<SEC-DOCUMENT>0001062993-15-000818.txt : 20150213
<SEC-HEADER>0001062993-15-000818.hdr.sgml : 20150213
<ACCEPTANCE-DATETIME>20150213163547
ACCESSION NUMBER:		0001062993-15-000818
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150213
DATE AS OF CHANGE:		20150213
GROUP MEMBERS:		ALTAIRIS OFFSHORE
GROUP MEMBERS:		ALTAIRIS OFFSHORE LEVERED

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KIRKLAND'S, INC
		CENTRAL INDEX KEY:			0001056285
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		IRS NUMBER:				621287151
		FISCAL YEAR END:			0130

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-78385
		FILM NUMBER:		15615338

	BUSINESS ADDRESS:	
		STREET 1:		5310 MARYLAND WAY
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
		BUSINESS PHONE:		615-872-4800

	MAIL ADDRESS:	
		STREET 1:		5310 MARYLAND WAY
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KIRKLANDS INC
		DATE OF NAME CHANGE:	19980219

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polar Securities Inc.
		CENTRAL INDEX KEY:			0001326389
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		401 BAY STREET
		STREET 2:		SUITE 1900, P.O. BOX 19
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2Y4
		BUSINESS PHONE:		416-367-4364

	MAIL ADDRESS:	
		STREET 1:		401 BAY STREET
		STREET 2:		SUITE 1900, P.O. BOX 19
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2Y4
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>sched13ga_kirklands.htm
<DESCRIPTION>SCHEDULE 13G/A
<TEXT>


<HTML>
<HEAD>
   <TITLE>Polar Securities Inc.: Schedule 13G - Filed by newsfilecorp.com</TITLE>
</HEAD>

<BODY style="font-size:10pt;">

<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<P align=center><B><FONT size=5>UNITED STATES </FONT></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION</FONT></B><B> </B><BR><B>Washington,
D.C. 20549 </B><BR></P>
<P align=center><B><FONT size=5>SCHEDULE 13G/A</FONT></B></P>
<P align=center>Under the Securities Exchange Act of 1934 </P>
<P align=center>(Amendment No. 1)* </P>
<P align=center><font size="5"><b>Kirkland's Inc.</b></font><BR>(Name
of Issuer) <BR></P>
<P align=center><b>Common Stock,  no par value</b><BR>(Title of Class of
Securities) <BR></P>
<P align=center><b>497498105 </b><BR>(CUSIP Number)<BR></P>
<P align=center><B>December 31, 2014 </B><BR>(Date of Event which Requires
Filing of this Statement) <BR></P>
<P align=justify>Check the appropriate box to designate the rule pursuant to
which this Schedule is filed: </P>
<P style="MARGIN-LEFT: 5%" align=justify>[_] Rule 13d-1(b) </P>
<P style="MARGIN-LEFT: 5%" align=justify>[x] Rule 13d-1(c) </P>
<P style="MARGIN-LEFT: 5%" align=justify>[_] Rule 13d-1(d) </P>
<P align=center>(Page 1 of 8 Pages) </P>
<P align=justify>*The remainder of this cover page shall be filled out for a
reporting person&#146;s initial filing on this form with respect to the subject class
of securities, and for any subsequent amendment containing information which
would alter the disclosures provided in a prior cover page. </P>
<P align=justify>The information required in the remainder of this cover page
shall not be deemed to be &#147;filed&#148; for the purpose of Section 18 of the
Securities Exchange Act of 1934 (&#147;Act&#148;) or otherwise subject to the liabilities
of that section of the Act but shall be subject to all other provisions of the
Act (however, see the <I>Notes</I>). </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_2></A>
<P align=center><B>SCHEDULE 13G/A</B></P>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
borderColor=#000000 cellSpacing=0 cellPadding=3 width="100%" border=1>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><B>CUSIP No.</B> <b>
    497498105</b></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="33%"><B>13G/A</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="33%"><B>Page 2 of 8 Pages</B> </TD></TR></TABLE></DIV><BR>
<table id="AutoNumber2" style="BORDER-COLLAPSE: collapse" borderColor="#111111" cellSpacing="0" cellPadding="0" width="100%" border="0" dir="ltr">
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">1</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    <p style="MARGIN-LEFT: 10px" dir="ltr">NAMES OF REPORTING PERSONS </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr"><font size="2" face="Times New Roman">Polar
    Securities Inc.</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">2</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">CHECK
    THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)<br>
&nbsp;</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font size="2" face="Times New Roman">(a)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp;
    ]<br>
    (b)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">3</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">SEC
    USE ONLY </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr"><b>
    <font size="2" face="Times New Roman">&nbsp;</font></b></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5"><b>4</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    CITIZENSHIP OR PLACE OF ORGANIZATION </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">Canada </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: medium none; PADDING-LEFT: 10px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: medium none" align="middle" width="14%" colSpan="2" rowSpan="12" dir="ltr">
    <font face="Times New Roman" size="2">
    <p align="center" dir="ltr">NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING
    PERSON WITH </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>5</b></font></td>
    <td style="PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SOLE VOTING POWER</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr">
    <font face="Times New Roman" size="2">0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>6</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SHARED VOTING POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">69,090</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>7</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SOLE DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">


    <font face="Times New Roman" size="2">&nbsp;0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>8</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SHARED DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">69,090</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="2" dir="ltr">
    <font size="5"><b>9</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-BOTTOM: 10px; BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; PADDING-TOP: 8px; BORDER-BOTTOM: 1px solid" width="81%" colSpan="4" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">69,090</font></td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">10</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">CHECK
    BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE
    INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">
    <p style="MARGIN-LEFT: 20px" dir="ltr">&nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">[&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">11</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font size="2">0.40%</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">1</font></b><font size="5"><b>2</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">TYPE
    OF REPORTING PERSON (SEE INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">IA</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">
    <font size="2">&nbsp;</font></td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">
    <font size="2">&nbsp;</font></td>
  </tr>
</table>

<BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_3></A><BR>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
borderColor=#000000 cellSpacing=0 cellPadding=3 width="100%" border=1>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><B>CUSIP No.</B> <b>
    497498105</b></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="33%"><B>13G/A</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="33%"><B>Page 3 of 8 Pages</B> </TD></TR></TABLE></DIV><BR>
<table id="AutoNumber2" style="BORDER-COLLAPSE: collapse" borderColor="#111111" cellSpacing="0" cellPadding="0" width="100%" border="0" dir="ltr">
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font size="5">1</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    <p style="MARGIN-LEFT: 10px" dir="ltr">NAMES OF REPORTING PERSONS </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr"><font size="2">Altairis Offshore
    Levered</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">2</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">CHECK
    THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)<br>
&nbsp;</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font size="2" face="Times New Roman">(a)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp;
    ]<br>
    (b)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">3</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">SEC
    USE ONLY </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr"><b>
    <font size="2" face="Times New Roman">&nbsp;</font></b></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5"><b>4</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    CITIZENSHIP OR PLACE OF ORGANIZATION </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">Cayman Islands</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: medium none; PADDING-LEFT: 10px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: medium none" align="middle" width="14%" colSpan="2" rowSpan="12" dir="ltr">
    <font face="Times New Roman" size="2">
    <p align="center" dir="ltr">NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING
    PERSON WITH </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>5</b></font></td>
    <td style="PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SOLE VOTING POWER</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr">
    <font face="Times New Roman" size="2">0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>6</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SHARED VOTING POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">69,090</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>7</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SOLE DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">


    <font face="Times New Roman" size="2">&nbsp;0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>8</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SHARED DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">69,090</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="2" dir="ltr">
    <font size="5"><b>9</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-BOTTOM: 10px; BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; PADDING-TOP: 8px; BORDER-BOTTOM: 1px solid" width="81%" colSpan="4" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">69,090</font></td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">10</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">CHECK
    BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE
    INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">
    <p style="MARGIN-LEFT: 20px" dir="ltr">&nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">[&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">11</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font size="2">0.40%</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">1</font></b><font size="5"><b>2</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">TYPE
    OF REPORTING PERSON (SEE INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">CO</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">
    <font size="2">&nbsp;</font></td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">
    <font size="2">&nbsp;</font></td>
  </tr>
</table>

<BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_4></A>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
borderColor=#000000 cellSpacing=0 cellPadding=3 width="100%" border=1>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><B>CUSIP No.</B> <b>
    497498105</b></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="33%"><B>13G/A</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="33%"><B>Page 4 of 8 Pages</B> </TD></TR></TABLE><br>
<table id="AutoNumber2" style="BORDER-COLLAPSE: collapse" borderColor="#111111" cellSpacing="0" cellPadding="0" width="100%" border="0" dir="ltr">
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font size="5">1</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    <p style="MARGIN-LEFT: 10px" dir="ltr">NAMES OF REPORTING PERSONS </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr"><font size="2">Altairis Offshore</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">2</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">CHECK
    THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)<br>
&nbsp;</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font size="2" face="Times New Roman">(a)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp;
    ]<br>
    (b)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">3</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">SEC
    USE ONLY </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr"><b>
    <font size="2" face="Times New Roman">&nbsp;</font></b></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" bgColor="#bfbfbf" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5"><b>4</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    CITIZENSHIP OR PLACE OF ORGANIZATION </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">Cayman Islands</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: medium none; PADDING-LEFT: 10px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: medium none" align="middle" width="14%" colSpan="2" rowSpan="12" dir="ltr">
    <font face="Times New Roman" size="2">
    <p align="center" dir="ltr">NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING
    PERSON WITH </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>5</b></font></td>
    <td style="PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SOLE VOTING POWER</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr">
    <font face="Times New Roman" size="2">0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>6</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SHARED VOTING POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font size="2">0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>7</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SOLE DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">


    <font face="Times New Roman" size="2">&nbsp;0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <font size="5" face="Times New Roman"><b>8</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " size="2" face="Times New Roman">
    SHARED DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">0</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="2" dir="ltr">
    <font size="5"><b>9</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-BOTTOM: 10px; BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; PADDING-TOP: 8px; BORDER-BOTTOM: 1px solid" width="81%" colSpan="4" dir="ltr">
    <p style="margin-left: 40px" dir="ltr"><font size="2">0</font></td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">10</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">CHECK
    BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE
    INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">
    <p style="MARGIN-LEFT: 20px" dir="ltr">&nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">[&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">11</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">
    PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font size="2">0.0%</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3" dir="ltr">
    <b><font style="FONT-SIZE: 18pt">1</font></b><font size="5"><b>2</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" dir="ltr">
    <p style="MARGIN-LEFT: 10px" dir="ltr">
    <font style="FONT-WEIGHT: 700; " face="Times New Roman" size="2">TYPE
    OF REPORTING PERSON (SEE INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">&nbsp;
    </td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2" dir="ltr">
    <p style="MARGIN-LEFT: 40px" dir="ltr">
    <font face="Times New Roman" size="2">CO</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" dir="ltr">
    <font size="2">&nbsp;</font></td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" dir="ltr">
    <font size="2">&nbsp;</font></td>
  </tr>
</table><BR>

<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>

<P align=justify>This Amendment No. 1 (this &#147;Amendment&#148;) amends the statement on
Schedule 13G filed on February 7, 2014 with respect to common stock, no par
value of the Company. Capitalized terms not otherwise defined in the Amendment
have the meanings set forth in the Schedule 13G.</P>
<P align=justify>Item 1. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>(a)</B> </TD>
    <TD>
      <P align=justify><B>Name of Issuer:</B></P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Kirkland's Inc. (the &#147;Company&#148;).</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%"><B>(b)</B> </TD>
    <TD>
      <P align=justify><B>Address of Issuer&#146;s Principal Executive
      Offices:</B></P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>The Company&#146;s principal executive offices are located at
      2501 McGavock Pike, Suite 1000, Nashville, Tennessee 37214.</P></TD></TR></TABLE>
<P align=justify><B>Item 2. </B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>(a)</B> </TD>
    <TD>
      <P align=justify><B>Name of Person Filing:</B></P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>This statement is filed by:</P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 10%" align=justify>(i) Altairis Offshore (AO), a Cayman
Islands exempted company, with respect to the Shares (defined in item 2(d)
below) reported in this Schedule 13G/A directly held by it: and</P>
<P style="MARGIN-LEFT: 10%" align=justify>(ii) Altairis Offshore Levered
(&quot;AOL&quot;), a Cayman Islands exempted company, with respect to the Shares (defined
in item 2(d) below) reported in this Schedule 13G/A directly held by it; and</P>
<P style="MARGIN-LEFT: 10%" align=justify>(iii) Polar Securities Inc. (&quot;Polar
Securities&quot;), a company incorporated under the laws on Ontario, Canada, serving
as investment advisor to AOL and AO with respect to the Shares reported in this
Schedule 13G/A directly held by AOL and AO.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>The foregoing persons are hereinafter sometimes
      collectively referred to as the "Reporting Persons."</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%"><B>(b)</B> </TD>
    <TD>
      <P align=justify><B>Address of Principal Business Office or, if None,
      Residence:</B></P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>The address of the business office of each of the
      Reporting Persons is 401 Bay Street, Suite 1900, PO Box 19, Toronto,
      Ontario M5H 2Y4, Canada.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%"><B>(c)</B> </TD>
    <TD>
      <P align=justify><B>Citizenship:</B></P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>The citizenship of each of the Reporting Persons is set
      forth above.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%"><B>(d)</B> </TD>
    <TD>
      <P align=justify><B>Title and Class of Securities:</B></P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Common Stock, no par value (&#147;Shares&#148;).</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%"><B>(e)</B> </TD>
    <TD>
      <P align=justify><B>CUSIP No.:</B></P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>497498105</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left ><B>Item 3.</B> </TD>
    <TD align=left width="90%"><B>If this statement is filed pursuant to &#167;&#167;
      240.13d-1(b) or 240.13d-2(b) or (c), check whether the</B> <B>person
      filing is a:</B> </TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%" align="center">(a) </TD>
    <TD width="5%" align="center"  >[_]</TD>
    <TD>
      <P align=justify>Broker or dealer registered under Section 15 of the
      Act;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%" align="center">&nbsp;</TD>
    <TD width="5%" align="center" >&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%" align="center">(b) </TD>
    <TD width="5%" align="center" >[_]</TD>
    <TD>
      <P align=justify>Bank as defined in Section 3(a)(6) of the
  Act;</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%" align="center">&nbsp;</TD>
    <TD width="5%" align="center" >&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%" align="center">(c) </TD>
    <TD width="5%" align="center" >[_]</TD>
    <TD>
      <P align=justify>Insurance company as defined in Section 3(a)(19) of
      the Act;</P></TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>


<!--$$/page=-->
<A name="page_5"></A>

<BR><TABLE BCLLIST style="font-size:10pt;border-color:black;border-collapse:collapse;" cellpadding="0" cellspacing="0" width="100%" border="0">
<TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(d) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">Investment company registered under Section 8 of the Investment Company Act of 1940;</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(e) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(f) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">An employee benefit plan or endowment fund in accordance with Rule 13d-1(b)(1)(ii)(F);</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(g) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">A parent holding company or control person in accordance with Rule 13d-1(b)(1)(ii)(G);</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(h) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(i) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940;</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(j) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">A non-U.S. institution in accordance with Rule 240.13d-1(b)(1)(ii)(J);</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD width=5% valign=top align="center">
(k) 	</TD>
	<TD width=5% valign=top align="center">
[_]</TD>
	<TD width="85%">
<P align="justify">Group, in accordance with Rule 240.13d-1(b)(1)(ii)(K). If filing as a non-U.S. institution
in accordance with Rule 240.13d-1(b)(1)(ii)(J), please specify the type of institution:</P>
	</TD>
</TR>
<TR><TD width="5%">&nbsp;</TD><TD align="center" width="5%">&nbsp;</TD>
  <TD align="center" width="5%">&nbsp;</TD><TD width="85%">&nbsp;</TD></TR><TR>
<TD width=5%>&nbsp;</TD>
<TD width="10%" align="center" colspan="3">
<P align="justify">If filing as a non-U.S. institution in accordance with Rule
240.13d-1(b)(1)(ii)(J), please specify the type of institution: <u>Not
applicable</u></P>
	</TD>
</TR>
</TABLE>
<P align="justify">
<B>Item 4. Ownership </B></P>
<P align="justify" style="margin-left: 5%">
The percentages used herein are calculated based upon the 17,146,522 Shares
outstanding as at December 4, 2014 as stated in the Company&#146;s Form 10-Q filed on
December 11, 2014.</P>
<TABLE BCLLIST style="font-size:10pt;border-color:black;border-collapse:collapse;" cellpadding="0" cellspacing="0" width="100%" border="0">
<TR>
	<TD width=5% valign=top>
<p style="margin-left: 5%">A. 	</TD>
	<TD colspan=3>
<P align="justify">Polar Securities</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(a) 	</TD>
	<TD colspan=2>
<P align="justify">Amount Beneficially Owned: 69,090</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(b) 	</TD>
	<TD colspan=2>
<P align="justify">Percent of Class: 0.40%</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(c) 	</TD>
	<TD colspan=2>
<P align="justify">Number of shares as to which such person has:</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(i) 	</TD>
	<TD>
<P align="justify">Sole power to vote or to direct the vote: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(ii) 	</TD>
	<TD>
<P align="justify">Shared power to vote or to direct the vote: 69,090</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(iii) 	</TD>
	<TD>
<P align="justify">Sole power to dispose or to direct the disposition of: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(iv) 	</TD>
	<TD>
<P align="justify">Shared power to dispose or to direct the disposition of:
69,090</P>
	</TD>
</TR>
</TABLE>
<BR><TABLE BCLLIST style="font-size:10pt;border-color:black;border-collapse:collapse;" cellpadding="0" cellspacing="0" width="100%" border="0">
<TR>
	<TD width=5% valign=top>
B. 	</TD>
	<TD colspan=3>
<P align="justify">AOL</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(a) 	</TD>
	<TD colspan=2>
<P align="justify">Amount Beneficially Owned: 69,090</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(b) 	</TD>
	<TD colspan=2>
<P align="justify">Percent of Class: 0.40%</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(c) 	</TD>
	<TD colspan=2>
<P align="justify">Number of shares as to which such person has:</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(i) 	</TD>
	<TD>
<P align="justify">Sole power to vote or to direct the vote: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(ii) 	</TD>
	<TD>
<P align="justify">Shared power to vote or to direct the vote: 69,090</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(iii) 	</TD>
	<TD>
<P align="justify">Sole power to dispose or to direct the disposition of: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(iv) 	</TD>
	<TD>
<P align="justify">Shared power to dispose or to direct the disposition of:
69,090</P>
	</TD>
</TR>
</TABLE>
<TABLE BCLLIST style="font-size:10pt;border-color:black;border-collapse:collapse;" cellpadding="0" cellspacing="0" width="100%" border="0">
<TR>
	<TD width=5% valign=top>
&nbsp;</TD>
	<TD colspan=3>
&nbsp;</TD>
</TR>
<TR>
	<TD width=5% valign=top>
B. 	</TD>
	<TD colspan=3>
<P align="justify">AO</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(a) 	</TD>
	<TD colspan=2>
<P align="justify">Amount Beneficially Owned: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(b) 	</TD>
	<TD colspan=2>
<P align="justify">Percent of Class: 0%</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD>	<TD width=5% valign=top>
(c) 	</TD>
	<TD colspan=2>
<P align="justify">Number of shares as to which such person has:</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(i) 	</TD>
	<TD>
<P align="justify">Sole power to vote or to direct the vote: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(ii) 	</TD>
	<TD>
<P align="justify">Shared power to vote or to direct the vote: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(iii) 	</TD>
	<TD>
<P align="justify">Sole power to dispose or to direct the disposition of: 0</P>
	</TD>
</TR>
<TR>
<TD width=5%></TD><TD width=5%></TD>	<TD width=5% valign=top>
(iv) 	</TD>
	<TD>
<P align="justify">Shared power to dispose or to direct the disposition of: 0</P>
	</TD>
</TR>
</TABLE>
<HR noshade align="center" width="100%" size=5 color="black" style="page-break-after:always;">

<TABLE style="font-size:10pt;border-color:black;border-collapse:collapse;" cellpadding="0" cellspacing="0" width="100%" border="0"><TR valign="top">
	<TD align=left width="10%">
&nbsp;</TD>
	<TD width="90%" align=left>
&nbsp;</TD>
</TR>
  <TR valign="top">
	<TD align=left width="10%">
<B>Item 5.</B>
	</TD>
	<TD width="90%" align=left>
<B>Ownership of Five Percent or Less of a Class.</B>
	</TD>
</TR>
</TABLE>
<P align="justify" style="margin-left: 10%">
If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following [X]. </P>
<TABLE style="font-size:10pt;border-color:black;border-collapse:collapse;" cellpadding="0" cellspacing="0" width="100%" border="0"><TR valign="top">
	<TD align=left width="10%">
<B>Item 6.</B>
	</TD>
	<TD width="90%" align=left>
<B>Ownership of more than Five Percent on Behalf of Another Person.</B>
	</TD>
</TR>
</TABLE>

<!--$$/page=--><TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>

  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >Not Applicable </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Item</B> <B>7.</B> </TD>
    <TD align=left width="90%"><B>Identification and classification of the
      subsidiary which acquired the security being reported on</B> <B>by the
      parent holding company or control person.</B> </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%">Not Applicable </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Item</B> <B>8.</B> </TD>
    <TD align=left width="90%"><B>Identification and classification of members
      of the group.</B> </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%">Not Applicable </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Item</B> <B>9.</B> </TD>
    <TD align=left width="90%"><B>Notice of Dissolution of Group.</B> </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%">Not Applicable </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Item</B> <B>10.</B> </TD>
    <TD align=left width="90%"><B>Certifications.</B> </TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="90%">Each of the Reporting Persons hereby makes the
    following certification:
    <p>By signing below each Reporting Person certifies that, to the best of his
    or its knowledge and belief, the securities referred to above were not
    acquired and are not held for the purpose of or with the effect of changing
    or influencing the control of the issuer of the securities and were not
    acquired and are not held in connection with or as a participant in any
    transaction having that purpose or effect.
  </TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_7></A>
<P align=center><B>SIGNATURE</B></P>
<P align=justify>After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement is true,
complete and correct.</P>
<P align=justify>Dated: February 13, 2015</P>
<P align=justify>POLAR SECURITIES INC. </P>
<P align=justify><I><U>/s/ Robyn Schultz&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;</U></I><BR>Name: Robyn Schultz <BR>Title: Chief Compliance Officer
<BR></P>
<P align=justify>ALTAIRIS OFFSHORE LEVERED <BR>By: Polar Securities Inc.,
its investment manager <BR></P>
<P align=justify><I><U>/s/ Robyn Schultz&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</U></I><BR>Name: Robyn Schultz <BR>Title: Chief Compliance Officer </P>
<P align=justify>ALTAIRIS OFFSHORE<BR>By: Polar Securities Inc.,
its investment manager <BR></P>
<P align=justify><I><U>/s/ Robyn Schultz&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</U></I><BR>Name: Robyn Schultz <BR>Title: Chief Compliance Officer </P>
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