<SEC-DOCUMENT>0001477932-15-002506.txt : 20150701
<SEC-HEADER>0001477932-15-002506.hdr.sgml : 20150701
<ACCEPTANCE-DATETIME>20150415160826
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-15-002506
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150415

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Franchise Holdings International, Inc.
		CENTRAL INDEX KEY:			0001096275
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				650782227
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8820 JANE ST
		CITY:			VAUGHAN
		STATE:			A6
		ZIP:			L4K 2M9
		BUSINESS PHONE:		(303) 220-5001

	MAIL ADDRESS:	
		STREET 1:		8820 JANE ST
		CITY:			VAUGHAN
		STATE:			A6
		ZIP:			L4K 2M9

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TMANGLOBAL COM INC
		DATE OF NAME CHANGE:	19991005
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head></head>
<body style="font: 10pt TIMES NEW ROMAN; text-align: justify; margin: 0px 7% 0px 7%;">
<table id="tableid0" style="width: 100%; text-align: justify; font: 10pt TIMES NEW ROMAN; margin: auto;" cellspacing="0" cellpadding="0" border="0">

<tr height="15">
<td valign="top" width="40%">
<p style="margin: 0px;" align="left">MATTHEW MCMURDO, ESQ.</p>
<p style="margin: 0px;" align="left">Attorney-At-Law</p>
<p style="margin: 0px;" align="left">Matthew C. McMurdo | 917 318 2865 | matt@nannaronelaw.com</p>
</td>
<td valign="top" width="30%">
<p style="margin: 0px;" align="left">&#160;</p>
</td>
<td valign="top" width="30%">
<p style="margin: 0px;" align="right">&#160;16<sup>th</sup> Floor 28 West 44<sup>th</sup> Street</p>
<p style="margin: 0px;" align="right">New York, NY 10036</p>
</td>
</tr>

</table>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;" align="center"><strong>April 15, 2015</strong></p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;"><b><u style="line-height: 1;">Via Edgar</u></b></p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">United State Securities and Exchange Commission&#160;</p>
<p style="margin: 0px;">Division of Corporation Finance&#160;</p>
<p style="margin: 0px;">100 F. Street, N.E.&#160;</p>
<p style="margin: 0px;">Washington, DC 20549</p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">Attention:&#160; Michael Kennedy&#160;</p>
<p style="margin: 0px; text-indent: 60px;">Mara Ransom, Assistant Director</p>
<p style="margin: 0px;">&#160;</p>
<table id="tableid1" style="width: 100%; text-align: justify; font: 10pt TIMES NEW ROMAN; margin: auto;" cellspacing="0" cellpadding="0" border="0">

<tr>
<td valign="top" width="60"><font style="font-family: TIMES NEW ROMAN;">&#160;</font></td>
<td valign="top" width="60">
<p style="font: 10pt TIMES NEW ROMAN; margin: 0px;"><strong>Re:</strong></p>
</td>
<td valign="top">
<p style="font: 10pt TIMES NEW ROMAN; margin: 0px;"><strong>Franchise Holdings International, Inc.</strong></p>
<p style="margin: 0px;"><strong>Revised Preliminary Information Statement on Schedule 14C </strong></p>
<p style="margin: 0px;"><strong>Filed March 11, 2015</strong></p>
<p style="margin: 0px;"><b>File No. 000-27631 </b></p>
</td>
</tr>

</table>
<p style="font: 10pt TIMES NEW ROMAN; margin: 0px;">&#160;</p>
<p style="margin: 0px;">Dear Ms. Ransom:</p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;"><b></b>We are filing an Amendment to our Preliminary Information Statement on Form PRE 14C (the &#8220;Information Statement&#8221;) in response to your recent review letter addressed to Steven Rossi, Chief Executive Officer of Franchise Holdings International, Inc. (the &#8220;Company&#8221;), dated March 25, 2015 (the &#8220;SEC Letter&#8221;). This response letter, along with the amended Information Statement, addresses the concerns you expressed. The following numbered responses correspond to the comment numbers in the SEC Letter.</p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;"><u style="line-height: 1;">Incorporation by Reference, page 10 </u></p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;"><b>1. We note that you have incorporated by reference the information required by Item 13 of Schedule 14A. It appears that you intend to rely upon Item 13(b)(2) to incorporate the required information by reference. If so, please confirm that you will deliver the information incorporated by reference in the information statement to shareholders at the same time as you send them the information statement. </b></p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">We are no longer incorporating by reference the information required by Item 13. We have included such information in the Information Statement.</p>
<p style="margin: 0px;">&#160;</p>
<table id="tableid2" style="width: 100%; font: 10pt TIMES NEW ROMAN;" cellspacing="0" cellpadding="0" border="0">

<tr>
<td>&#160;</td>
</tr>
<tr>
<td>
<div class="rcpn" align="center"><font size="2" face="Times New Roman, Times, serif">1</font></div>
<div class="hpbhr" style="font-size: 1pt; width: 100%;"></div>
<hr color="#000000" size="1" width="100%" noshade="noshade" >
<div style="width: 100%; page-break-after: always; line-height: 0px;"></div>
</td>
</tr>
<tr>
<td>
<div class="hdr" style="font-size: 1pt; width: 100%;"></div>
</td>
</tr>

</table>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;"><b>2. We note your response to comment 1. However, it appears that you are ineligible to incorporate by reference the disclosure required by Item14(c) of Schedule 14A. Please revise your filing to include the required disclosure. Refer to Item 14(e) of Schedule 14A. </b></p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">We have included the disclosure required by Item 14(c) of Schedule 14A in the Information Statement.</p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">Please direct your correspondence regarding this matter to the undersigned.</p>
<p style="margin: 0px;">&#160;</p>
<table id="tableid3" style="width: 100%; text-align: left; font: 10pt TIMES NEW ROMAN; margin: auto;" cellspacing="0" cellpadding="0" align="center" border="0">

<tr height="15">
<td width="30%">
<p style="font: 10pt TIMES NEW ROMAN; margin: 0px;">&#160;</p>
</td>
<td width="40%">
<p style="font: 10pt TIMES NEW ROMAN; margin: 0px;">&#160;</p>
</td>
<td width="30%">
<p style="font: 10pt TIMES NEW ROMAN; margin: 0px;"><strong><img src="img001.jpg" ></strong></p>
</td>
</tr>

</table>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">cc: Steven Rossi, Chief Executive Officer&#160;</p>
<p style="margin: 0px;">Franchise Holdings International, Inc.</p>
<p style="margin: 0px;">&#160;</p>
<p style="text-align: center; margin: 0px;">2</p>
<hr color="#000000" size="1" width="100%" noshade="noshade" >
<p style="margin: 0px;">&#160;</p>
<p style="margin: 0px;">&#160;</p>
<!--endtext-->
<p></p>
</body><!--endtext--></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img001.jpg
<TEXT>
begin 644 img001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``(!`0(!`0("`@("`@("`P4#`P,#
M`P8$!`,%!P8'!P<&!P<("0L)"`@*"`<'"@T*"@L,#`P,!PD.#PT,#@L,#`S_
MVP!#`0("`@,#`P8#`P8,"`<(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,
M#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`S_P``1"`!V`/X#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#]_****`"B
MBB@`I`<UY3^W#^R7X?\`VY?V4?''PL\2)&+'Q=I<UG#=-$)'TVY*DP748./G
MBDV..1]W&<$U^?\`\(OVXKJY_9LU[]IG6_!?AZQ\;?!/PUHWPDGCN=.CL;?0
M->?4(K?Q"2Y\M8[6*0V6T;Q%&MNX$BK(Y`!^J]%?$?A#X\?M)^,OC]X/^&=Q
MK?PO\,7>H6GBO4]2O)-*.LWZV6EZAHT-HKBWNTMX+R6WUA&DBPZH8L@D2C9T
M_P#P3$_:G^(W[6_AG6+CQJ8-)UGP#;#P?XKL8;%8XT\66]Q<#4&A8\FW2(6A
MBY(87!))*Y(!]:U1UOQ+IWAE+9M1O[+3UO+A;6W-S.L0GF;.V--Q&YS@X4<G
M!K\OO@=^U?\`M&ZE\*/!NE:;\7?#5[>2^!?&_CK4M6U_P>-0U&_;1==@M$M0
M8KN"*-9([H?-Y9\L(`%8$;>9_:#_`&TM=_:Q^`7P_A\2ZAX?U%(M5^!/C2);
M:T6UF2XUG41+=.T?F.4C9H5*+GY0[+N;K0!^NM%?*O[)G[3/Q+^)?[5'Q`^%
MOB]+&*]^%FKWUSJ5[;:<8H=3TF\97T#86;`D:`W)F9<XDL\8`DX\^_:2_P""
ME7C_`/9Y^)?QL\/7NF^'KB_^%.FS_$33[&WT^Y,FN>#H-*D=F\PN46Z;50MJ
M6'"HKR"-MI6@#[KHKX(M_P!OWXJV?QT\*>$+J\\*7=C?:UX+NI=6LK',6KZ;
MXBMM5\RU1?,80RVL^GAXY0\@DAD0,F[,A\O^&7_!0+]J;XV:_=Z5X0\0?![4
MKKPWX&U#Q.PO=`EM%\57,/B+6-%@@CN?MIAM1*+"*8.0Z[F"8*DO0!^H]%>"
M?\$^?VGI/VD?A)J#ZSJLT_B_0=8O=.U;2]1T@:-J^C-'*=EO>6@DD02HC(IE
MA=H9L"2,[6P/>Z`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`**
M**`"BBB@`KF)?@KX0G\%Z]X<D\,:%)X?\52W<VLZ:]C&UKJCW19KEIXR-LAE
M+,7W`[LG-=/10!Y!HW[#GPV^&^CV/_"OO"'A?X?ZYX=T:]T;PUJFDZ1"C>'4
MN<M(88L!"IEVR,A&V1HTW9VC&_\`LS_!&X^`7PIMM%U/Q%=^,?$-Q/-J.N:_
M=6D5I-K5],V^6<PQ`1QKT547.U$1<L1N/H%?)/BS_@L=\.-'\?6-IHGAWQ[X
MR\#OXDM/".H_$'1-.BE\+:9J=U=1VD-O]I>5&N?](E2-VM4F6-CAB""``>Z>
M#/V3OAC\.?&*>(?#WP_\(:%KB75S>K?:?I4-M.)[DR-<R;D4'=*97,A_C."V
M2JX\1_8C\-_!3]H(^/YO!GP2^&VD>!O!?BF3PSHFL6VA60C\02V#!KF>)%B&
MV*"^:>.-@Q#-$[KC-1_\%E/VQKK]DK]D:\BT+4KK2O&'C?[1I>EWEFN^ZTJW
MBM9KN_OXER/WD%G!,8LD`W#VZ9^<5Z;_`,$\?@"G[,/[$WPU\$C3H=(GTC0[
M<W=C%"84L[B1?-FB"EF("2.R_,S,=N69F)8@&]^SM^SU+\#!XGN]2\6:]XWU
M_P`6ZHVHWVK:LL$<NP*(X+9(X$2-(H8@$7"Y."6+,2:/AC\#-4\+_%?QQXM\
M2^*7\5W7BAX[/3;4Z<EG;Z#I41D:*R559O.;?-*SS-@OE1M4(!7I->&?#O\`
M:DUSXC_\%`OB1\*[72=)C\)?#3POH^H7VJ>;(][<ZGJ4ERT=NH`\M(X[>V+,
M"2Y,\1&%/(!T-Q^Q%\(+WX12^`+CX:>"[OP3-<PW;:%<:3#-8>;#M\EA$RE1
MY81`@`PBJ%4`#%9UC_P3S^!>EW6O36OPD^']JWBJRNM-UD0:)!$FJVMS*TUQ
M#.JJ%D221F=E8$%B3UKNOCA\7=*^`'P8\6>.M=,HT;P=H]UK5]Y2[G,-O"TK
MA1W8JAQ[UQ7[!7QE\:_M%_L@>`O'_P`0?#^G>%/$WC;3$UQ]%LFD9-+MK@F6
MUA=I/F,HMFA\S(7]X7&U<8`!:^&G[%OPV^#OQ=A\:^&?"FC:)KEKH,GAJVEL
MK**%H;*6Z%W-&750[^9.J2-O9OF4D8+,3ZI17S[^T+_P4,\/?"GXE2?#?P7H
M.N?%SXO^2DQ\(>&@A?2TD&8YM2NY"+?3X#E3NF<.P.4CDZ4`?05>+>/O^"C_
M`.S[\+/&3^'?$GQN^%&A:]%>MILNG7WBJRAN8+E2JM"\;2!D<%E!#`$$X->6
M-^P9\1OVO&>__:2^(MXV@7NYO^%8>`;ZXTCP[;QGA8;V_0I?:DP!.\EH('8_
M\>^%%=G\6OV=_@U^QU^Q5\2QX>^&WP\\,^&;+P=>P7UC;Z=;:;;ZE;QVTNRW
MN)0H+!RQ7<Y)W2$\ECD`^A1=Q&U\_P`R/R-GF>9N&W;C.<],8[TMO<)=P)+$
MZR1R*'1T.5<'D$'N*_+CXPIX^^+?[)'P;_9$\.>)T\.76A>%_"7AKXN^(+:1
MKFX+S6EO&?#]K@^:+FY@CN;B:9P!#:Q`MDW`6OU!T;1[;P]H]K864,=M9V,*
M6\$,:[4BC10JJ`.````/I0!9HHKYY^/W_!0;3?`7Q$O/AS\-O"VL_&;XMVL:
M-<>&]!E2&UT(2#,<FJZA)_H]A&1SAM\[#!2&3-`'T-17R(G_``3W^(G[36G/
M??M"?&3Q9-+=MYL?A'X:ZM=>&/#^C_.72/[3"8[Z^>/@>;,\:MM#>0A`QV?_
M``2Q\6ZEXM_8VL!J?BW5/'K:!XH\4^&K+Q#J=RMU>ZO8Z;XBU+3[.:>8`":4
MVUM#NEZR$%B26)H`^B**\%_:W_;*N/A#XCTKX<_#O1;?Q_\`&[Q;$9M'\-"\
M$$&F68;;+JVI2\FWL8?7!>:0I%$I9B5K?\$Q/C?X[_:$_9/A\0_$34?"NM>(
MH/$OB'0_[4\.V[VUAJD&G:Q>:?'<I$[.4WBV+`;VX*G.20`#Z#HHHH`****`
M"BBB@`HHHH`****`"LOQKXUTCX<>$-3\0:_J5EHVAZ+:R7M_?WDRPV]G!&I9
MY)'8@*JJ"23T`K!^._Q\\*_LU_#BZ\4^,-3&FZ5;R1V\86)IKB^N)&V0VUO"
M@,DT\CD*D<:EF)X%?-'@CX#?$'_@HMXQTKQG^T#X1'@7X8:!=)J/A?X3W5W'
M>SZC=1OOM]4UUXCY;2(,&/3P7BB?YI&ED1-@!.T/B;_@JT9#Y^K^"_V8;F)#
M`]K-/IVO_%%"23(LL;K)9:.Z[<8VW%TK$YABQYO4_M^?!GS?V8_A_P##_P`$
M6D'AW2(?'7A"P@L=+M8XH+/3K75[29X8XAM58UAMR-JXVJO`XQ7TS7Y\_P#!
M7/QY=?&;]IOX2_`7PR8(O%&MVVH7T.IK;&:X\/W=]:SZ9!<Q$#]W)'ITNOW@
M?*[6TZ/D[U5P#S'QG>VG_!3_`/;I\'70MFO_``WKWB"YLM$C>?\`=KX(\.7<
M<^I:HJJQ^35M?73+96QMFM+1.F6K]5*_/'_@EE\0_"?C;]K;XD7W@CP1XGOO
M!WAJUL_A=X*\065DLGA_2?#^A;K<I%>RM'YAN+YKARMLLP*00,S'`Q^AU`%+
MQ)XBLO"'AV_U;4[F*RTW2[:2[N[B5ML<$4:EW=B>@"@DGVKY-_X(P>%;KQ+^
MS;X@^-NL65U9:_\`M)^*+[XBF*\(>YM=*N7\O1[9G!.Y8]-CM2O0#S"`!5__
M`(+">)KS7_V:M(^#NBOL\1?M%^(;;X<VTH4.;"SN4EFU*[*<G;%86]T0<$!V
MBS@'-?2$LOAWX%?"QG;[#X=\)>#M*).U1';:98VT/8#A8XXDZ#H%H`^1O^"L
M'B.Z_:!^)_P9_99T)KIY_BYK?]N^.`D&ZWA\':81+?1RR;@4-U<-:6R@*0ZO
M,I*Y7/T!^TQ^VA\._P!D'3],M_%&J2'7-:S#H7AG1[1]0US774']W9V4(,LF
M,<L%"+U9E'-?#'[%EK\3_P#@H_\`M8_%K]I#P)JVG^!_AQXN\KP7X'\;ZAIQ
MO=:NO#EDQ%PNE64NV.T6XU!)I7N+D2%Q'`!;J8RQ^[?V>OV0O`7[,-WJ5_H5
MA+>^+O$2*VN>*=9N6U'Q#X@V=#<WDF971"?DB!$40;;&B+@4`>-I\.OCS^WE
M97#>.;[4/V>/A=?_`.H\,^']0#^.-5@W9'V_4HF,6G;U`W069ED`<C[4I!%?
M0WP,_9]\%_LT>`H?#/@3PYIOAK1HG:9XK5#YEU,WW[B>5B9)YW/S/-*S22,2
MS,Q)-9'Q+_:B\-?#;X<W?BJ5I;S0M.N&@O[_`,Z"RM--50V^:>>ZDBC2)2`I
M(8DLRA58G%+^RS\?+W]I7X51^*[GP9XA\$VUY<RQV%MK/EB>_MU.$NT1&+)#
M+R4$H1RN&*`,N0#T>OAK_@N7^TKIOP]^$7@#X4P6M_KGC3XS>*;2QT/0K&81
MRZJ;*5+WRY3U6UDGCM;>8CD1W+D`X./N*:9+:%I)&5$12S,QP%`ZDU^=G[$%
MU8_M?_M1?$W]N;QI&B_#;PSIEYX:^$+W1#?9-"LVD&I:TL3(#$]W-!(8W)#B
M`LA&ULL`:?[#O[-%OX&_X*"'0/MUQKU_\%_",VL>-M;9#$GB7QSXGFCGN[\[
M0`[QV=FR(C\007T4:#`..Y\#_P#!7SPG>?'KQYX5\3S6ND7?AV]GT_1_"6G:
M7JFI^+[XP320O<W-M';>5!',T9-N$>4/'(C-(C[HE\3\1_%/QC^SS_P2@\5>
M.-/NX?#/QO\`VN->U/Q#X?.I:C]G?P^^IV\MS9I-<D;D;3M#M$R0ORR6NQ1R
MM?H?\%/#EQX2^#OA/3+VZO;^^TW1;.SN+N]NY+RZN7C@16>6>0F25V()9W)9
MB23R30!\R:MX4_:`_P""@TD8U.[\0?LP_")G$@LM-OH_^%B>)(QR!//'O@T>
M%@1\D+S7)QS)`<K7T3^SQ^S9X(_92^&=IX1\`^';#P[HMK\[I`F9KZ8@![FY
MF;,EQ<2$;GFE9I'8DLQ)S7<T4`>;?MA?M!0?LI_LM^/?B+/9R:E_PB&BW&HP
MV4<HC>_G5"(8%8\!I)"B#@G+C`)X/AMA\36_X)9_\$XOAMH]_H;^,OB=J<%K
MHFE>&M$MX[1_%?BN^$EU/#"H58X(6N&NII)&`6*%)';.W!;^WS\2]&\?_M"^
M`?AKJ]_IECX%\!HWQ<^)]_?L!9Z=I6EL7TV"9B"H:;45BN,$C,6F3YR#@S?L
M.^$M8_:U^+<W[4/CC3FT^WU2QFTKX4:',Q9M%\,S.D@U.:-E'E7^I!(Y7`&Z
M*W\B$DL)!0!/X%^!5U^Q?^R[\3?B/XI\0Z=>_'+Q]I[:AXE\57"[83J;QF&P
MTZV&2R6-M+)'!;P@DG)8[I)79O=/V8/A$?@)^SSX-\'NZS7.@Z5!;W<RXQ/<
M[0T\@P`!OE9VP``-W`%>(?M1B3]J+]NCX6?!ZW>UG\+_``^:/XH^.H3<8:8P
MO)%H5FR#.X/?J]V5<!?^)6G/.T_5=`!1110`451\2^)M.\&>'KW5]8U"RTK2
MM-@>YO+V\G6"WM8D!9Y))&(5%4`DDD``5\LKXNUO_@I]J_V;PQJ&I^'/V;8/
M+:Z\16,SVM_\4PR-YEI9.-LMMI0)0272E9;DJZ0E8OWTH!ZAX4^/$_[2_CF\
ML/A[?26WA;PAJT46K^)OLHFM=9FBD;[1IMEO&V0#:%EN5)5"3&FY]S1>R5G^
M%/"FF>!/#&GZ+HNGV>E:1I-O'9V5E:1+%!:0QJ%2-$4`*JJ``!P`*T*`"FR2
MK#&SNP55&68G``]33JX[X\?"^_\`C'\-;K0-.\3ZGX1N+J:!VO[&&&9WB257
MD@9)596CE0-&XX.US@@T`=C7C'[1_P"UC:?`K5/^$?\`#^F:G\1/B=KT0;0_
M!VG-M9VP0KW5R(VCL+8[78SW!"D1R!`[+L//77[,WQH\4V6FZ-J7QQMO#GAJ
MRLULKB/P=X0M]-U&]58E3<EQ/).EMR"0(HOE#84C`(],^`?[,_@C]F/PU<:9
MX,T*#3/[1F-UJ=_++)=ZGK=R22US>WDS/<7<[%CF6>1W.>M`'DG[//[$6N:A
M\2].^*_Q^U;1?B%\7--@\K1X[!)E\,^"0ZKYHTFSFSY<[,"CWLF;B5`!F)"8
M1]+T44`%?@I\5_VC-;^)5W^T#^U]J-EXDU7X7ZWXX?X7^$H=/*3>9I,%E<P&
M>(^9A(M2U2VTNSDE&-D-Q<KEA*YK]*?^"Y/[0.N_!K]@?6?#7@J,W/Q)^--_
M;_#7PA:J6#37^I[HF8,`0@CMA<2%V*JOEYW`XSYS\4/V,O"?P5^$7[)?[&F@
MZ7:ZIX0U+63J?BF"^M4N+76=)T:W:\OFN58$,;G49[$%2NT^<PRH"@@'UK^Q
M!^SC;?LA?L?_``U^&5JEJG_"%>';/2[AK8L89[E(E^T2KN`.))C(_('W^@Z5
MZG7Y+_MD^`?B'^Q;^U-X"^'WP>_:,\2^&_A]X/T#5OB[K^A>.+JZU32?#&DZ
M4/)MK5KV)DOY-.FFN/*%G)+*H6T!`;8(W]UB_:=_;)\'_LN?\+2U?2OV4-7\
M-0Z'_P`)/->G7]>T;;IQ@^TAVC>RFV.(\94MU]Q@@'4>`X%_:I_X+-^+?$LG
MEW/AS]F/PJGA/3`RR?+X@UH17=]*AR$W16$-I$>#_P`?3>@KK/\`@L#\09O#
M/["_B/PMID*7/BKXN7-M\.O#4+N54ZCJLGV:.4E2&VPHTMPVWG;;MP:^6O\`
M@F]X/_;>N?V7-'\:>']._9N\-R?&?5KOXD:S<>(;S6;[4YO[7D6YB#6\44<<
M)AMFBB6$2M\L2!F5MU<Y+\%OCO\`\%!O^"J+_#_QC^T)8Q^'OV8[!/$=]JGP
M\\,QZ-/9:[JRRPV]AB[FO$>2+3Q<GS\!XA<``;I"Z@'V+X9_94^$W[`W[,?A
MOPWK'Q/\3>#/`/@VSM;**;4_&\ND6NR"(IM,@DCVB0DLRHPRQX[5QO@[]LW2
M?'CR)^RY\*?$WQ.UKQ'!YT7CK7HKO3/"<(<;5EN-5O<W5S$-B?)913DA0!MQ
MD=_\'/\`@D?\"/A)XKB\3WOA!_B-XZ1%5_%OQ`OYO%6MNP&W>MQ>M)Y+8X_<
MB,8XQCBOI..,11A5`55&``,`"@#YM^&G[`%WXI\3Z=XO^/7C6[^,OBO3[I-2
ML-*FM19>#_#ETH^22RTH,R-+%D^7<W33SKDLC1DFOI2BH[N[BL+62>>2.&"%
M#)))(P58U`R22>``.]`'S'_P5!\:ZWXC^'OA;X(>#;^\TWQK\?\`5'\-+?V0
M1KC0-%2(S:QJ@#,H_<VH\I3G/GW=N`"6`KG/^"@O@/1/AQ^QG\._V:_!,?\`
M8-I\4M4TKX7:-9VSEI;+1XXC+J#*6#$^7I=G=`NV?F9,DLPR_P#X)X>9^UM\
M<OB#^U#?QB31/$WF>#?A>6<DQ>%[2?$MZHP,#4;V%KD;AN,,5IZ<XUO\2M$^
M*?\`P4^^*/Q*UR:TC\"_LD^#)?#R7LDBR10ZMJ,4.HZI.N[B.2WLK>UAW+@D
M7,Z,<<``\P_;Q+_&G]LS2/#EK!;2Z-X9U'0OA)H-OY`E$>HZM-;ZUK5P`8F"
MM!HFD1QH5^ZMW<?,N2#^E%?FY_P3[\&ZU\4OVJ_A5KWBJ%TUO_A%->^-^N1$
MLTEAJGBF[2VTJRE9U#9LM'@N;,`<'R!T5%!_2.@`J#5-4MM#TRXO;R>&UL[2
M)IYYYG"1PQJ"S,S'@``$DGIBIZ^#?^#@K]IG5_AC^R%I/PH\$VDFM?$O]H?7
M+?P-HFE6]V;>XGM9F!OY`Z@LD8@_=,XY3[2K?PF@#PG]F+P*W_!4;]ICQ;>S
M74EY\//&7B>/QY\0HYT8#5_#\$;0>#O#;*<J;:YM(X]9N86`#1WT2,I^T,:_
M5+Q9XHTGX8>!M2UK5)[?2]"\/6,M[=S,-L5I;0QEW8@=%5%)^@KRW]@;]CVP
M_8@_9NTOP9#>#6-:FFDU;Q'K'DK"VLZI/AKBXV+\J)D+''&ORQQ11(.$%>7_
M`/!32:Z_:"\=?";]FS3)I(X?BSJLFM>,Y(I`#!X4TAH9[V%L,&'VRXDLK/[I
M5DN9P>`10!T/_!,CP/JNL?##Q#\9_%5M<V?C+]H#4QXON+.=LOHVDF,1:-IY
M&!M>'3EMS*,?\?$MP>]?2],M[>.TMTBB1(HHE"(B+A44<``=A3Z`"N0^._QZ
M\(?LR?"C5_&_CO7K+PWX7T*(2WE]=$[4W,%1%4`L\CNRJB("SLRJH)(%<7^V
M+^W!X,_8M\)V%QK_`/:FM^)_$<CVGACPGH5HU]KGBF[5"_D6ENG)P!EI&VQQ
MCYG917E/[./[%/C+XR_%/1_C=^TG>V^L>-[)DU#PGX`M)?.\-?#!BF`8P<"]
MU,*Q#WL@^5F980B`,P!FV'P+\3_\%2]4TKQ/\8]!U?P;\"[5TO-&^%6ILHN_
M%<J2%X;WQ%&N5$:,D4L.GK(Z!E22<LV(8_L6PL(-*L8;6UABMK:VC6*&&)`B
M1(HPJJHX`````Z8J:B@`HHHH`****`"BBB@`HHKRK]N+]IBV_8X_9!^(WQ/N
M8HKD^"M!NM2MK:0X6\N50BW@Z@_O)C&F`<G?QS0!\U^"V_X>!_\`!7Z^\3FT
MAOOA7^R98W6@Z-=L'\G4_&=_Y8OI(S_JY/L%I%Y!R,QRW;8.<X[_`.!VJ_\`
M"_?^"IOQ7\96A^T>'?A)X7LOAM8W/F%D.JW-PVI:M'&N[Y"D::0KG9\Y1`&/
MED"?]ACX1+_P3:_X)EV4_C69Y/$6B:#>^.?']].X:6[UB=)-0U25V0$-B5I%
M!4'Y8UP*^=[[XEZA^P%_P;L^-/BQ=RM;_$#Q_P"&;[Q[J4[%5:/7_$;^?A><
M$0RWD:+R25@7.3Q0!\S?M3^);G_@HAXF^*5SH5^FI>'/CWXJTKPM:ZA97HM?
MM7@S39+BUTVVMW<@B35M>-^49MJ/;Z?<L2%\HO\`8W_!</QG-\3/AA\//V4O
M!4IF\7?'WQ%8Z%J=G8Q@2:9X9@)N-3NB0-D2^3!Y8!P6#OL'RG'@VCZ1X,_X
M)\>%/V,]:^($UI:^"=7OH]3NO$/V6>".VAT?PA<V^@Z;)&4\Z6ZD>XGGCB`!
M>X,VV-V?)]7^'_A$_$__`(*^?`_XE:WX;\1^#O%GCGPAXF\8S:3JKC[5IVG6
MUOIFF:;9W**?W<JI?WMPT)!$,M[*F6;<U`'W%^T;\>_#G[)GP(UOQIKY\G2/
M#ULJPVL``DO9W98K:TA7H9)96CB1>FYUZ#FOC/\`X-O/@_XETG]BWQ)\7O'<
M:GQU^T3XNO\`QYJ%QYB2F:WF?;:[77_EEL#.B\!5EX49K&_X+?\`CW5?B,/$
MWANPQ'X4^!?P^U3XE^()Y(5F@N=;GMKFP\/VCC>,>5(UW?$$'YK2U8?,`1]W
M_LX?"BU^`W[/'@/P-8JJV7@SP[I^A6ZK(\BK':VT<"@,Y+L,(.6.3WYH`[2B
MBB@`KXQ_X*C_`!%UOX_:[X;_`&5?AS=ZG%XJ^*CQR^.-6T[(_P"$,\(!C]MN
M))1GRI[L*UK;J1\YDE((\OGZ6_:6_:#\/?LI?`'Q=\1_%<EPGA_P9I<VJ7@M
MX_,GF6-<B*)<C=([;409&6=1D5XW_P`$O_V9_$GPE^%6M_$/XFPQ_P#"Z_C;
M?CQ7XR(82?V077%GHT;Y/[FPMRD"@$J7$S@GS,D`]@\<>+_!W[&O[-M_J]TE
MIX=\"_#;0"ZP0*L<5E96D.$AC7@#"(J(OKM`KX2T+X7^(-`_X)S?"?X1^,[=
M_P#A:G[77C1]6\;V1F$-W!#J$\VMZV)$W(P2VT^/["P0;5)AC_C!KWK_`(*J
MVQ^)MA\#_A*LK"'XK?%#2[75849PTVEZ;%<:S=J=JD%7&G1Q,&^7$_-='X0\
M%M\8?^"E'B#QY<;;C1OA3X4'@W1#O$B1ZCJ$Z7>IN`>4D6*VTZ/('(9QD\@`
M%RW_`&3?$6E?M@>(/&FF:WIFD>$/$EEH<%Y;V2/#J972UO/+LU8#:MN[W,;L
M0V=L31[<2%A]`444`&:^`?V-?#?_``\#_P""G'CS]IB^_P")E\-/A9%/\//A
M,\T,;0W5P"BZUK%NVW=M::-K6.0$J\8FP>>/5/\`@K!\2=7O_@]H?P2\%WMU
M9?$;]H74/^$2TNXM0?,T?3,!]7U,D?=6VL?-PW_/::`<[J^A?@Y\)-`^`GPH
M\.>"?"VGPZ7X<\*:;!I6FVD0PL$$*!$'N<#D]222>30!TM?*G['VJI^T3^W/
M\?/BGY5K=:1X0O;?X4^%[X0[9&BL$6YU;:Q4$J=2G>$D%@38=>`!]`_'.;5H
M/@GXQ?0/M/\`;J:'>MIOV<?OOM(@?RMG^UOVX]\5\Y?\$^?VAO@Q^SY_P2@^
M#NO/X^\,:)X'TCP7IWVK5=5U*&WQ<B)%NS<%F&+DW1E$JGYA,7!&>*`/K>OE
M[]KK]NS5M(^(7_"EO@7IVG>./CUJ]J9MET7.@^!K<Y`U'69XP3%&,'R[=<S3
MN%50H)<<#JOQ]^)?_!4Z[;P]\&&\5_"?X%S+C5OBM<VKZ=K?B:/.?)\.02CS
M(XVQM;4)T7`=O(1F"R5]-?LP?LG^`?V./AE'X3^'GAZVT+2S,]W=R[FFO-5N
MG.9+J[N')EN;ASRTLK,QX&<```'GO[(/_!/'0/V</&6I_$3Q/JMU\3OCCXH@
M$6O^/=9@1;R6/C_1+*)1Y=C9+@!8(0`0BES(RAJ^AZ**`"BBB@`HHHH`****
M`"BBB@"#4VN4TVX-FD,EV(F,"3.4C:3!VAF`)"YQD@$@=C7@_P`7?#WC?XT^
M$1X:\;_!3P+XRTF.[M;]H7\6%K.6XMYDGAD"26@;Y)41AN'5>XKWYW$:%F("
MJ,DGL*Q/`_Q.\.?$WPO_`&WX<U[1]=T??)&;ZPO([BW#1DB12Z$J"I!##.00
M<T`?'7_!6'X@?%[Q%_P3Q^)^@#X<Z=I!\8:=%X7^V6OC$/-!_:5S%8DJJVP)
M.+C&,\YY!&16;^U+I?C']KSXP^"/@=XA^#&E:SX/\(0P>.?$=E/XM#6&JQP^
M;:Z=8SD6H5MUSFY,;#!%BO!R0/H;]J7X=6O[>7[&?B70O`/C#28Y_$-M'/H'
MB*TE%W:6U];7$=Q;3!HF^95GA3)4YP#C-5?A#X*T[]AWX0^*O&_Q;^)-OJ>M
MZQ<-K/B[Q9K%P;'3+7KY=M:Q22,MI8P*VR*+<3RS,SR2.Q`'^+?'/QGU*R46
MOP1\!ZC+9LMQ9+J7CORHXIU#[6RNG2E,?+AE!.&;@8&[X<_:G_;]^*O[('_!
M2+PMXL^*GP^^&?A^XO/A-K6F^&=(TSQGJ&JW'B>^.KZ6[6-H5TI&EO9"MNL<
M`C"@,\CRA1MK]5(9EN85D1@Z.H96'1@>AJM?^'[#5-0M+NYLK2XNM/9FM9I8
M5>2V+##%&(RI(X..M`'Y@_MJ?`KXI>#O^"77[0>I?$+1_`MA/\8)6UOQ;J&H
M^,KRZN_#T%S-"L%HFVP6(Q:?"8X%565"(7E)9G8-]P:C\8?BQX;U[2M%E^'G
MA#4;V^CEE26T\7LD,T<8&[:);17!!>/L1UK&_P""J/@B/XM?\$^OBYX+CM;/
M5-8\4^%=0M=)TJ:15DU2[6!I(X8E)&^4LJE5')(%4_V<?^"@_@O]I?XDPCPO
MXH\+7O@J?2=/@TV^:[3[1JNM7$37,MC`0Y222WM?)::-=SHTR@XP:`.U_P"%
MH?%W_HD^A_\`A:)_\BT?\+0^+O\`T2?0_P#PM$_^1:[_`,3?$GP]X+US1M,U
MC7-(TK4?$4[6VE6UY=QPRZE*HR8X58@R/@YVKDX[4:Y\2?#WACQ5I.A:CKFD
MV.MZ]O\`[-T^>[2.ZO\`8`7\J,G<^W(SM!QD9H`\ZU#Q]\5-8LWMKOX/^';F
MVEX>*7QA&Z.,YY4VF#65XD^+/[0L>DJ=&^"_P^N+\H"Z7_Q)EMX%;(R`\>ER
M,1C/)4<XX[CW6L'4OBCX=T?XBZ7X1NM;TR#Q1K=G<:A8:4]PHN[RV@:-9IDC
MSN9$:6(,P&`9%]:`/A#]MWX*_M=_%CXW_!SXF^$/AY\((?$_PSE\0:3:VB^.
M;JYMXEUBP6U74IC)8VY,5JT0=H(RTDF\!2N":^C/@[H?Q3_9_P#A[8>';?X>
M>%->GB7SK[5+?QA(KZI=/@S7,QFM`[2R/EF))'(`.``/H&J=SXBT^REN4FOK
M.)[*(3W"O,JF",YP[@GY5.UN3QP?2@#S'_A:'Q=_Z)/H?_A:)_\`(M'_``M#
MXN_]$GT/_P`+1/\`Y%KUD-N&1R#T-+0!\TWWP\\9:I^TK8?%FZ^#>E7/C+2O
M#\OAJPGF\=AX+"TEG6>;RHC:[4DD9(PT@^9EC52<"N\;XH?%[:<?";0L]L^-
M%Q_Z2UZU10!XKK?Q:^.5KX<DFL?@UX5N]42,.+63Q_Y4,C<;E$OV$G.,[24`
M)QG:"2/E[PE^QWH/C3XY2?$35/\`@GKX&T+QE>ZBU[/JFK>(-"G_`-)89:\,
M<'G)YA89,@3S"Y+GDEJ_0NB@#R2/XF?%R&,*OPET%548`'C-``/_``%I?^%H
M?%W_`*)/H?\`X6B?_(M>M44`>40?$[XMO.@?X4Z(B%@&8>,E.T9Y./LO/TKU
M922HR,''(]*6B@`HHHH`****`"BBB@`HHHH`*_**PGO_`(+_`!Q^,?P@T0W3
M>"/VJI?$?B73[RTDV6GAB\L-1GL_$B&16'EB6Q^QS)M8;93)T+C/ZNUF:;X*
MT?1M*2QM-)TVULHT>-;>*V1(U5_O@*!C#=_7O0!^/O[%_P"WOXA^$OP,_90\
M%^&?B+X?L=,3PK\.=&UG09X[.W-K!K'VF&YN5>8-+=W/[F(H(MD5L(I#+YS2
M;$^8/%7[3VO_`!'_`&)=GC3XFZMJ<FO_`++'C6[O=.U+4H_)O_$#^*83*#$P
M'^E^7A]@PZ)&H4+'E3_0M%\+O#,#V[)X=T)&M%"0%;"(&%0V\!?EX&[YN._/
M6ENOA?X9OHPLWAW0IE#R2A7L(F`>3_6-RO5\#<>^.:`/RO\`%7_!2;XE^!/B
MKXJ^$UQ\=/#-G9Z?XMOM)LOB1K5MIUE:Z<__``C.GZG96T_D6S6J0FZN+H(K
MH'F6U\GS2Y+&[\2?^"@'QZ_9K\8K?>(-=\8^-=+\.'0OBEK$&G^&(;&'4?!]
M]IZ6E_9012V@N$FAUDJ\$$S1W7D/*LKD1,:_4"V^%'A:SM)H(O#6@107#1O+
M&FGPJDK1G<A8!<$J22,]">*VIK""Y9C)#%(74(Q9`=R@YP?;-`'P5_P5#_9]
M\6_%?_@FS\+_`(?>(?%<W_"SM:\4^';=/$5R(Q)::^6:6*9#;K&J*ET%"M&O
M"#D/SGYO;]L'6OB7\2_A!^T)%\.O[.\0>'-!\9VWAOP<;4VQ?4]-\-RRZ["H
MPJY?5U^S;P1(Z:>6`QFOUT\3^`=#\:WFE7&L:/IFJSZ%>+J&FR7=JDS6%RH*
MK-$6!V2`,P#+@C)YJS_PC6G?:[>?^S[+S[-Y9()/(7?`TI)D93C*ER26(ZYY
MH`_)K]LKQ!J__!0/]G/X'/X5^-'A'XC^(]1\?Z5XD\%W>GZ>NG+I>MVW@O6]
M0AM9W20*QFOK=,Q-M>%9PD@)QGG/BM^TOJWQ[_:S^&7[1_AK^VO"GB3Q?\#O
M'UQX0TN[MT.H:>-.LM-FB_T6964R/?R:@H^0^;%&I&001^OMG\.?#VG1PI;Z
M#HT"6URU["L=E&HBG;K*H"\.>[#GWJ6?P5HUSJ=O>R:1IDEY:)Y<%PUJAE@7
MGA6QE1R>!ZF@#\MM/_;[^)/QOU7PSX=\,?M$:?8W_BWQ)X'TJYU70M/TJ]BM
M1JWABYN[LVD=U;%A&UU%%+&)064OL.`3&/-/BQ_P4;UVZ^*VE?$^T\>6VL?%
M/PEX2^)>FWWA$6MD6^'TEIK6CVI*VRPB[>5+&*2Z:.X,JS&V9HT"DJ?V+C^&
M/AJ(6X7P]H:BT97@Q81#R&7[I7Y?E([8Z58A\"Z);ZO/J":/I27]UGS[E;2,
M339&T[GQDY'')Z4`?-7[+O[6L'A_XM^,/!_C+XEZ5XB\/ZAXDL=,^&VOZG/:
M077B=KC2X;R>QC:%(XKIX&8D/&H.V5$8;DRW#?M'C7$_;]^+O_".ZA\/QO\`
M@YHAUJT\7!6L&LAJFKB7>=RJB>29=YFW+RO09S]>:[\%O"7B6UT"WO?#FD3V
MWA744U?2(#;*L6GW:!]DT:`!0REV(..&PP^8`C.\5?LS?#GQUK=[J6M^`O!V
MKZCJ4L4UY=7NC6\\UV\2;(S([(2^U>!DG`Z4`?GS\3O^"EGQ`^"OQ*\3647B
M+POI'P^11#X6O[*&SO="T_1SK?A_2C=RS,8[FTOM/2_E^T6ETC1L;J)D?9"X
MKZ4_X)K_`+6^K?&NR^(^C^.?&.@ZUKFB?$_Q+X7\,E$@M+O5-+TUH`KF*/:L
MKJLJL[QKMVRQG`W`5[S??L\^`=437EN?!'A*X7Q5;M::T)-(MV&KPLS.T=P"
MG[U2SL2'R"6)->??L>_L/Z3^R?)XRN/M]MXCO_%?C#5?%MO<R:7';MH9U`0+
M+9VV&8I;JMO$H4'[J*#G:,`'N5%%%`!1110`4444`%%%%`!1110`4444`%%%
M%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444
3`%%%%`!1110`4444`%%%%`'_V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
