and September&#160;26, 2010, and the effectiveness of internal control over financial reporting as of September 30,&#160;2012. We have read the Company's statements included under Item 4.02(b) of its Form 8-K dated September 12, 2013, and we agree with the statements contained in the second paragraph, the last sentence in the third paragraph, the fifth paragraph, and the first sentence in the sixth paragraph. We are not in a position to agree or disagree with the remaining statements contained in Item 4.02(b) of the Company's Form 8-K.</font></div><div style="line-height:120%;padding-bottom:13px;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Very truly yours,</font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">/s/ KPMG LLP</font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-7.02
<SEQUENCE>3
<FILENAME>mcgladreyresponseletter.htm
<DESCRIPTION>MCGLADREY RESPONSE LETTER
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>McGladrey Response Letter</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s9237a44c24b84eeeaf71172819faee31"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:left;text-indent:288px;font-size:8pt;"><img src="mcgladreylogo.jpg" style="color:#717074;font-family:Arial;font-size:8pt;height:69px;width:204px;"><font style="font-family:Arial;font-size:8pt;color:#717074;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;text-align:left;padding-left:492px;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#717074;font-weight:bold;">McGladrey LLP</font></div><div style="line-height:120%;text-align:left;padding-left:492px;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:492px;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#717074;">One South Wacker Drive, Suite 500</font></div><div style="line-height:120%;text-align:left;padding-left:492px;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#717074;">Chicago, IL  60606</font></div><div style="line-height:120%;text-align:left;padding-left:492px;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#717074;">www.mcgladrey.com</font></div><div style="line-height:120%;text-align:left;padding-left:492px;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:492px;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">September 17, 2013</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Commissioners:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">We have read Lee Enterprises, Incorporated's statements included under Item 4.02(b) of its Form 8-K filed on September 17, 2013 and we agree with the statements included in the first paragraph, the second sentence of the second paragraph, and the first and last sentences of the third paragraph of Item 4.02(b). We have no basis to agree or disagree with any other statements in Item 4.02(b) of this Form 8-K. </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Sincerely,</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">/s/ McGladrey LLP</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>cschmidt.jpg
<TEXT>
begin 644 cschmidt.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_X0!F17AI9@``24DJ``@````$`!H!!0`!
M````/@```!L!!0`!````1@```"@!`P`!`````@```#$!`@`0````3@``````
M``!@`````0```&`````!````4&%I;G0N3D54('8U+C`P`/_;`$,``0$!`0$!
M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`?_;`$,!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`?_``!$(`#<`
MBP,!(@`"$0$#$0'_Q``?```!!0$!`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$`
M`A$#$0`_`/[^****`"BOR;^+W_!0OQK\4?BYXQ_9+_X)L>!_"_[1/QX\`>(#
MX*^/_P`;?%&I7MK^RU^QKK%S;W(!^*>N:4UI?_%[XF:3/!,TG[/_`,+]:L_$
MS7%C?Z=XP\7>`)K2>OB']NK_`()2?!W5?V(_VG_CS_P45_:/^/?[9?QF^&OP
M(^)WQBT;QIX^^,WBWX#_``(^$7Q5\#_#/Q%?^$M;^`W[//P?\3^`_A1\/[?0
MO$GF?\(G=>.H?B=X\N&UBYTKQ)X\\36FH/9D`_I"HKP?]EF'XB6W[,?[.=O\
M7?[</Q8@^!'PAA^)_P#PD]U/?>)?^%AQ?#[P]'XU_P"$AOKEGN;S7/\`A)%U
M+^UKJX9IKC4/M,TS&1V->\4`%%%%`!13`Z%VC#*9%579`PWJKEU1F7.0KF-U
M1L;6:.0#E&P^@`HK`\4^*?#'@;PSXA\:>-O$>@^#_!OA+1=4\2>*O%GBG5]/
M\/\`AGPSX=T2SFU+6=>\0:[JUQ::7HVBZ1IUO<7VJ:IJ-U;6.GV=O-=7,T,,
M3NO\T7[=W_!8+]K/XB?#7X>0?\$L_AUX=T#PG^T=^T3\-OV3O@+^VC\?_#^K
M/X?^,/Q*^*6L:OH$^I_LN?"&\THW/BCPK\/M-T?Q-\1M4^/WQ:T]/@I)X?\`
M`.NV&E>&_'DFM:)<.`?JY^W'_P`%2OV5OV$K[P]X"\?^*[/QK^T/X^CBD^&G
M[-G@[Q+X)T[XF>*[22UUJ_E\3:U?>.O$WA'P/\,/AOI6G>'/$&J>(/BA\4O%
M7A'P/I%AHU_NUBYU#[+IUS^%G[6W_!9;_@JKX`^(?PYTOX1_#K]@>P\%S^#=
M?_:`_:)LO`VL>._VW?&_[)'[-'A+XE>%O`FH_$;XWZE\)OBG\)O#.O0H?%MG
M?Z[X=^$-CXJUK^PM%\8:WHFL0V'AN_O[;]9/@=_P0L_X)^_#^_O?B/\`M`_"
MK3_V]/VE?%UGI[_%3]I+]MJTM?V@_&GCW7+2PLK(ZA:>%?B&OB#X?^!M+L([
M&&Q\+Z+X2\-V4OAW0+>PT7^UM26S^US?C#\3_`?P/^!/_!RS^SG\+_V.?A1X
M?^"7BQO@_P#L^>!_'_PD_9\\+^"_AI\'_'WP.\2>&?VXO%'[2'BKXX?#SPEI
M?AK0?$XT'PRO[/-OX;O-8L]1N+#7/#/P_>PN;R[L]'T>P`/V$US]M7]O+]D7
MPW#\:/VQOA+\#_VH/V0;CP[_`,)CKW[3O_!//0_B-;:U\)?`WV9];_X63\0/
MV=/B+XY^)_B7Q7\+H?"TL/B'6?&/PC^)'C2\\.Z+I^I:W>>&KK2GADA_7;X>
M?$/P+\6_`G@_XG_#'Q9H'CSX=^/O#ND^+?!?C+PQJ5MJ_A[Q-X:UVSBO](UG
M1]2M'EM[NQOK.>.:&2-ONML8(ZN@_(/]DJ"\_P"";?[5S_\`!.#6;N2/]D#X
M\6?B_P"*O_!-+4+N**;_`(5AJ6EWVI^,/VC/V-M?\332Q7NH6_A'5?$EO\3?
MV=5UB&^U>3X6ZQXB\"?V_K7_``K&%+>/X;):?\$M_P!L[PS^S+I.@?\`"-?\
M$]_VZ?%^MZI^S6MG'J4OA7]F/]M374U+Q)X^_9PT19;Z;2O`WP;_`&@;+2-2
M^*WP:\&Z?:VNEZ+\7K[XK^&/"]AIOAC4-$TK1P#]LZ***`"OQ]^+/Q*^*?\`
MP45^(OCK]E;]ESQSXZ^#_P"RK\/M:\0?#_\`:W_;3^&NJ:1I'C+Q9XHM-.B@
MU/\`9Q_9`\6S0:];V_B;2M0N;S1?CQ\;K72_M'PIO+&;P-X"G?XBW.I:]X#]
M&_X*`_$/XH_$?7/A_P#\$]_V:/',GPZ^.?[36AZUXC^)/Q>TQDGU;]G+]E#P
MOJ^D:5\5OB7I-M%%>3V_Q,\?C5)/A7\"&O;:STUO&FI:WXJ?6+-/A]>!_O?X
M2_"7X9_`?X;>#/@]\&_`_AOX:_"_X>Z':^&_!?@?PCID&D>'_#^CVFYDM;*S
MMU`WSSR37E]>7#S7^J:E=7FI:E<W>H7ES<R@%+X*_!+X2_LY_"[P9\%?@9\/
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M+^+/&]GK?B&XF^&'PG\(>,?"OQP_;`\.Z3<>!+SX@?M7_%C6/`&M^$K;PK\'
M/"ES;`'[<)^WK^T5^V'JU[X?_P""8/P@\&^(_A;:-+'=_M^?M-#Q'I_[*NLL
MD;1-'^SQX#\#:AI_Q,_:=FL]8M=4\/:_K5OKWPA^'^@ZKI^^P\9^+89?)%;4
M/V(_^"G-OX;NO$VF?\%D/BEK/QHT[33J.AZ'J/[)'[(FB_LWZKXEBLK)WT'Q
M!\/]/^&=W\4T\"ZQJ%K<6;M:_&Y_&F@Z7J'VFP\47.KV<EYJ7ZZZ3I.E:!I6
MF:%H6F:?HNAZ+I]GI.CZ/I-G;:=I6DZ5IUM'9Z?INFZ?9QPVECI]C:0PVMG9
MVL,-O:V\,<,,:1(B5\G?MW?M31?L??LS>/OB]IN@3>.?B9.NG^`O@)\*--^S
MW/B7XQ_'WQ[<CP[\*OAIX8T:34-.O->OM9\274.H:U9Z3,U]IO@O1_%7B=T3
M3=!O[F``Q_\`@G/^U-XB_;0_8S^"W[1/C3POHO@KQ_XKM?&WA/XF>%_#-U?7
MOA?2/BI\'?B5XR^"_P`48/"MSJ9DU&3PK+\0?A]XDN?#*WUUJ%U#H<VGPS:M
MK$B/JEY[[\>OCE\,OV9O@Q\3/C_\9?$EMX1^%WPC\'ZQXW\:^(+A6E^Q:+HM
ML\\L=I:I^^O]4OYO)TW1]+M]UWJFK7EGIMHDES<PH_@W_!/_`/9TO?V,_P!B
M?X'?`_QOKNFWWB[P+X-U?Q7\7O$D3:?8:!<_%CXC>)/$'Q<^-FL:=);VUA9V
MWAE_B9XT\97>CSW2_:4T/['-JMY>7_VR_F_%;X\?$WX9?\'"?[1>I?L!_`?Q
M]XFU3_@G1^RAXJT#XA_M_P#QK\`:IJ/A_1OVD/B%9:EJ%O\`"C]D/X;>(8+F
MPO-8\!3:QHWB+Q]\4/B!I-GJ.E77_"&^&SX(UC2M2/A+Q?JP!W/_``;WK\?O
MVC=0_;X_X*L_'[2?$G@J7_@HI\8/AXOP1^&GB2UO;67PI^S9^SKH_C70OA#?
M6*WMO&9+/5[3XD:SIJWEC<7.DZTWAG_A)+%D_MN8R_T'_$CXC^!?@_\`#_QI
M\5?B?XHTGP3\._AWX9UGQCXU\6Z[<?9M(\.^&O#]C-J6KZK?2A7D\FTL[>63
MRH(YKBX=4@M8)KB6*%]SPWX=T/P?X=T#PEX6TFQT'PSX7T72_#GAW0],@2UT
MS1="T2Q@TS2-*T^UB`CMK'3K"VMK.TMXP$AMX4C3Y4K\J_C!X6;]N[]O31O@
M'K>JW&H?LC?L)Z7X$^,GQ_\``$%W$/#/QY_:X\8ZG%XM_9P^&OCN"WB-WKO@
MO]F_P]X27X_>)O!MY?6OAW7OB%XX^!5SKVE>);;PQ?Z?8`'(>"_A-\3O^"J5
MS9_%K]KSPKJ'P^_8`3Q)X<\;?LZ?L3ZU:MI_B+]HK2]"-QJ/A3XQ_MS:?=V[
MW%[X3U356TCQY\-?V5X;BT\,V(L?#VL?'6V\::W;6WA70>C_`."G5E:?!#QA
M_P`$_/VZKK0;B]^$?["'[1'BG4OC;8Z%#)!'\/O@)\?O@)\2/V;/%7QB6PTW
M3-0EG\-_`N\\>>&/''C#3+>UMX;7X;Z;XOU9)H7T2V1_U[KS[XI^,OA9X!^'
MOBSQ3\;?%7P_\%?"C3]'NX?'7B+XIZYX<\.?#ZST#4$_LZ]B\6:OXNNK/PW;
M:/?1W?V&Z36+B.RNDN/LTH=)MC@&IJWCSP3H7@?4/B9K'B[PWIWPZTKPQ<^-
MM1\=7>M:?%X2L_!UII;ZW<>*9O$!N/[*7P_%HR-JC:M]J^P_V>OVP3F']Y7\
MY7_!(SQ3I/[:/_!4+_@II_P4*\6_!KQA\+O$%W\/_P!EKX4?LP6'CZSL[37)
M_P!DCQ)X=\5:QH'Q/ELPD>H:=JGQZUCX?V_Q`BTV^M;>;PWX1F\/>'K:_P!>
MMWO->U7X@T7X%?M)_%^>.]^$?P+_`&G_`(T?\&^/PC^,]CXZ\`_L1:K)X7\,
M?M%_M`>'_#6CZAX@T9_@S\//C)_PC.J_&#_@G)9_$6VT'Q9\/O@'\7OB?X/\
M3>.O!VH6UMX)\,^(?!.B^&_AW7Z3?L[_`+?7[)OQF_X+$>$I?A%\2K.#4?V@
MO^">@^#NI?"'Q7X:U[X:?%WX8?$_]E#XX^)OB':?#OXF_"?QOI&@^,/AWKC^
M#_VB/'%QH=G?Z58Z?XCB\)ZW-H=SXATVPL+VV`/IC_@J#HH^/FO?"C]B^RTV
M\^&_QK^)_A/XC_'[]A;]J^UUB46_PB_;*_9@_L/Q/X9T6_TJR33KZQDU?PKX
MEO=161M5U?2_&7@NS^)'AO5?"MY9V$WVVO?VVC?\%H_^"4<T+A/A+\:_&GA.
M2.0P6IN-9_9:_;M^`>OO!=QV4=U?+J$5Y\&?VB/!EQ:V\W]J6-]X@\)VN]-2
MMK/Q!]IKZ/\`^"C/[#-G^WK\#?#OPYL/B%>?!WXE_#;XN?#GXV_!_P",&E:,
M=<U7P%XW\`ZTLUP8K"+5=!N[G2_%OA*^\2>"=?L[;6K%;G2?$%PT_P!J2'['
M-\L_LKC1_P!E+_@K%^W'^Q_IJZ7I7@+]L?P'X9_X*A?";2+'2;ZT^Q?$_5]9
MM/V??VQ=*FU6749]-O;S7/%WA7X0_&);*'3M/OI=2^*'C.^$^JVUG<IH@!]H
M?\$\?VJ-0_;0_8V^!G[0WB3P]:^#OB)XL\,WF@_&7P+9VU[8V_@#XZ_#K7M6
M^'/QN\#V^FZI?ZIJ^G6/ACXI>%/%6E:3:ZMJ%]J7]CP:=/=7EV\WVJ7[2K\;
MOV:5L_V4_P#@JS^V)^RE:P6MA\.?VVO`MA_P4F^#]G9K/!9Z+\5=*O\`PG\!
M?VPO#T\NH7MPUYJWC#Q%#\(?C-:V^EQQ0+<>,/'<WV:&*SWU^R-`'Y@_\$]'
M?XR_$#]MG]L_6&:[N_B[^U#\3/V?/A9YA-S;>&_@'^Q)XMU_]FS2-)T*[N3)
M=)8^-?C3X+^-_P`8-2CMOL.G_;OB##I_]F/<Z*^L:K^GU?E3^P-\7)_A=\0_
MC?\`\$^OCCJ<6@?'3X:_%KXY_&'X(6VLQVVF2?';]D;XO_%_Q?\`$KX=_$KP
M++%J%[8^(V^'EWXOU3X/?$32]/DM]<\*ZUX)L]2\0Z)ING^*-"O]5^\/C)^T
M;^SU^SIIFEZU^T'\=_@U\"=&UR>ZM]$U;XR?%#P1\,-,UBXLC9K>P:7?^-M<
MT.UU":T;4=/6ZBM)9GMVOK/SE3[3!O`#XX?L\_!3]I/PWX<\'?'?X<^'?BAX
M4\)_$+P7\5-"\.>*8;B[T6V\>?#S5EUOP?KEUIT5Q!:ZLNDZDOG/I.KQW^B:
ME&TEGJVFWUG-+;O\+?\`!&G1]#MOV%-`\6:9/;ZCKGQ5_:$_;/\`BO\`$+7T
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MQGIJ`']#'[47[8/P,_9!\,>'M<^+_B+4'\1^/M8G\*_"+X3^"=%O?&GQD^-O
MC>.V^U0^!_A)\.-%6;7?%_B"5'M_M<T,5KH'AVWNH=5\6ZWX>T03:G#_`#6?
MMC_&_P",7[.WQV_9U_X*N_\`!1;Q9\,?#/B;X7>(O$.G?LS_`/!'+PY=6_Q+
M^-^@_!;QM9WWAKQS\=O!]_H7C^U\/^-/VTO"WA^_N/$'BS7%\/ZA\!?!OPYT
M74OAU;>.=$\6ZWIWCG2O>_"O_!'3_@I#\-/VI/BYX^^%_P"WC\)HM!^+VD_#
MV#Q'^W'\;_A3J'[0_P#P4AL+;1O`VF:;XW^&OPSL?$4'A/\`9N^"GPJO/'-G
MK7B'P3IO@_1]2OM)A\727/BQ/&,WA'0;"Y_8']F;_@FU^RQ^S!KFO?$+1?"^
MM?%[X^>-M).B_$?]IW]H;6E^+G[07Q#TYK*339]/UWQUK=C!;:-H-SI\C6$W
M@[P'HG@[P.MCLLX/#<-LB14`?DQ^T1XO^//[7/[-/C3]LK]OS2_$G[+7_!-;
MP;X$M_&G@;]@7X2?$?2_%GQX_;K/C=K"V^"]E^T5\9OA9J]I:^#]'^*'B;7?
MASX;^'/[-OPE\8&WUWQ3XRNM*^-'Q"U?28=-TRU^[/\`@D3^SK\./V,?@6G[
M.>JS?!7PQ^U_XML;/]J+]J#X3_"L>%=&7P1J/Q@U#5=-\(Z'I/A30;#1[BR^
M'/P]T/PG;_"?PCJ$FFB/5&\%W^O7EU>:SXAO]2U+\W/V9/@S\<!^W7X&_P""
M3GQ&^&WBBV_8R_X)P?$3QW^WA\)_BE+;6\_@WXO_``T\7ZW9K^PK\%M5NX=)
MDMGO/@7X[\>_'IM5TG4FTV?7M:_9O\"^(='1+#0)H;G]B?VJ?^"4G_!/?]MG
MXDZ%\8?VGOV9/!_Q/^*7AOP_#X5TCQ[-KGCKPEXG@\.VMS=7=EI%QJO@3Q5X
M7N-1L]/N+_4)--34FO&T[^T=02Q>V2_O$F`/T,K^<?\`8;_X*>?L,?LU_`O]
MJGXC_M9_M7_`GX6_$+Q3_P`%'?VV&\?Z3>^,1>^+K[5-(^,7B7P9\/GL?A]I
MDFN>.KJQC^"WP^\`Z?I=UIN@W&ER:=I=HD,_G3;'^UT_X(<_\$L6TB3P_J7[
M)VB^)?#LBE?^$=\:_$[XW^._#T.YX)'DM="\9?$S7=)LYI6M;;SKBUM(9IEM
M;9)G=(8T3C_`?_!O[_P2!^'/QFUGXY>'_P!B#X2W'BK5'\.R:?X>\0VNI>)O
MAAX4NO#EJ]M'>>%/A9KE_?>!-,NM6_<76N22:%>+>7MJEVB6TTU^]X`?F!\5
M/^#M+]BGQ/XRO/A5^QS/X5U[64:\$W[0_P"U[KWB?]G3]F'1;&$7/V76+.PT
M3P?\1_VC?'EU=M:;8?"MC\&?"=[MU#37O-8L/]/2P]F_9^\9_P#!+[]I3Q[%
M\=OVX?\`@K-^R1^WE\:=%UC2O'G@KX6:E\:?`WP;_9*^`"W.EZ1J%E8?"C]D
M_7_BAJ,7BR30+N]TZ.3XA?'J_P#BMXYTOQ!I^F2_:/!?C:SUR&Y_HCT_X/?"
M32/"]QX(TKX6_#G3/!=VL277A#3_``1X9LO"]RL4!M8EN-`MM,CTJ=8K8_9H
MUDM6$=OF%,1_+7FVL_L<_LB>(K2?3_$'[*_[.&O6-S(DUS9:S\#_`(9:G:7$
ML<HFCEGMKWPQ/#+)',JS+))&S+(-ZD-R`#M?A=\=_@5\:+6>;X*_&7X2_%BR
MT]72XE^%WQ#\'^.[6Q2W:&%TGD\)ZQJL5LL#SV\3"1HQ&TT*';O0'\E/^"XO
M[$?PH^.G[/?AK]J74/@9;_%7XH?L2?%#X?\`[2MSH_A'^T_#'Q3^*GP3^'6L
M0S?'GX0:'X[\'RV7C2UU#6OA)/XHU[P5:Z?<W%TWQ!\*^$[;3?[-GO'U*V]Z
M\7_\$2/^"3'C;4FUG5OV`OV<-.UEKR?4!K/@OP/#\.-7COKAD=[N#5/A[<>%
M[ZWN(W19+66WN(VLI-[VAA=Y-_FEI_P0W_90\+:S=ZU\(?C3^WO\!WGCU^&T
MTKX5?MR?M`6WAS1X?$<\\E];Z3X;\9^*_&FB6]G'!<2V-K836-Q81V;#SK:>
MY2.Y0`[SP?\`L#_#WQKX4\*_$7]EW_@H5_P4#^'WPH\:>"_"VM?#=OAO^UDG
MQV\`3^$[[0;"?0/$/A/4?VK/!W[2FH:E9ZWI\JZPMQJ&MZM9W4NH.Z0);0V%
MM9?"/[67[%_CCX&_M@_\$L_C!XP_;(_;2_:/\.^)?VF/B9^RCXVG^(?Q5\`_
M#/QEH'A?]HSX$>+_`!!H\/A[Q'^R9\%?V;O$2>%SX^^"'A>\\11W_BR2>/4E
MT&6PL[S]])IWR7\1_P!AC]O3_@CCKWP^D_9'_;X_:SE_X)9:#I\FGZ_X4N?@
M%\/?VTO'/[(>H7>OVVIWWBGQ9\,\_#_QEXY_9D6?5O%7BCQEK7P9A_X61\-]
M+M?LS>"?%5GYWB=/J+PY\$/^"B_[;'Q#_8F^*OA__@I9^P%^W/\`L3_!']K7
MX;?M&>+OB%\%OA?>?!_XEW6N?#G0?%6F7G@30V\!^/OVA/AMJ]I9V/C&&;6/
M#^O>(/"/BK[5JCI>7NB?V;9PW@!]K?MY^$_"_P"SS\4?^"3GQP\%6#:/%\&_
MVP=!_92,=SJYN;6U^"/[7_PY\1?"?Q'IE]>^(M4.H:C=)\2/#GP.\0C5KS4-
M4U5G\-W,DL-[<WCWEM^PM?B=_P`%ZM9T;1?V.O@U-?7%BOB"?_@H1_P3Y3P'
MIUP1-?ZYXML_VI?AYK!TK0=*6]L+C7M6/AC2_$VH-H]G<+=3:3I^JW*O;QVD
MMY;?MC0!\B?M8?L)?LI_MN:+H6E?M(_"+1?'&I>#7U*;X?\`CRQOM;\'?%/X
M:W^KVZ6]]J/P[^*/@S4M`\=^#;JY\NVFNDT37K6RU":RL6U.TO5M(47Y9\!?
M\$-O^"47@2/33<_L5_"7XJ:GIL,<2:_^T+;ZU^T9KET8XH(GEO+SXWZOX\21
MKDPI-=0Q006DUP9+AK7S9I7<HH`_1/X3_!/X-?`;PM:^!O@=\)/AC\&?!5DK
M)9^#_A1X"\*_#OPM:*UW>W[+:^'_``AI.CZ3;HU]J.H7A6*T0&ZO[RX(\ZZG
M=_C_`.*7[+'Q:TS]NWX/_MG_`+-WB#P#H!\1^"8O@!^VOX%\=ZCXFTS3/BU\
M#]`UG4/%WPL\;>$(/#>@:W:7'QQ^"_B36O&FG>%+GQ`NC:?KO@WXA:]X?U?Q
M-96.CZ-:2%%`'Z'4444`%%%%`!1110`4444`%%%%`!7Y]_$W_@EM^PM\3_B)
MJWQE?X'6?PM^-^MVDEKJ?QO_`&<O&'C[]F7XNZA,5\N+5=6\??`+Q1\.]>\0
MZY9@1)8ZQXDNM8OK2.VLH891;V5M%$44`<-X%_X)`_L3^$OC-X/_`&@_%F@?
M&;]H3XQ?#B[TW4/AIXX_:O\`VE?C]^U#J7PVU32;PZA8:OX&@^-_Q$\::?X<
=U:VO1%<V^HV-FMW:SVUO-9RV\J,[?I[110!__]D_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>mcgladreylogo.jpg
<TEXT>
begin 644 mcgladreylogo.jpg
M_]C_X``02D9)1@`!``$`>`!X``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC
M+B!6,2XP,0#_VP"$``@%!@<&!0@'!@<)"`@)#!0-#`L+#!@1$@X4'1D>'AP9
M'!L@)"XG("(K(AL<*#8H*R\Q,S0S'R8X/#@R/"XR,S$!"`D)#`H,%PT-%S$A
M'"$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q,3$Q
M,3$Q,3$Q,?_$`:(```$%`0$!`0$!```````````!`@,$!08'"`D*"P$``P$!
M`0$!`0$!`0````````$"`P0%!@<("0H+$``"`0,#`@0#!04$!````7T!`@,`
M!!$%$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I
M*C0U-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'
MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7
MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1``(!`@0$`P0'!00$``$"=P`!`@,1
M!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)B<H
M*2HU-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H*#A(6&
MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76
MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_``!$(`%@!``,!$0`"$0$#$0'_V@`,
M`P$``A$#$0`_`/?Z`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"
M@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`#/;TI7`*8!0`4`%`!0`
M4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`<-\3-;U+2
M'LAIMTUN)0V["@YQC'45Z."HPJIN2/&S7%5,-&/LW:YQ7_"9^)/^@M)_W[3_
M``KT?JE#^4^?_M;%?S!_PF?B3_H+2?\`?M/\*/JE#^4/[6Q7\Q<T/Q;X@N-9
MLH)M3D>.6948>6G0GZ5G5PU&,&U'9'9@LRKU:RA.1["/3TKP+ZGUHM,`H`*`
M"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`"@`H`*`/-_C
M%_K-.^C_`-*];+MI'S.?;0^9YY7JGRX4`7O#W_(?T[_KYC_G6-?^%+T.W+_]
MYAZGOE?,GZ"0+?V;2>6MU`7SC:)!G/TI<RV%==RQ5#(Y[B&W7=/*D2YQEV"B
MDY);@VEN$,\4Z[H)4D4<91@1^E"=P)*8!0!#<75O;`&XFCB!Z%V"_P`ZAS2W
M!M+<K0ZSI<S$0ZA:NP["5<_SI1J0=[,E23V9=:1%C,C,%0#)8G@"KOI<K8;!
M<0W"EH)4D4'&48$?I24DP]"2J`*`"@"*:X@@*B::.,L<*'8#/TI707L2TP"@
M`H`*`"@`H`*`"@`H`*`"@`H`*`/./C",MIQ]`_\`2O5RYZ,^;SY>[!GG=>L?
M*A0!?\.J3X@TX*.?M,?\ZRK_`,*2\CNR]/ZS"W<][[D5\OY'Z">*FWE^TZEJ
M-IE9;&Y$GR^A8\_I7BQ4KN:>QXK4^>4ET/8-)O$O].M[J(@K*@;CMZU[%*7-
M%,]:$^>*D<;X_?\`M?5K71(?F$2M/,!S@8XS_GO7%B>:;4(G'BVYM4HEWX68
M7P],W3-PQ]N@K7"/]WJ:82_L]2]?>-=&L[DVYEDE96VL8D+!3[FM76BG8U=:
M$=+FG8:S9:A8/>6<PDB0$MCJ,>OI5J::N:*::NCC/#=@/%^JW6K:MNFMXF"0
M0D_(/PKBI)UWS2V.6FO;>](Z+7?"FG:AI[16UI;P3H,QNJ!<''&2*ZITU*/*
MC>I24HV6A%IMG?V'@ZXMM3='FCC<*5.?EQQDU,8RA3:>K)2E"DU+H5?A?B/P
MPSL=J"5B6/ZU.%;]G=D863=.[+TWC71HIWB6664H<,8XRP'XU3Q--=31UX(U
MM,U.TU2W\^PF6:/.,CL:UA44U>)I&2DKHH:KXJTK2[G[-<3DS=TC&XK]:3JJ
M+Y7N3.K&#LSE/%VK66JW>C7-E()5CN0&4C!!R#S7)6FG*-GU..O5C*4;,[34
M=<L--N(8+N;RWFY7CBNN=:%-I29VRJ1AN0Z-XDT[6)9X[&1F\A0S,5(&"3R/
MRJN=7:",T]BI=^-M%M9VA,TDK(VUC$A8#\:R>(A'<AUX(OIK^G2:5)J4,XDM
MHAEBHR1^%7&K&4>9%>TCR\RV+.FW]OJ5G'=V;EX9/NM@C/YU:DFM"XM25T13
MZS90:I%IKRXNIAN1`">/Z4<R3L+F7-RE\=*I%!0`4`%`!0`4`%`'%_$JPL;P
M637NI+8E2P4-&6W=,].F*WHXV&%OS=3R\QPL,0HJ4K'&G0_#Z\'Q,G_@*W^-
M:_VU3['D2RK#I_Q/P$_L/P_T'B9/_`5O\:?]M4^Q/]EX?_GY^!<T;0]$BU>S
M>+Q(LSK,K*@MF&X@],YXJ)YQ2J1<$MSKH9;1I58RC/4];KD/HCSOP-:I>:GX
MBMI$S'*2I].K5YN%BI1D>?AUS2FF7?`-]_9UMJ.E7LF'T]F;#<?)_G^=:8>=
MDXOH:8:7(G%]"/PA;/?IJ^O7`.;D.D.>H7!S3H^_>HQ44Y*4V9>CWDEA\,[V
M6`LKFX*`CMDBL8-QH-KN80DX89M'8>#=*M+3P[:[(8]\\8>1L`[R1GFNNA!>
MS1VT(*--$`\,1:<VKW-G*5CO(6_<!<!3CL:'248NPW3Y4VBG\*77_A'Y(\_.
MDS9'<>E9X27N6,<$_P!V6->M?$XOIY].OXHK-5W*A4$\#)[5<XU$VT]#6HJF
M\60>&=4O-5\'7\]_)YDJ^8NX@#C'M6=&I*<)7W1E3J2J49.7F5O`*P_\(3>+
M>3&&`R2;WSC:,"E02]B^9Z$X96HM2$T'5;*SLVMM`T6_O[<$EY64#<?QZT0E
M&*M"-[%PE&*M3C=$'@":1+S7A&A@3YI1$W_+-N:G#U+\UE8SPLF^8M?#33X;
MFRNM2N52:>>8AF89/'_ZZO"KGBY,O"QNG)NY4\=Z9:VOB'2;B%4B$LJB11P#
M\PYK/$4XQFGW,<5"*E%KN6?'ULEWXCT2WD_U<IVMCTR*>)CS5(Q1MB8<\HIF
MCXT$.B^%;C^SXDM]^(\QK@X/TK>NN2F^4UJVA#W3'T#5H='TJ&V@T"YN`\:N
M\L:Y#DC//%<].KR1MR&-.HHJSB-\*6TLVOZE%]AN+33[Z-F\N1"%4^WOR:*"
MDY236A-"+O)-63+OP^F;3KK4M$NF"FUD+QD]U[UIAVXMP?0K"WAS4WT&^#8C
MK'B/4-<E`*(YAA/M[4J"E.<I/8=!N<W-G<?2N\[`H`*`"@`H`*`"@#C/B-I]
MO>?8C<:G:6!7>%^T-C=TZ5R5\.ZNQSUZ/ME8XPZ#8DY/BC2L_P#70_X5R_4:
MB...`<592#^P+#_H9]+_`._AI_4JA7U%[<Q;T?0+*/5[1E\0:;.PE4^6CDLW
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MA?5IKW1;<W=E.=SP@Y(K"5.5&3<%H9N$J4N:&Q//XRGN8&MX="O_`#)5*@E.
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M`[QQ,3(P7A.1U-=-2GS34NQTU8MSC8W?$6F#5]&N+(G:9%^4^A[5K4ASPL:5
M(<\7$Y?1M?U'0K!=.U32+N26W&U'A7<KCMS7/"<Z<;--G-3G.G'EDMC3\))J
M]Q>W>I:J\\$4Y_<VCME4'T[5=%2<N9O?H:T5-WE+J8?Q&BFTS5X-2L3LDN8S
M;OMXSGBL,3%J:<>IR8R,HR4H'7>%=,32="M;5?O!`7/<L>3791CR02.ZE!0@
MD:O2MC0*`"@`H`*`"@`H`Y'XA^'+W7DL_P"SQ'OA+;M[8&#BFG9W`Y#_`(5U
MX@[?9O\`OY_]:KYD`G_"NO$'_3M_W\_^M1S+L!:TCX?ZW:ZK9SR_9EBAF5V^
M?/`.?2DY*P)OJ>J=*@`I6L`8HL`ASD8H=P%I@)T[8I`+BBU@"F`4K`)TZ"C;
M8`YS[4:W``,&A(!>G04;;`)^%``/IBA`+BBR`*8"=!P*5K``'X4)`<YJ^@7.
MJ>)[.\G:/[!:#(0G+%OI6$J;E-/H8RIN4T^B.D`P,5NE8V"F`4`%`!0`4`%`
M!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4
M`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!
M0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`
D%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`'__9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
