<SEC-DOCUMENT>0001144204-10-065320.txt : 20110520
<SEC-HEADER>0001144204-10-065320.hdr.sgml : 20110520
<ACCEPTANCE-DATETIME>20101208102812
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-10-065320
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20101208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA RECYCLING ENERGY CORP
		CENTRAL INDEX KEY:			0000721693
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				900093373
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		12TH FLOOR, TOWER A, CHANG AN INTL BLDG
		STREET 2:		NO. 88 NAN GUAN ZHENG XIE
		CITY:			XI AN CITY, SHAN XI PROVINCE
		STATE:			F4
		ZIP:			710068
		BUSINESS PHONE:		86-29-8765-1097

	MAIL ADDRESS:	
		STREET 1:		12TH FLOOR, TOWER A, CHANG AN INTL BLDG
		STREET 2:		NO. 88 NAN GUAN ZHENG XIE
		CITY:			XI AN CITY, SHAN XI PROVINCE
		STATE:			F4
		ZIP:			710068

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHINA DIGITAL WIRELESS INC
		DATE OF NAME CHANGE:	20040810

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOULDER ACQUISITIONS  INC
		DATE OF NAME CHANGE:	20020430

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOULDER BREWING CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title>Unassociated Document</title>
    <!--Licensed to: Vintage Filings-->
    <!--Document Created using EDGARizer 4.0.6.1-->
    <!--Copyright 1995 - 2008 EDGARfilings, Ltd., an IEC company. All rights reserved-->
    </head>
    <body bgcolor="#ffffff" style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
<IMG SRC="banner.jpg">
<br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Via
EDGAR</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Division
of Corporation Finance</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100 F
Street, NE</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
D.C.&#160;&#160;20549-0405</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Attn:
William H. Thompson, Accounting Branch Chief</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Re:</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">China
      Recycling Energy Corporation</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form
      10-K for the Fiscal Year Ended December 31,
2009</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Filed
      March 16, 2010</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form
      10-Q for the Quarterly Period Ended June 30,
  2010</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Filed
      August 16, 2010</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">File
      No. 1-34625</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Mr.
Thompson:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This firm
is counsel to the above-referenced company, China Recycling Energy Corporation
(&#8220;CREG&#8221; or the &#8220;Company&#8221; and sometimes &#8220;we&#8221; or &#8220;our&#8221;) and is filing this
response to your comment letter of November 5, 2010 with respect to the
above-referenced filings on CREG&#8217;s behalf.&#160;&#160;For convenience of
reference, we have included in this response letter the same captions and
paragraph number, as well as the text of the comment, from your comment letter
followed by our response.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Form 10-K for Fiscal Year
Ended December 31, 2009</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Item 8.&#160;&#160;Financial
Statements and Supplementary Data, page 26</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Report of Independent
Registered Public Accounting Firm, page 26</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      reviewed your response to comment two in our letter dated September 22,
      2010.&#160;&#160;Please confirm that you intend to include the conformed
      signature of your independent accountant in the amendment you intend to
      file upon conclusion of our review.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
2</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">Response:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
confirm that the Company will include the conformed signature of its independent
accountants in the amendment to be filed upon conclusion of the
review.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Consolidated Statements of
Cash Flows, page 30</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      reviewed your response, along with the analysis provided in the appendix,
      to comment three in our letter dated September 22, 2010.&#160;&#160;We
      acknowledge the guidance in ASC 230-10-45-22 that certain cash receipts
      and payments may have aspects of more than one class of cash flows, and
      that the appropriate cash flow classification should depend on the
      activity that is likely to be the predominate source of cash
      flows.&#160;&#160;As such, it appears that the construction costs of power
      generating systems and the related proceeds from the sale of these systems
      should be consistently presented as either operating or investing
      activities dependent on the predominant source of cash
      flows.&#160;&#160;Please tell us how you are applying the referenced
      guidance in determining whether cash flows from the
      acquisition/construction and sale of power generation systems should be
      classified as operating or investing activities.&#160;&#160;In your
      response, please address the following questions with respect to the
      consolidated statement of cash flows provided in the
    appendix:</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      note that the increase in construction in progress is classified in cash
      flows from operating activities while principal collections on sales type
      leases are classified in cash flows from investing
      activities.&#160;&#160;Please tell us your basis in GAAP for these cash
      flow classifications in light of the guidance in ASC 230-10-
      45-22.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      note that sales of systems are classified as cash outflows from investing
      activities in the initial investment in sales type lease line
      item.&#160;&#160;Please tell us why the sale of systems results in cash
      outflows.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">It
      seems as though sales of power generating systems net of the costs of
      systems subject to sales and lease back arrangements represent non-cash
      income and expense.&#160;&#160;If you consider construction expenditures
      and collection of principal on sales type leases as investing cash flows,
      please tell us why you should not present gross profit from the sale of
      systems as a reduction to cash flows from operating activities in the
      adjustments to reconcile net income (loss) to net cash provided by
      operating activities.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;&#160;<font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-STYLE: italic">Response:</font></font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">After
      reviewing ASC 230-10-45-22, we have classified cash flow from construction
      in progress as cash flow operating activities because we concluded that
      construction of energy saving systems is like the production of inventory
      in a manufacturing environment.&#160;&#160;We do not have sales lease back
      type arrangements but the sales type leases of terms of 15 to 20 years;
      therefore, we concluded these cash inflows from collections are
      appropriately classified as cash flows from investing activities as they
      are received.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
3</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      </div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Sales
      of systems result in an increase in receivables from sales type leases.
      This is similar to making an installment loan. The lease receivable will
      be collected over 15-20 years; therefore, we have concluded a cash outflow
      should be classified as investing cash flow.&#160;&#160;Similarly,
      principal collections are classified as investing cash
      inflow.&#160;&#160;The sale of systems results in an increase in assets
      and is, consequently, treated as a cash
outflow.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      consider construction expenditure to be operating cash flows as described
      in the paragraph above.&#160;&#160;Gross profit is included in lease
      receivables like accounts receivable, which includes gross profit on
      sales. Therefore, we have concluded that gross profit from sales of
      systems should not be an adjustment to cash provided by operating
      activities.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Notes to Consolidated
Financial Statements, page 31</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Note
19.&#160;&#160;Stock-Based Compensation, page 47</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      reviewed your response to comment six in our letter dated September 22,
      2010.&#160;&#160;It appears that the guidance at ASC 505-50-30-11 through
      ASC 505-50-30-17 should be followed when determining the measurement date
      for equity instruments issued in a share-based payment transaction with
      nonemployees.&#160;&#160;If you disagree, please explain in greater detail
      why such guidance is not applicable.&#160;&#160;Given this guidance, as
      previously requested, please tell us in more detail the basis for your
      determination that the measurement date for the warrants issued to
      non-employees was the same as the grant date.&#160;&#160;Refer to the
      guidance in ASC 505-50-30-11 through ASC 505-50-30-17 and discuss why you
      believe:&#160;&#160;(i) performance was complete on the grant date or (ii)
      a performance commitment to earn the equity instruments was probable on
      the grant date because of sufficiently large disincentives for
      nonperformance.&#160;&#160;With respect to the latter, please explain in
      detail the sufficiently large disincentives for
      nonperformance.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-STYLE: italic">Response:</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company believes that as of the grant date it was more likely than not the
consultant would perform the service.&#160;&#160;The warrants became exercisable
nine months from the effective date of the Investor Relations Agreement pursuant
to which they were issued.&#160;&#160;Under that Agreement, the issuance of
warrants was irrevocable and the Company agreed to take no action to cause the
warrants to become void or revoked or their issuance to be otherwise
terminated.&#160;&#160;Hence, the warrants are considered earned upon execution
of the Investor Relations Agreement.&#160;&#160;Therefore, in accordance with
ASC 450-20-25, the transaction should be recorded on the grant date. The Company
also believes that not to recognize the expense as the services are performed is
misleading.&#160; Given that a date must be chosen, we feel the grant date most
accurately reflects the economics of the transaction.&#160; Further, EITF 96-18
ASC 505-50-30-11 through ASC 505-50-30-17 criteria appear&#160;inconsistent with
ASC 450-20-25 criteria for liability recognition, i.e. it is probable a
liability had been incurred and the amount was reasonably estimable.&#160; ASC
450-20-25 is derived from a higher-order accounting rule than ASC 505-50-30, as
per ASU No. 2009-01, and therefore we have applied ASC
450-20-25.&#160;</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
4</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
          </div>
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company believes we accounted for the transaction in accordance with its
substance. The alternative was to record the transaction after completion of
performance as there was no large disincentive to not perform. Performance would
be completed after the expiration of one year. Recording the expense after the
services are performed does not make economic sense&#160;and would attribute the
expense to improper periods.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Item 9A.&#160;&#160;Controls
and Procedures, page 51</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Internal Controls over
Financial Reporting, page 51</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      note that you conduct substantially all of your operations outside of the
      United States.&#160;&#160;In order to enhance our understanding of how you
      prepare your financial statements and assess your internal control over
      financial reporting, we ask that you provide us with the following
      information:</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      connection with your process to determine whether your internal control
      over financial reporting was effective, please describe whether and how
      you considered controls to address financial reporting risks that are
      relevant to all locations where you have
  operations.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      you have an internal audit function, please describe it and explain how,
      if at all, that function impacted your evaluation of your internal control
      over financial reporting.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      you maintain your books and records in accordance with U.S. GAAP, describe
      the controls you maintain to ensure that the activities you conduct and
      the transactions you consummate are recorded in accordance with U.S.
      GAAP.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      you do not maintain your books and records in accordance with U.S. GAAP,
      tell us what basis of accounting you use and describe the process you go
      through to convert your books and records to U.S. GAAP for SEC
      reporting.&#160;&#160;Describe the controls you maintain to ensure that
      you have made all necessary and appropriate adjustments in your
      conversions and disclosures.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-STYLE: italic">Response:</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company and all its subsidiaries have financial departments equipped with
qualified financial professionals. We have established accounting polices and
processes which cover all our businesses.&#160;&#160;We also have an &#8220;accounting
verifier&#8221; as a part of the process:&#160;&#160;a professional reviews and
verifies every transaction for legality and compliance and original documents
for their legality and completeness.&#160;&#160;According to the policy
regarding authority for approval, for each cash inflow and outflow, the handling
personnel fill out a required form, which must be signed by the department head,
accountant, financial manager, the &#8220;accounting verifier&#8221; and the vice president
in charge or the president to minimize any possible financial
risks.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
5</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
          </div>
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Although
the Company is a small reporting company exempted from SOX404(b) requirements
according to the Dodd Frank Wall Street Reform Act passed this year, we believe
the requirement is very helpful for the Company to improve its internal control.
Therefore, the Company organized professionals to improve and standardize the
Company&#8217;s internal control.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company&#8217;s operating subsidiaries, Huahong New Energy Technology Co., Ltd.
(&#8220;Huahong&#8221;) and Shanghai TCH, Shanghai TCH&#8217;s subsidiaries Xi&#8217;an TCH Energy Tech
Co., Ltd. (&#8220;Xi&#8217;an TCH&#8221;) and Xingtai Huaxin Energy Tech Co., Ltd. (&#8220;Huaxin&#8221;), and
Xi&#8217;an TCH&#8217;s subsidiary Erdos TCH Energy Saving Development Co., Ltd, maintain
their books and records in accordance with accounting standards generally
accepted in the People&#8217;s Republic of China (&#8220;PRC GAAP&#8221;); its financial
statements are converted to U.S. GAAP for financial statement reporting purposes
on a quarterly basis.&#160;&#160;The Company provides its internally generated
financial statements and related supporting schedules prepared under PRC GAAP in
Renminbi Yuan (&#8220;RMB&#8221;) to the Company&#8217;s contracted U.S. certified public
accountant (the &#8220;Company CPA&#8221;), who is unrelated to the Company&#8217;s independent
registered public accounting firm, for conversion and consolidation. The
Company&#8217;s CPA then prepares the Company&#8217;s consolidated financial statements and
footnotes under U.S. GAAP in US dollars by
preparing:&#160;&#160;adjusting/converting entries for the purpose of converting
the financial statements from PRC GAAP to U.S. GAAP; a consolidating financial
statements worksheet and related schedules; and footnote disclosures with
related schedules and worksheets to support the numbers disclosed in the
footnote, using the Thomson Reuters Disclosure Check List as
guidance.&#160;&#160;The Company&#8217;s CPA then provides her work to the Company&#8217;s
management and its auditor for review/audit, answers any questions raised by the
auditor or management and posts additional review/audit entries from the
auditor, if necessary.&#160;&#160;Once all comments and issues are cleared with
confirmation from the Company&#8217;s auditor, the financial statements are provided
to the Company&#8217;s board of directors for review and approval prior to
filing.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      would like to understand more about the background of the people who are
      primarily responsible for preparing and supervising the preparation of
      your financial statements and evaluating the effectiveness of your
      internal control over financial reporting and their knowledge of U.S. GAAP
      and SEC rules and regulations.&#160;&#160;Do not identify people by name,
      but for each person, please tell
us:</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">what
      role he or she takes in preparing your financial statements and evaluating
      the effectiveness of your internal
control;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">what
      relevant education and ongoing training he or she has had relating to U.S.
      GAAP;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      nature of his or her contractual or other relationship to
    you;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
6</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        </div>
      </div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">whether
      he or she holds and maintains any professional designations such as
      Certified Public Accountant (U.S.) or Certified Management Accountant;
      and</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">about
      his or her professional experience, including experience in preparing
      and/or auditing financial statements prepared in accordance with U.S. GAAP
      and evaluating effectiveness of internal control over financial
      reporting.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-STYLE: italic">Response:</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company&#8217;s businesses in China are accounted for and prepared for financial
reports according to Chinese GAAP.&#160;&#160;For each reporting period, the
Company uses U.S. accounting firm to prepare financial reports under US GAAP
based upon financial reports of Chinese GAAP.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.&#160;&#160;CFO---
is responsible for reviewing the financial reports under US GAAP, supervising
the financial activities of the Company and designing and supervising the
designing of i<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">nternal
control over financial reporting</font>.&#160;&#160;The CFO ensures the
financial statements, and other financial information, filed by the Company
fairly present in all material respects the financial condition, results of
operations and cash flows of the Company.&#160;&#160;The Company&#8217;s CFO has a
U.S. MBA education and about 20 years professional experience in banking,
investment, financing and accounting areas in China and the U.S.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.&#160;&#160;Vice
President of Accounting ----<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font>is
responsible for the coordination and management of the Company&#8217;s financial
accounting and reporting activities including internal management, external
reporting, monthly financial close coordination and analysis, accounting
policies and procedures, financial audit coordination, technical Chinese GAAP
research and analysis, and treasury and cash management
oversight.&#160;&#160;The VP of Accounting is also responsible for assisting the
U.S. accountants in completing the conversion of financial reports under U.S.
GAAP.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company&#8217;s VP of Accounting is a Chinese Senior Accountant and an expert in
financial reporting.&#160;&#160;He has 30 years experience in financial
reporting. He has been the CFO and vice president of accounting for two NASDAQ
listed companies in the past five years and is an expert in Chinese GAAP and is
knowledgeable of US GAAP.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.&#160;&#160;Financial
Manager----is responsible for preparing financial reports, organizing the
accounting adjustments and supervising accountants under Chinese
GAAP.&#160;&#160;He has 19 years experience in financial reporting and is a
Chinese Certified Public Accountant.&#160;&#160;He has held the financial
manager position in three companies for over eight years and has rich experience
in financial reporting.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.&#160;&#160;&#8220;Accounting
Verifier&#8221; ---is responsible of the review and verification of the legality and
authenticity of the original documents, and the verification of
vouchers.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.&#160;&#160;Accountant
(Financial reporting) ---- prepares financial reports and consolidated
statements for the parent company.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
7</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
          </div>
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">6.&#160;&#160;Accountant
(cost and expense) ----- reviews and verifies vouchers related to expenses and
costs.&#160;&#160;Controls daily expenditures and prepares
vouchers.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">7.&#160;&#160;Accountant
(Tax) ---- is responsible for the usage of capital according to the budget and
decisions by the management, and calculation of taxes and communication with tax
officers.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">8.&#160;&#160;Accountant
(revenue and current account) ---- is responsible for accounts receivable and
accounts payable and their verification and control and daily control on the
expected revenues.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">9.&#160;&#160;Cashier
---- is responsible for making payments or receiving cash from bank according to
verified vouchers and balancing and reconciling accounts complying with
accounting principles.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
accounting personnel mentioned in 4-9 in the above response all have Chinese
Certificates of Accountant qualifications (a technical title which can be
obtained by taking an exam in China), and each has engaged in accounting work
for over 5 years.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company&#8217;s CPA is also involved in the preparation of our financial statements as
discussed in response to comment 4 above.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">6.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      you retain an accounting firm or other similar organization to prepare
      your financial statements or evaluate your internal control over financial
      reporting, please tell us:</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      name and address of the accounting firm or
  organization;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      qualifications of their employees who perform the services for your
      company;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">how
      and why they are qualified to prepare your financial statements or
      evaluate your internal control over financial
  reporting;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">how
      many hours they spent last year performing these services for you;
      and</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      total amount of fees you paid to each accounting firm or organization in
      connection with the preparation of your financial statements and in
      connection with the evaluation of internal control over financial
      reporting for the most recent fiscal year
end.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">Response:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company retains an accounting firm to prepare its financial statements and
assist the Company with its financial disclosures.&#160;&#160;Her information is
as follows:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
8</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
          </div>
        </div>
      </div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Name
      and Address:&#160;&#160;Yvonne Zhang, Certified Public Accountant (DBA: V
      Trust Accounting and Tax Services); 32 S Almansor St., Alhambra, CA
      91801</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Qualifications
      and Personnel:&#160;&#160;The person who prepares the Company&#8217;s financial
      statements is Yvonne Zhang, who is a U.S. CPA, licensed in the State of
      California.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Reasons
      for Qualification:&#160;&#160;The Company CPA is qualified to prepare the
      Company&#8217;s financial statements because she is a CPA and has about 10 years
      of experience working in various U.S.<font style="DISPLAY: inline; FONT-WEIGHT: bold">&#160;</font>accounting firms
      supervising, planning and performing financial statement audits and
      reviews (for both SEC reporting and private companies), preparing
      financial statement compilations and related footnote disclosures and
      special reports, and preparing corporate, partnership and personal income
      tax returns.&#160;&#160;She has a strong background in accounting systems
      and financial operations reporting in a variety of industries including
      trading, high technology, professional services, real estate investments,
      foods, entertainment and shipping.&#160;&#160;Specific to the Company&#8217;s
      operations and business model, the Company&#8217;s CPA has traveled extensively
      to mainland China to lead audit teams to conduct SEC financial statement
      audits for U.S. publicly-traded companies with main operating subsidiaries
      located in China.&#160;&#160;In addition, she has experience performing
      CFO duties for another publicly traded company with primarily China-based
      operations, where she supervised and trained Chinese accounting staffs in
      US GAAP.&#160;&#160;Her professional designations
      include:&#160;&#160;Member of AICPA; and Institute of Management
      Accountants.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Hours
      Spent Performing Company&#8217;s Work: During 2009, the Company&#8217;s CPA spent
      approximately 210 hours preparing the Company&#8217;s financial
      statements.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company paid $8,000 to the Company&#8217;s CPA in connection with the preparation of
the Company&#8217;s financial statements for the most recent fiscal year ended
December 31, 2009<font style="DISPLAY: inline; FONT-STYLE: italic">.</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 45pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Xi&#8217;an
TCH, a subsidiary of the Company engaged Deloitte Touche Tohmatsu CPA LTD,
Beijing Branch (&#8220;Deloitte&#8221;)&#160;to provide consulting services and to assist
the entire Company related to Sarbanes-Oxley 404 internal control compliance.
Deloitte&#8217;s address is: 8/F Deloitte Tower, The Towers Oriental Plaza, 1 East
Chang An Avenue, Beijing 100738, China. The engagement letter was executed on
June 2, 2010. The project is divided into four phases and Deloitte will provide
service from June 2010 to March 2011 under this engagement. &#160;The total fee
for the project is RMB 650,000 (approximately $100,000).&#160;&#160;To date, the
company has paid the RMB 195,000 (approximately $30,000) to
Deloitte.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">7.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      you retain individuals who are not your employees and are not employed by
      an accounting firm or other similar organization to prepare your financial
      statements or evaluate your internal control over financial reporting, do
      not provide us with their names, but please tell
  us:</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
9</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        </div>
      </div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">why
      you believe they are qualified to prepare your financial statements or
      evaluate your internal control over financial
  reporting;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">how
      many hours they spent last year performing these services for you;
      and</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      total amount of fees you paid to each individual in connection with the
      preparation of your financial statements and in connection with the
      evaluation of internal control over financial reporting for the most
      recent fiscal year end.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">Response:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">There are
no such individuals.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">8.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      note that you identify Mr. Sean Shao, member of your audit committee, as a
      financial expert in your Proxy Statement filed April 30,
      2010.&#160;&#160;Please describe the financial expert&#8217;s qualifications,
      including the extent of the financial expert&#8217;s knowledge of U.S. GAAP and
      internal control over financial
reporting.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-STYLE: italic">Response:</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao currently serves as an independent director of several NASDAQ-listed
      and NYSE-listed companies, one NYSE Amex-listed company and one OTCBB
      company;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao served as the CFO of Trina Solar Limited, an integrated manufacturer
      of solar photovoltaic products. During his tenure, Mr. Shao assisted the
      Company in its initial public offering on NYSE and led the implementation
      of corporate governance to meet the requirement of a U.S. public
      company;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao served as the CFO of ChinaEdu Corporation, an educational service
      provider, and upgraded the financial reporting process and forecast
      capabilities to prepare the Company for its listing on NASDAQ; Mr. Shao
      initiated the review of internal control for the Company to comply with
      the requirements of SOX 404;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao served as the CFO of Watchdata Technologies Ltd., a China-based
      security software company, and led the company in its effort to build up
      financial reporting processes to prepare financial statements in
      accordance with US GAAP;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao held several managerial positions at Deloitte Touche Tohmatsu and
      managed many US GAAP audits for Chinese
  companies;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao holds a master&#8217;s degree in health care administration from the
      University of California, Los
Angeles;</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao holds a bachelor&#8217;s degree in art from East China Normal University in
      Shanghai; and</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
8, 2010</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page
10</font></div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        </div>
      </div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 54pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
      </font></div>
            </td>
            <td style="WIDTH: 18pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Shao is a member of American Institute of Certified Public
      Accountants.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Form 10-Q for Quarterly
Period Ended June 30, 2010</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Part I.&#160;&#160;Financial
Information, page 3</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Item 1.&#160;&#160;Financial
Statements, page 3</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Consolidated Balance Sheets,
page 3</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">9.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      reviewed your response to comment 11 in our letter dated September 22,
      2010.&#160;&#160;In your response you state that you classified the shares
      to be issued as a non-current liability.&#160;&#160;However, shares to be
      issued are classified as temporary equity between total liabilities and
      equity.&#160;&#160;Please classify the obligation as a non-current
      liability in future filings.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-STYLE: italic">Response:</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
acknowledge the Staff&#8217;s comment and will classify the obligation as a
non-current liability in future filings.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Should
you have further comments or require further information, or if any questions
should arise in connection with this submission, please call me at (404)
527-4990 or Mr. James Thornton at (404) 527-8118.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
    </div>
    <div>&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
          <tr>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">      </font>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Very
      truly yours,</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/
      Thomas Wardell</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Thomas
      Wardell</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div>&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
          <tr>
            <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">cc:</font></td>
            <td width="95%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Tony Peng, CFO,
      China Recycling Energy Corp.
      </font>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Jeffrey
      Li, Esq.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">James
      L. Thornton,
Esq.</font></div>
            </td>
          </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>banner.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 banner.jpg
M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`)D%D
M;V)E`&3``````0,`%00#!@H-```4J```4,L``&DE``"%,O_;`(0``0$!`0$!
M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0("`@("`@("
M`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$"`@(!`@(#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#_\(`$0@`QP+N`P$1
M``(1`0,1`?_$`2```0`"`@,!`0$````````````&!P4(`P0)`0(*`0$!`0$!
M`0$``````````````0(#!`4&$```!@(!`08""0$%"0`````!`@,$!08`!Q$2
M$&`A$Q4(4#$@0$$B,C,4%A=PD$(C)3<P@*`D-#4F-A@1``$$`0,#`@,$!08*
M`Q$```,!`@0%!A$2$P`A%"(5,4$'43(C%A!00C,D0&!A4D,E('&!H8)3-$0U
M%V-S17"`D6)RLL*#TV2$E+4F1G9W$@`"`0(#!@4!!`L``````````1$A`C$2
M`Q!@05$B$R!A<3)"\'"@P>$P@:'14F(C,T,$%!,!``("`0($!@,``@,!````
M`0`1(3%!46$0<8&14&#PH;'!($#1X?$P<)"`_]H`#`,!``(1`Q$```'W\```
M````````````````````````````````````````````````````````````
M`*]Z9\G/O\?4[X'?S,^QP]?O@>BF/3G1?Z7*73IZ2?%[?%^,?9?DOVS[:347
MW8KOMSW\^9V_1\R'P'-J<N@`````````````````````````````````'1E_
MG*_7^'V$_.^O27V\M@N&Y5K7BI^@\7]/WX?Z7GC]CCV<JS]'*Y/+NF?9+H\6
MX7V;A>#4.Z2K-XW@\';0;Z6>?IFM]\_FM8/4WN^7TV$X:```````````````
M```````````````````@O2>3_P!OE<7FUK5[\2'AC=SY_?SL^KPP_7G8/'KZ
M&?(Z:3_6YX[.LAKG@=:H;O/2WY/?*<+KO]#AFN/3@DA/NS)/&H/V9R^K[7_F
M?1FE`````````````````Z1\.\```````````````#&+CIK]R<&G17)<]?BN
MKK%0]\S[FH[O+Q\NJ&]<V<\G37#U\=D/+UU.]O':[S:['/?1,WAT;G5GW2B_
M5B8YGHE\OJ````````````!C3)'5!].R`>6^=P0E)-J])+@`````````````
M`<<<,J&KI?\`0Y6WY-VIR9C&OY^_UWA_H+_)^WR\^IRW0\73SX^OP]!?C]^U
MF]S-\^?O^3T`^#Z_NG4J[_//UK/YFJ6]7.[//OLT````````````!Y$9W^S;
M*YH>:KX]#;F[K``,.9@``````````````'''%`X\WR!_0\)]Y>DGZ9O_`,;0
M/WX]&_F]?'/[7'U5^3OS:^_Y]A?F^G#QE\XQGID-NX5KE<+7HE\/O(N=G?-]
M.6N2@````````````````*"EBA.CIE]6``````````````#CCB@?)?/+ZW&"
M;FU7@Z5KWFPODWIU[N..[IIRZ51VX[1^#T5%VST]Y^)JQ]#-Z^1F,;O3SZ[7
M2;>?+UR6\M<E````````````5++3A+3\G?.B9<M:R2`TTFH*28P!O]<@````
M`````````#CCB@``07K-;_6D?-&/1)3QLBS(MM,/.PO5S;M"ZED<IN#XNGVP
M`<M<E````````````4S+#"GUPYSG6)F7NETV`````````````````#\Q^0``
M8JS`[@ZYT+9'AC=SO9O1TSW-F,57[58`/T?J@````````````````/+7.[AL
MP$?BNT>@-R```````````````````````````````````````->)=55NTJDX
MC,&U"6_8*IEYTQ*Y0Y2S+```````````````!'30,P!+398UE+>-;2<DJ.F1
MHYB4END.*V(L>EH``````````````(T5]+-TCY^%J,V-LD(*Z+%`````````
M`````````,.#X<IQ'7.<QIES&&0,6=$CI.SA.V9P`````````````$/B15WB
ML8LZAC3)``\X)JMY;4LJ>7U@UCM@````````````````````````````````
M``````U+EU3FK]L@*Q:.\1@F)ME<[`6`````````````````````````````
M``````````````````"F9<`=P[Q@#&$K+RL`````````````````````````
M````````````ULEPZYE,.2,PA)3-%3&PMDW!J'-1LN-*R6C2U3-&YMR`````
M```````````````````````````````!3LM&+@R8$(7*I)R<)$R^$G%`````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M```#7PDA'R0D4),9TAY+BMS]'?),6R``````````````````````````````
M````4>80R!:149PF*)N1,N8EX*0-5BR"ES.G8+_*).\8XYCD,6;P$W``````
M``````````````````````````/A]!JL0<FA,2NC+F")*1\N4MT&M!3!CS;(
MUC.,O<UF(\7:;I```````````````````````````````&LIJ@=@B!8Y09EB
MQS/D`)06&:U%J$I)21TAAN07R#6<@IPEVE(ELDT*+.Z9XV5`````````````
M``````````````````,:=4Z!R'(0DK(V*.F?3LG.84[9$S]&6)(=L[9__]H`
M"`$!``$%`OZ`V:*5F8OVX[/M<Q:;C82U>L>VN;N5Z$39?&3M]6?;U/3<_1J)
M5[K97/.<YSG.=6=6<YSFZ22[>C>WY2?GZ2&<YSG.=6=6%'GN,X_(DDU*&E9E
M4[5<_:#_`-OK-QL&W)^!D[NZKVK[V2!C6RJ*Z.P-L`SV#K_8DC/VO5%PVGL!
M]JF\66R2VMKGM6YV;65\L4A>I)?;L=2M<6D]VH^Y_P#2KVT?Z,+N$FK>C6.U
M;@;4[8=BM*&G;3L_:E8I^\I135$_;]B5+7>O8ZXQK/N+8YV'KD6Q90>S/;3H
MU7T'6WM.EH<&^AYZ/U7)2^R*Y)4_0L-2=@:;TUMX-;3CRPL-=^X*'V;6YZ<]
MM4["EE-)66ODVU[>YV%&^ZULL-_]!1MS@KI1_;M,13[5.^K%"1&MO;YL6D0N
MIC;!B]I[+]O#]K2JKK)L0UN]KD_!LM:Z)0JUEI$`M"[#HT>NU<M/@8N&Y5$'
M+9R'P!TU;.TT(YDV,HP9K()Q48BI(P4-+X>/9*HI1D<@<(6'`'%AI[VVR";2
MO06K;K`;(C9)I'Q3'5]YKVQDDXB,1-"72F/ME,(R-B$XO9<39MB^BPXXA%QK
M55_`PDL<[1JJ@6*C"AN!24K-!C](:`<USVW1*T35/K8/&AB8LNBV2%=$%E5D
MFZ?:]B+T>R5]C>:]E9)LN6<5&1V$YL?UXWT+K8Y=Q?JDA.5Z.5DV#=XHH1,L
MM)2->V^`!GM:_P#7#;*H9)7VZ3T)7ZV;9NOBC#6:@3,]/7VG5EW6'C25]U$I
ML.E0<A&[`IDQ.#L>BDE0^6"4HX?6VOU'21")$^MLZA>(5K&O-SMXG7L;:Y2,
M:UNTPT1-Q>R+#"T`\V:!^BE'L$'?UX>T1`H(P<QOBOUEU2=UQVAM?UEK6]L/
MGJ%3WU6KO):OU9:0N6OJO99&JZ&T]78B.U5I=JV6T?H#754G-11(H1/N5]K0
M>N0U.9M6/NKU2Y81588C(5CVS5S6=UL&G8)VVA8EQ9Z^T3`>>P/@B^Q8-K:8
MO<5*DD5]D49NYB-FT>:+]>'Z##6MUU[.W/3EOV0_UQ$[#B8Z?JNU)2\W6,F9
MJM:LUOM+5L%2](SL96Z93-OU&'IVF]BTVH:CJ-JH%5B-<[#9[1K>KKYJ^9@-
M57N$VS/3ML>[.KE^<[44J-"WE3XAO09Z((>@24NJ4.`P/K5PM(U5FAN:M)._
MY.KR4M/[7I4#`SNS:I"HR^UJ5&,@V34C9$S$9.L>S^'VGFIZ6E448G31(QDS
MTS*IO?KP_3L4D>+BV&S'9XMKLYNLF;;IBQJNSTOTZ%_;*S%BV<C#/;#.R,>\
MF-C(Q<Q6[ZRNJVOO7]40D'7Y&P;`^B'UJZTUE=FDIK*)<`.E'*1@T=((,7.B
M$EU&>I)V<C)34#EW(T.I#3(7X+QG&<9QG&<8YCV;PP5N`!1"MP#8XU6MBBZJ
M<.JB6#B"+J5>N++N8"&>(-:O762[:+CF6>6&=`9QG&<9QG'P4EWN,98FFV9?
MT@-PV0Y&>ZWLJ_H.T)R27[H;*>3K:%_EJ8KT-`;+E)BSRUAL\>@TW'+(J)[F
MEU#4VR.+(R[$Z+34I-U2JB]4_CRC"D%)J`.V=,J<?(?`)?U'TJM[<L5GG%=N
M7-%U9MLSM3L3R>EXG7X7B^,W$7;)F2LM%V-/L-?$V%=6\$ZM]P9D4OEA]*C+
MW*R:9]CV>/B7MVM<(2CV-Y(9%VZ:D+!"['L:S;^0+^U;?7I:&BIYBKKNB+,T
M("$:J_LJH^M+4BH.%H74%8BI.+B8R$9=C:WU5Y*_!4H]@@/I[`3+1T>Y%5BR
M7.,='FSTF*]13CH]$6D#!L&PL6)C.H.%?H(Q[!MC:!@V:,W7V,W'5JEPM9C_
M`$B*]1;PD,T5&,C1+]<F;!!UULV<MWC?(^Z5&6D>Q!XU=&^@$'8'N0M8VBN9
M.K["2?0U7VBXQ!$C='N=LR-?+NT8;9J#K6D!;X>2CZ3=XO5\U`;!;60E:NL8
MI*0.R2H.(F]&+KAM--H7O!'W6-7AS;2I9"WN](4ABXV)3VTREM:CK$1VO6%G
MD?LBFRS[N7;MA_M1XQVU!NE'FU:DFU:[=J[MF7:E'.V9[>ISU1OL^CO)"YV=
MW6&P;-D57L!)2$I']B^K73E&6TP$X6<UU`6>69Z<CVD=#:=L4R531<*=O'Z;
M81TSW+L=+CK+,GTM&)QQ=%1Y<D=/1DB-OUM.MY"(U`[C$8G4$1"(S%0F+#7O
MXN%,]>AUX2._W>IG8T;"3:MXKZ$-*;)KD2[97FM/YI/:=.4J4_>(FO/U[7"(
ML1V/5NAI:X1]8X7:-=FU8C:-:F%8/8D985OWK`A4^XJ=Y:K/XW:%:E<C]C5Z
M39P<NUGX<NRH%:,'9#']2OM>#31979M(RB&T85:%A9;UAKV3D)(/;K+ZF?2-
M?/%76":GU/9X]U&ZLLDDDYJES.UE:_9Y'6K;7-D;2,)KVXP[JJ:QFZVC`5J[
MJ5K7M5GJX=&"O2VJ(.1E9%#N(&MS)S2>F?TQ4M3Q,>_@*M/PM6/J)BR2'7TP
M$NIIF$<),->N&-@::N>MQIM6_:;#LE]@-H1_`7>\6QJ&Z5Y`\!.N'CJI6R^S
M+(UMN"]'5NT74H!KL^T/XEUN6:]*8W2RK3'Q_;JKQO2)':USC9!7:5C1N-OM
M]H&DM=@VU>Z14T_9U*G^FL;BA<MC.8A]>I*60C=D7%E3_P!^[`?Q9;I;2RYM
MD3UE1>;.M#9H]N-QB'T;L26'5ZUVD"/";"O\G&4*4F'R/8^CJHVG(NH:QD&K
MN(T6J6#C&39Q):^H?I(5>$:1D[^SO)AJGKIZR7IE#<136KTY&P?'W?Z3]-_E
MO(>A_JG7HW3_`)1ZA/L:C)QC.E5:,>!Z;T&]%_5N?1O(+Z9Y?_(8A^W^G_)O
MU-DAX:;95F/K<5&?^->EG_0\I^1SG__:``@!`@`!!0+^@)3=)G[<"$2)YAW@
M%1S[43?XCK@#J*IE#[?EG/AX]GCG/8V,'F.^DI_EGS[.>Y/V_F&3`2$>\X<A
M42"4@&62*?./%)'_``E$R@1=%NABR*:>+H-TB+H$\HI43JJE`JJ'YSO\\`$P
MJD(EBB!2'73;H"HV*1=--`ZRG1SW%*4QS&$Z;USR9=X0P`Z**X)HF!1P*J:[
MEL8Y?+,HW,BH4K\HF*N0XHNP-Y:J8BV*F8JSLH@LV*857+=910I/)3=$^\H?
M@KM,QE7?650W4FKX]QN>,,?.K!.(X!Q#.KC!ZC9UJ9T*%+R)Q6(9/.3G%9(Y
M"]9L,17RAY,/DG(CU'P1$<`PAGCR(FY;_>5.Z<];HW4;N2F4H)*&(<W3@?>P
MO0+?'7B/E+=+LBAE/)4PZ:I$RD4,"G)8\$SCADU"AY1L^WL\Y3CN3XYU@W,<
MJB`NU1\Q``$[8X><N3H4$"G5<'$5EO\`JGBJA5AZA:OA`HG$18K\B?[IG*BS
M<JIP$3`0P]S16(L5)P1`JIDC'*=(J:9B%46615$SH!4.JB<YG"(G<'*J85B^
M4HLFN55PD=N!2`@=']/AU&JAA6`3>>'=`A>HXH`!_)P&V>1Q@H\`5`3%*7`;
M]1#H^6"W2J8Q^E'[>Z/RSJ-G4;.HV=0YR.=9PSD<ZS8/CG'_``UG_]H`"`$#
M``$%`OZ`CB9AY'P!/QP>Q,>0SPSPSCZ1OPD^7;QW*^6#B>`;J[$S\8&?WOM`
M1'"CSA3<B!OO<_=+\C?A)^'"CR`&YPHB;`-X&,/2'<?CDB?R)A/`,)P)"#P/
M]_D.4\*(87\1?S.>2D_"?P*0Q>.><2YX`,(.%_"`E$.X_&<9QG&<!G&<!G(9
MP&`(#GAA1`V<!G(<\\YU<CX9QGR[.`P?D!2X4..X_.<X`^/(\E\,`<'/D<>.
M"Y\\3$`SJ+@<=A?S.<YSGZ'`=R_G@"`X4,\1PX#TD\0^0%_"7\*90X#\1/'`
M\#ESQ`G`B4/#X3Q\$#/'#$YPOR\>>!$"E,``3P`.,Z1PORX\2AP/'W^H>>KJ
MP`X[./A'.<_!^>,YSG.<YSG.>WG`#C/MX^`\YSG/9S\.X#.`S@,\.SCXCQG'
M]A-QV<?[+GLY[.<Y[F\YSG.<]G/]GK__V@`(`0("!C\"^P&JDMOMX8P6K@V)
M0J[+4U06C9:LPM-*W-QIX*>'*TC);RW-1J:-V([WC,&G]<A.Y3<RS(\8,UG]
MZ"/E-3N-2^0KXKR%26RS4M]K%J5E\"W5MP;%H6KA5F6W!"]1^AE0EC=Q++\=
M*X5,TENG\&AZ$>TZ5&XW3B=SX7BT])%E_+\A:EE:%O/CY"U+/:+5L76S+_DM
MX']2<_(TX+5!9Y?D66^A:K*:<5,WQ?[B5A)FLM<'=N]ZN1W+:JXTO]98RA(M
MNBA=J:5KJCJQW'ZFV9JR=3;(39,N3J;,7E]3NVR5=19KFR,S@2NN;(K`KIZ2
MIW4Z&+(;91D\2LR+N-N"(ZI/Y^.Y3UKE,,S:*H9MEVA\TBHB8+;+5P&H9U3E
M)2H57U+)BA+3RE4_!$D[DPL2W2QM:%VX>B=OXDOV*I&;W#18W@/E-#32,J_A
M$KOJHK;?;`I\C1[=+/K\#M_&)/;?W%Y_A!GM70V88;FKN>\R5O0WIR.SBQ7F
M:&+5M54=UIYBV])T,U3MK%"6I[SLY6D66WW.WR/^G1NSG=N3[HG?P9>[?F]T
M%.!<IHH_:8D9JBEU9,U1F+C.W`KY,]KX':MY[J8[,=L30DQ(?W:W_]H`"`$#
M`@8_`OL"A^&?T==SE<0/;#PV1X(':3L_5MGP3N1'$ZAE=D,RLGAL>UGGX*$#
M?/8_42W/C;AX<IANC!7;/@?+=:2'X62/;.QLG=&FRA!!!'`>R3R)X&!E=".'
MWF;_V@`(`0$!!C\"_P"X"2("YMZ$J.YVSZ0XX\Q%"QZH-7%"=CP._:;IWTZR
M##\VNIEI*DP175`:P</E4`G*TPA<36,V%B/:71/ZJ]7-YIO+!AN\,/Q638R%
M2-6Q6M_:=(G&8W3^GK(KC+,PR.:?'+H<0-6V7'95$\D,I3#EB2+R26`(WT>M
M--.OCU:$A7EQ12JV#.M(\NEDCC&>6%"D$&&0I`G:6*]Z>INB:Z?'JTSS-<XO
M)7CRKBL.DZ7%#40(,,40RV'&V,W2:)'KH]5_R+U,R69]0,^K\-D2&/Q.GF2H
MC+JP@"5JI:6QU@\D>)8N;J$.WDXG:N^6OQZ^]U][_/U\>OCU\>OCU\>KS(:3
M([S'[+'*V5/C>U2`BCRWZA]%@(H#<[&,1=O=NBKU59ID&5Y!=V-R"8$L.?)`
MM7'X)Y1,+%BBCB5A]H?O*[Y]?%>OCV^WKX]?>_S]?'KX_P"?^8YO^J+_`.8O
M7T`^KD9J\"!=17RL[<@!V4W3E>FG[VND$8FO^K3K#,8CO:>MK!_\P;ES7:L<
M"'K'Q@+OZS9-F53:?-H=>OJ0JK_^4A75?^KG]UZRI,=O"8MA&*6'LHIM?$B2
M;G(;-$<II///"<,&O$B:HUK-SM>_7U2J,RB'<R@2_KZ#(9$)E<3)*KVV8HYK
MHPOX=7L1$_$'Z7:]8;C^95\IGTRF93;3YLP:ZQ+.Y8L1L<5HFU>:KJ",84D;
MLKU7>NYJ:="/'(,T<XV%CE"YK@E`]B*(@G,]#AO&O;3MIU#^G4/(!8K$C5JV
MF4Y.L-;"9$0C46#45@%!)`.5*:Y'.*]KMB+V^'658'%OR7\>/4MM,6S8],H>
MY&L%(@6,;AA1IQ:TY$5'(@^1.R]9I13K^#$3&[]\`^2QZ.'O8(2$&&#65SW.
MC>3+>)2D(;?Q,[-U5>OJ3A-Y.!*M\(MGU\#(!P!!65',L@<<\V`)S8KC1B"1
M=&[4>G6>XA+O8#6XQ<^$3*0T41B1(L=\D"`@UNYP7V%D1C7;C*Y@1L=IJO7U
M$^G61S!7,G#BAD5ETD4->>7!-QMXIH(O\/R,<=NCFI]O659MD64MQJ]K#6DR
MHQL$2ED4'MD%^L.-(<]A9,HLX2+JO+O3MUC>5E`V,:ZK1R3QV:\8I#7D`=!Z
M]^-2B56I\DZSW_\`79G_`*/6)?\`DV?_`-4E]'DR'(./&"61(*OP&$(W$(]W
M]#6-5>KK)Z_(Y6'XS'N)=3C4.L@U\B;,\%!J^UMSV`#\C#*1-`#VMT^>O7U`
MPF7,@57U"P4TB,ZV%7I)KK&,%ZI'M6U92L8QQ=FT@]VUKG(K?LZE2YN0`H4@
M6MC#+>Q:6">58R&.;P1(4,^L2-!A#74CU12/>[:FB(J]9QEV11@3+K!+&94O
M?'9XP+<[7"'7E((?I"KWE_%VZ)HG;K%OJ/:99Y;\AE5([ZI2IK4A55=?-<0)
MJ+02$;+K1::*5SVDU]2=NK8>69$')0'M"2L;G^.R//2B.-I(XK-!!`%9357]
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MK^X)V7MU(S>X,PF!?4:B`&#DPT677"(T0-%4S$>U!BDQM'?/8_=U)B8^6-94
M515FL,ARP)$#251$>SQ*]);QL%*DG9N>_:[0;&]^OJV-]I!:27F$NVBM?(&Q
M3U8&25-8"W*F^&-JZJ_[J)U];SON:YD>TNDFUIGRQ,%/B1RS3'D17N5$,(0D
MW.5/@G7UK'[K`W6V5NG52>2-/<(4=UH61+AZKH>.(:HYSD[(G?KZP3(UE!DL
MMH(64G')'LN90?#?XL`FNV055$J:-U7KZES<N65<_5.4Z]B5M&6',F.I*D(4
M=&2K@HQ8=?&A-:13'[.:K==?MQ*M@SHTJ945`AV<<#][X)9,N:00I&G897L3
M7;][3K+:^QLXD6?;4<H%9!(5K94XBO$/2.'[Q=KG=].L?K;C)ZBJG5ZV3)42
M;+8"0/?/.9BJ)VC]'L(FG3L.Q&[++Q\'T_RN/:2H_,.OE65P,4*.]&JC%D>`
M-W9W]9RZ=76!Y;*B4%]BV069),:SD"@\]9*:$L>QBODN$V5$)L=ZV:HB:=?6
M/ZP6)QU>)WCY]703YZ^&&PB\[?[P8I]FZ,]X6,&[^T<[MU9AF6T",:MR"\LY
MXCR1B)#KSG'PS9#7JBCC%^3E[+U]8<4O)@G!N+RWGNB@*SW`E6",AO<H`'=R
MH`C$<UR:M5?CUA-!F/U,Q"+BE)(B3/:V%2+DUD*M<\57`OBRI+(<(@@+H7A&
MNO03P31Y$,@VK&-$*,T9X=-&*$HG.&]FU.VB_J1X7'"A1A2002E8A&1U5[4.
M]FNYH5<-R;E[:M7I71I`)"-V;E`5A4;R"88>JL<[3>$C7I]K7(OP7]0H.5'!
M)&CD>@Y`1F9O;]UVPC7-W-^WI[HT2''<5-I7`B@"I6IKHTBC8U7HFOSZ;%+$
MB$BLV[8Q(P7QV[/N;`.8HV[/EV[=-,&NKQ&9^[,*''&5FJ:+M(P:.;JWMVZ'
M[M455HH?W*V-=#FJ'OJG&LD)-FB_9T.,6%#)&#MX([XH7QP[$T;QA<Q1CV_+
M1.W7*"!!"78K.442.(FQ?BS>P;7;%^SK3VJKVK\6^WQ-%_R(+I/I?+@09<YE
M`F0)!D0H9ZQD9)'CMCI'*US&R&L7DTV]F+U*]KQOSX\<>K,>I(<$*R]ZHQP@
MQ7^/$75%U=NT[)U:VM9C'L7M=I)H3"F1ZY9#U&QO.S=$9M:)==JMU77J1.B8
MX&R/%`]0U];`KVS9*.T8^/&Y4"'5[5[[G(FWJ[F56+^PNQZT=2D29&K4DN)Q
M+S-8L1J\;$[M<W<NO3'BK:X3Q+N$\4&*-XG?UAN:)',=_BZRG!*VB2+DE9`'
M.M[1*J&`-DPO"I0ODC1))]B26_?]+N_3Q5E=!KQ%*IB"@0X\,9"N^\5[(PQM
M>1WS5>_4GZ>3\+L(%Q6UI[-TF\%5F:R,BAX^%@WRGM;,85')W3M\>N]56K_3
M[?$_]CTIHM?`BF5NQ31X8`%5FNJL4@AM?M54^&O0WVM-4V;P_N7V%?$FO%\]
M!NDB(K$U^SKQ2Q@%C;6M\8@1OC[&?<;PN:H]K%1-.W;HB,KH#>=G&?;#C-0P
M_P#5E1!_B,3[%U3J[N,,KHP+@+8@"S8=;&?+@U!Y(AVLP`V`52+&BZNTT5$^
M.G;H=D05;;1#`=+D9-)OFB*13M0A)!31Y$>-'5JN^YL;Q_#3K(11BS"XJ7+[
M=^&$G;^0]"WB$.6+D1KO&D%8NSLB+HJ_/^6,(V5&<,IEC"(AQJPDAKWB<!CM
MVCS(0;F[4[ZHJ?H>>080`"3<0QB-$(;?ZSR/5&-3_'TR.IA)((-Y6`4C4,\0
MU8TA&"UWN&-Q&HJ_!%<G3C'*,(F=WE*]HQL3735SWJC6]U_P+/Z@^P.=$OYE
M]B1H(?<G9,W$#Q'4M"^52DA<`842YKVV2JPJD04TBJFGP9[/7YO'N?\`[3>6
MI97/#CTNEA?2FBAW!%D3H+JM+Z/:U_CBY"*]LIC&<:MY$6/53YV=PZ:5D&-/
MDV/%;0["/#D8OEI+V/[E=5$.6P`KB-!89S`L"PZIP[4>G6*XY<V-HGEU%7F5
M\^3X\>=7AI(\NBF4,N/QH4;<@M%@2U]+=Z>1I^H\3^F]5?/Q=+RIM+R;<@CQ
MSSY8H#U$*GJ5F!-&!*>K7$(]45R,;VZ/7YGED6]EON)OL]E*2'7RC4ZM%X,:
M0)C0#-.$[?O5N[77X]0*X\R..=9I(6OBO(WFF-B"YY+@#^\]`![N7X=.(1Z,
M&QCGO>[LQK6)N>]SODUK4Z^G7U?F$*.M^H%Q:1-2:IX]$LQU/71U;KHFZF((
MW^EK^C.O_P"A7FG_`(6].IW934K8".V,<3#.*$$A51."1,$-T*,75>[7D14Z
M^HMK?6L"H@O^HUB+S)\@<4"E<)KAC1Y51%>Y-=$ZI$=F-#KD6OLB>>/^\M#.
MB[@_U6>0-6(YVC5<FG4P%!;XW8Y(L;6P6M?#-:/B12(+26<#>9X0$5$T<[TK
MT*!=Y#`@3BLY&0=Q)$WB[?BOB1!GD"#W^^YJ-ZRBPKY()D)V`5[@RHY&E"5K
MP5*:H]BJFK7=E3XHJ=^G55MDU;#L!L&\\9Y5>^*,KD:(LYPAO'`815[*96IT
M3&JS(ZZ=>""^1X`2/5Q0#70AHI5&D>:,?[2A>]$Z]E7*JGW'R/$47.O"DQ?]
MS=.V>`V3KVXU(C]>VFOZ>Z(NOQ1?@O\`C3Y]+-?AN..D*3E<[VJ)L<37=O>#
MCX'N5W?56]-&-C1C8UK&#8U&,8QJ:-:QK=&M:U/DG\LQOVRHG28=Q]1;+(9T
M"4,F[&\@@9!DSX-L43M"!Q_(:MP%,OW1E8QZ+^.O4BT$7)+*?"#2R)U+,J[-
MCS75JRSIK4$0EE"@L+&K2SPS7AAM+"$V,UXR]W(N40/J-Y%@!'!PYD6QC[(U
MU!I8;X5ADC!*QF\65EE*15^QB::=6]BKLG-/C9A#POW1D539-#^D5)9<,=V/
MM''?).62-Z&/("-YY":D1%<QNF0QI'YRDUL;&IBXU!FQBC)=N_.MC&J'9)%;
M$'*DVH\?:$KA?A%XT81[=_3F9*EE^8`6=D"W?/14CGELDN_B*+\$`UQTXE:Z
M&C4]`EVO52->O^%+L`0H@9\]`-G311Q,ES&Q6*.,V5(:Q#';'8JHQ'*NU%[?
MJ)RK\$:JK_B1%5>K//HET>GR?',JM!?3N-'48X5'[*436BFJUG+)E7*I^*]Z
MZ,U31-O5M2Y_01:[ZE4L-]5D,.0I8]C"?%1S6V](Y2-X8SBKR?A_!WW]6Z=8
MWFR56F3$@6$%MF^9/,TD1LV1$\N-%D22``MA&"U7;4T77MT:EJ-BWF7RX^*T
MS'D435/:JYLLCR-:]XA@K!F<KT1=OQZ1LO%\;K(&$+!L8,BJOID^;%B0QM@J
M$4<M5&0K%$YBN]:?<UZQ7(=_(>;51V35U15\^&BQ)N_3]I3A5?\`+U]9+2I*
MZ//?G5I7AE#71\9+&6"*4S%3NTC0D=M7Y*O6*5X(H"1;3'X\ZR0@VN]PE6P/
M(G$FJJ?Q#WN,K55VJZ)U]:1ECA*,,_*G!883#(%PJ/\`#(Q"(Y&D%^R[XIUB
M$Z^J(UO+?9%O`GEHY2QY-=.DQJ\8RC<PGBQFC5R"55'N<JZ=?4N5'BA:V!].
M0S6@`)HF.>(4$S_0-$3<54[_`&KUF&>6;_,R;(,KFQY]@;UR&Q8H0&CPQO=Z
M@QVNDKZ&Z-[)]G7U$%#".,)^)1)+AC:C1K(E#IS2";4[(I"N55_IZ^NP\V-%
MCY(Z[R%<B;:E&R1+B.KSM@JQLA4<>,1[W-%MU3<O;J/FL^NX<QK:690XU<F`
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M^F-C32<=R*8^RGX;D_F!CPK`BHICU%G#:4@$)N7TN;I\-==->A9!8$QO`LA@
MPC1XMGC1[6QL;)KQJ-L*XE*E>'P-CE35K'EVKM[IV0$3-9V,<-=#'6U\#&*X
MP1J./M8*9(D'5C6.X6:<0QHSOJO5+E,>RPMM7C+K-E/22AW.A4LQK%+83CC_
M`.T4A^ENWT,7X?'JRI:=M.Z1:Q35TOWKR_"\&;'("6K/#13>0U'ZC^74W'8=
MUAMU7%-)G0FS1W(7PIIF":K$<'[T5ZLW.3XZ_#K,,(RV;06>,YA(G6DJ15)8
M!MH5G)((H/&22WQG!CE&CM5]6J=`PIE_B,K'(*$C5N1ECV;LCA5I'N5H&UVC
M(!I(6/78XA%:B_T)UFN(0[;$)<'+C62\LQMQYD-ED%T(A>4`F"*7Q-':;-.3
M^CJ+B5U*H9\&I"]E3,K&SQRC./)D2C>X#E?A-:UQ=&[._5I]1YLW##)>P(]'
M9U`67&T=2)X$<2*4C?7,40/@_P!"KU>)].++&YV(Y!+\]U)E/N(Y%++75'$A
MR*]C_)'L7;M7;N1$U^&O5A]1'9#0V8KN!'@W0I42<`ZC=XRRV5@0_AQF1EC(
MV/O>_5O=_P!G6:VF&_3_`!SZO5X2U\4%K*@%,*B\`""+2Q93^*(<HI.Y[]F_
M5W?7K(OHY]3L,-AMU8T9CA`!Q.,D1FQS2`8?<X1HJ[2,5%4;MNG7Y'@Y/B!<
M:!R@J\CD1IY;^JKS/<JC!`1K(Q)#&O56;WJUCOGIUD,&HF09,*[QZEQ_RK<\
MTUB@ZZML8<J7(5HWM+(EFG;_`+VC>L5BY*VIE4F/54BJ/"BFGM)/&>OJXVXS
MMHMXUDUV]1ZHFWMW_EM8853*NI=O=P:&!7Q)$.*\DR>R0\2OD3BACB$UL9=5
M5>AP,@%(Q>4V3?0+!+0\(H*^QH/8"'BK*@2)<>2TT;(1%:1BJUC6/Y-FWJPK
M;![*\%:"WD&M"3(1X.VJL::LXE\4QBLF3)%V/C`K>7Y::N;JE\MQ&GC/'E'K
MX<,J+,GK",D:2(8B;5CO#)7B=S<>TOH7U=NKK98@M+"AXO.J8!ANFZOGQ*XS
M1\CF`*^$>:SG:URJ%>S]%[=7$H-Q$LRT1`,LH<,X^<#7W<6AE&W&487#K)LI
M$D:.7BTT71535DAEQ7NJ'5LZP?;>:!K!O@6<&I)"=!<Y+%93I<]C=$%]_1OW
MGM116=1-#/@F4C1R`.U;O"1PC">U41XC!*Q6O8Y$<UR:*GZ06_O<Y,I_,]AD
M4ZX0D_PI8K=9,.SJV43[-]=%$;'Y"0FE:G*U`L?WTV]14;ED=Q`QL=@2`>U6
M,:!.B8[C\G'(KI*5^0P['G\<K#[6R6B4S51S7,5-L6$N0..D:?@4U2I6H)ST
MPBD'3<:?QI.-;'CY-=5X==/7\>L9--RP$N-C9<+($255B)=N%>.$$>*%,A]N
M"EM'B,?(*4$@K3:[%1FUK?U+(,'O-*C8E:/C4_)8ROPHJ<#/Q#-&]>1[6]^-
MB]8V0U8PUC/J,M-<B<?PU@7.%QF^X0EC*,CA^5(7LB]V#5%ZKO[H,KSIB(['
MBE#5(,K,XC954T+5'OF16;VH4B:;-?@[1>J^T_*QU#8U%]>`;[S"W^!CK@-G
MN7\']\[E=QL^>WOIKU=SX6.V<ZJH"F%/G-+'%QOA'ALL4\9^I?X6-*4R:;MX
MQ.^[VUJZLM::**YU6LLR%<Z!8#(^4D/PY(XKX[SR@QD*@B/$[C(BMW]7%<&K
M27)K:NUGC7W&.T)R5+8!),8_&PSHJ\<Y%375_I[M1%1>L#;&>$(\AR`5?8B<
MP9]8Q*B;/48#*C5:YI8Z)N3XIT>FCU);62*%:26)#GQ%(8M55LMB14"B$5A#
M17JC$5=ZN;]S147J;75\0X6C;)8>7Y#%XX)HD<E;9@3B12!L5DN:/YM>%^OP
MZ=AESAM_<QH,^QD5V18G%#;1K>/.EDE,+.B^0&9`L&\NQR.:K5T^/7_,J\IW
MT'@T'Y<QJJE$$^V4$F0^5/M+=L=Q`Q2$1W$(".>K6ZJ[1?U!30+%P_!K<AKK
MR5%-'\D5B*".4Q8!&\HN-IO)UW^K3;\.F!IO#Q^`/$LRQAD"#6"2.U^7-K&E
MLM!E`BECK6ZN334V[NY-.IAX65N">0LIR)[<<0R-DVV+6CX<@L.VBSFQ3MQK
MA(X!0FVGU:]%;ZK6)!RN'&=D,*VK;EY*"3+&.%97\C(A-J6R;\DH!HQY1`*\
MYY'*)4<OK;U8,2[".(27;S:PCX%C*LHA;RZ%<3&&)(OG5O&+:\35CQ8[RM>B
MD5RL]0`Y':1:Q*VSRF12P(M>ASQQ7?U`!DQ"6<QMH^//\B%6#:)K&!X^?5Z.
M<S3JWM(63NAGLI]I/X?`,T2MLKG&;=\"3(AVD.=XI$QSA(\!`&5IM6N;MT<>
MJ=-'/=)N;>X>44<\8(G6TQ\QT43)<^SE.%&5^QKRG(1Z)JY=?U9'?*C!D/B'
M;)BN*Q'K'D,1S6'%K]PK4>NB_'OUS)3UW+Y4J;R>*+?Y<X:!FR==NJEEB:C2
M+^VB=^HY(]/7A?$$@(SAQ1-<`+5>K!#5$]+!J1VW^KKVZ#'6CJU!'CRH@`^$
M'C#%G+K-CB9MT8&4O[QJ=G?/J:R'&CU1[``XDN9!BQF22Q&L:%X%<\;V+R16
M\6Y454;_`).@265T1IXH11XQ4"W>`(&*,`Q+^P@1JJ-^Q%ZE2BTE623-YDEG
M?"`XLGR0)&D\SU;J_P`B.FQ_]9$[]1(LNLAR8\!46$(P&D9$5HU"CHZ._=.0
M3MNJ?+IDJ)25D:2-6N9(##"P[7,$L=KD*C=^[@=LUU[M[=?P<&)$_""#^&CC
M#^!'Y/'#^&UOX0>5VU/@FY?U8>TF3+M]"_ZCY=C&LXN-%QL\6O=>LJ*BO@0X
MZ95#LEDP0L\DBJ!-'*_5%3HUC:4%9'+[!@&1QP0[:1('X>>WY:>-'.8U=&5)
M4$`^1VUJM<Y=J?;U/`W$0MM_)A+`J>:XD3F5$J;/B/N'18],]<C@B;"1Z$IG
M34?R?!-BKU%!6X\V96HN.PK:RKR6LMD>;D@!D9(@R'TT>#X=6\[4(V6^-((J
M/:T>YFCL/J;N"!`V]/3"2_DDF-)=7,G&!7TET,D.K)0LD-=N8Z$20"5M3E1J
MLT3^:->''9XH5E8WM?`XDFUU=9V<5[))I=903;@$FJCWD@(-PE.W:K6.1/6K
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MATN`6;6\+GR($@@@%=&,.0U='L:\;]S%[MU_3)NF8Q2);3'RB2;'VZ,LLI9R
M/;-*IE8KD+*:1R$<FCG(Y=?BO58:7C=-(+31H\.J>6!'>L"+$>PD./'U9Z!0
MR#1PD_LG=VZ=30?E2B05B<<F6UM>!O(<)"%$1JM:C@*(I7N;LVZ*]WVKU73F
MXU2MEU`11ZP[:^,U\(,?=XS`:,1&^-O=Q?,:N7;IJO4>U@X[3Q+&)&%#C2X\
M".(P(X(Z1`M$K&)L<.&U`HY/6@O1KM[?J&S]G4+;;V^9[6LEBDC)8^.3PO(&
MCQJ\/D[=R;DU3Y]4L"+#@`A95/JWT!GQSJ1]500S_P#,SG53(SR*ZXC^)'7Y
M*9%5'=%J5B5+I@CR,!\KQ)*!=]4Y%T9E.%!>3I[27%P><YN[=^(B;NK:!81H
M)ZK&;$]GD,EL<XRBPZWKZZ-B1HZ\KF.FFRBP>`JZ:*.(1=$ZFVMD2O\`S=68
M-*OYL1K=@&6<6H+**OA\[CI`98#5GWNZ)IKKU8+,ML?EAI7_`$OFRA!H3Q73
MH_U#MF5,JO89;D_B,JD:X@"[7O(YR(_LG>P::\QRLKX.9S,0'C$R,]+><.+6
M^6.8"=YK2^YSE7R1"\=0^"GV^M,AFR([22\/PKW>FI9JDDV.11OX][<K+8MD
MNWU!9<=\?@;^,#@<I7(I&(F7$,M26;4LPHU182PT_=V47#:V2.PJ,>RJ\3PQ
ML3EC$\@3S,)IIZ-[I]+[E3GMXGU,QW#&71*<C`/K;^FJ[=YB5([/3S8GN+F,
MT.C7HQJJGQZKX#K&&F0%S7+<6\B'3QGDM(N+$L]TJ-&M;RLIJHRQXHWG4\MS
M=$<@VJYR;<,R\P4DS5^F/U/MS5=<5[8=G.HK/&A!X1"/,&KI+HZ[-'&V<JHU
MSD[KD!UM<<R&0+Z7_P#,"!.KH)`0:N>]SABK)@QV,GRJZ7KOC.5XS.:`NNO9
M4RZMGSZ69.J[/`(D.\6L+`@5H,ZGBKCRK&#[D?EC4;MQ6KS#Y&Z->J:*Y<KC
M75S4V7L&8?EN%:0@CKPS&OH\?GC"0?FS!.L4G6A`N1CDU<W1&HO;JQ<6ZQZ#
M!A9A;8F+$Y$9R7<YE;7EDADQIJS6D=:V''Y0Q<'#X*_;Z^JR=)GT-I^9,!R;
M,6UU=#>(N(RZ0=>4$":7SY#YD97V"Q3*5@2>5'73356,D39-KCLEE=COTURV
M2`=!(C^4+.+635RZ815NC>/'ALAN(*0J.(Y[^Z;6Z+_+BUMU70[2`96J2).`
M.0%7,7<,FPB+M*-W=KD]35^'4*O+B5"2%7)(;#C.K8RB"V8J++;MV?B-E/1'
M$W:[W(BKW3H1X]5``8$R78!*.*)A!3IX/&FRV.1NK9$J/Z'N^+F]EZ=D7Y:I
M77KCI*6U=7QGS?*:UK&RD.YBN;):QB(A$]:(GQZ@2#8U3$-5E*:`1T".JQB'
MF$L2N9Z.^ZP*X_?5$,Y7IZN_5W92]UY[W$EUYHMG"J>#PIUD*VDLD>)`C.L)
M#IP&.:8VY[-B:>K<Y15M1!BUT$&[BBQ!-")KB.5Y'[6HFXA2.5SG+ZG.75>_
MZ2T47(Z0]T`QHY:D5G#?8L/'W>0%8:&Y^4&Q=[=-6Z=_U,!P8,,+HWDI&<*,
M$:QTFD0LS@5K$XO+*FXFW3>[NO2O6##5ZRVV"O\`&#N6>P2`;-5VS7RV@:C$
M)]_:FFNG1W2(,,ZR1!!)4T8)5D!CD>6.$ZO8O*(!2.<QKM4:Y55.BD-#BE(:
M*Z"8A8XB/+">KG.AE<YJN?%<YRZC7T]_AT_=!AKRI$0FL4*\B0'\D%'^CUI"
M)ZA:_NU[MTZ2X]LK_=D%P):>%&]Q0&FG"DWC\GBT_9W:="4,"$)01R1`J.*!
MBABF>PA8PE:Q...4@VJYB>E51.BPH-+4PH9C)(-$B5T./&+(:YCVG*`(6">9
MKQM5'*FNK4Z<]T.*Y[I(ICGK'$KG3`C:(,ISE9JLD0F(UK_O-:B(G7BSJBKF
M1EE+.6/*@1)`/-<YSW3.(HGC\ISWJJDTW:K\>@>-"B1_%&4,;AC!%XX3O80X
M@;&-XAF(-KG(W1'*B:]3(\2FJHL>P<Y\\$:NB`#.<]%1[I@Q!:R2YR+WWZZ]
M6->120O=!@%*F0&QAS'MBD0@6%<>/(!*`FBL<(["B>-SF.:K7*G1:^./S4D6
MOO<D\V-7M4EHUD40)(HD&'"KH/AAA!8!H`C:)!IIZM57WCVRO]VXN#W3PHWN
M/!IIP^;Q^3Q:?L[M.IQXM361C6FJV98\"*$MBKMVY9Q!B:Z7NY%_>;OBO3FK
M7P5:\,:.]JQ`*UT>$]Q(8')QZ.#$(Y5&WX,5>VG\M;,OK>NIXQ"($9K&8"(P
MI537B$IGLY";4UT;JNB:_#H,N(<,J+)&PT>3&*P\<X2)N&4)A*X91O:NJ*BJ
MBI^A:BKR6DL+1JG1:^'919$M%BJJ24X!$<_\!4]7]7],D<:0$[X4CQ)C!$:]
MT:5PBD>.=&JJB-P2&/VKWVN1?G_@V&-"P^QCST^K$W+HN73F50JFLJ4S+WYM
MA7R$GOLI4V77CX$"P+=>=4>J-1>F1K63EXW'GXV'*W-FG@QY1DRZ$6VL*BS3
M*;`[A>PH=KG0P00>,K6<?(B(E;6Q)=TRAL;FYJK0TNYD'-38YCV7S+[&Y@))
M)A)Q7WM&[VQSM7%4*CY%]/842UE9B-9$_&098YDX]>&2=,GCONK&HM&Y58R5
M%[)S-<Z$&"!8ZL;Q\C41`QQ[^,`AA'R$(8FP;48W>4KGE*_1.[G*KE^?\S\9
MM8-9DQSU#K?BN<0+4GNJ<L^/'#QOH[QCZZYJK)@U:=/W@E8S3LYW6*-]ELZH
MT#\J$$V@TC4;(RY1(-DB2ZZNR.#044@E&1JS`^)8MD/<YH58QJ:5DB\)?O'.
MQ&>M][M<R+07YB'DB>V[!2)DED4K*1ZM3@1H^-$W>I.KB/$M+\5])#=#KL>!
M[+#6K)+RH\L<FNM(<2/9M.Z`Y7(I);TT*OSTTG!Q^+EHHL4EG!A2'7%E8Q)6
M/OPJ>""1;2=DWCI()DBC<@/;G21G3E=)ZA#G`S:VQ3BQ2;D=;"R*=)O9UF3&
M+F/:NARGW,:PX!9%XA)80G&U5T>U%:UR=*0,7-RD;;R35M>6Y\I3J_&<,CP/
M>+:ER"DD0IH)L28C9VDJ&PO*I`.WHY;!'U^>.O/=I<C*)L'(QBI;G%GY3#E!
MK,6`ZT8T5DS%D<('`R&42\K'NWD;U/;;BLXT8E]:&QR#=REFW$#&GN%[;$L)
M#SRS*4;D(K&D*0@PN8QSM4_G#D-[9[*:NQR\R*GF2)!N9FS'[(U<Z9Z!-?\`
MQ;A:M$B.?JY&IN7H>ZPFH=Q9HBU_L5ZMK"]M%#//-8U25RV$"+$!8`>XI1M'
ML*U471>J^8M<>X).EOUAQ"M&<-1!BFL;VZ]3'\@*>L`XKF=E>Y6L145W3*`M
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MFG2.(K'%N1SA6<.34`;C$_*><48U4A+,!(%<16$9L&5C7.8YRIL7R66LE_\`
M%-B)#;27BVCW.@>[(<=3[;[F2#[3_$\Z"4/#WW?+JQ01;-11)%-'@E'2VLA]
M[[W0CR.*2FAQX9)TMC*QRD)^'J-K=SM&JU5A5D6[21(L%JFQB!@6;X7)>QO*
MI@EL4A^!'/9"1>)A"->KD5NF[MU3+7U(KB=>Y#!QZ)%/8^U`:><"8=#FE^%8
M*T8TAKV0:JNO0\9#BFW.EM)=?)HI%V%*N'&B54*Y==$OH\*1RUI85D#8B1N=
MQGJQ6-VJO7/:TLBAL!29,237G..6S=&*HTDPI@FC;,@2F:/$38-RM7NUJ]OT
MY'5FS"?^6\BM+BZ?3#J:H9H5E:62W(9,>UXW2W^WVFTK&OU:Y&[7=NI![3*9
M$FXLIKIEK;+1T[3*J0:^MAOHT:-#8[.K8=:Q!2`%5RN<]2(_5J-A6&1L)=Q:
MVD+40:J<JOBA)*.,L^S<]KF&+.FACB$Y5738S_QEZ-`+=V-@PDG$3?Q3`,5\
M?#!/C5D$KPM1RC-"VB*3[^C=R=^E3,I0XJ4=7BM1BR.;4W30IC!;CC?*CCA1
M(MC6EB6JATD(V07N]4$J-Z%I9?QT;VD\<Q*2F?6MFUYLG?)(6B'&#7%BSQY4
M=BBT:H]@W(_>BJ['+4-V=B8]XQ6LBT]+62Y)P^4XX/<:J)"**DL#RE>:$K2#
M5?NJW5=?YEXE=3#R!&Q*S-8QQ!5J"G<HF;8TS5-5`&=&CR6Z?V@&]>W5]U+C
MC_-=MDZBFP8-M7%;:1EA"JY-7+9XLN-2P]C82DW<*LW:+U7B3(IK05^._E]K
MPUE7&M#!_+QL=5DFVC"#)E5;Q&YUAFY!H9/2K6^GHKGW%@/EJ8U2NT49=!QL
M-O\`#6E[M_>.C7[S+\N1B)\->@Y)AIBR;Q>*&3EDU\98T%N-)CY.(<^)(AR6
MR^$;R*]6O$YNYB/[L=3S(V4FK[^J@8VT$D%=#G0XMC58?'PVV>P4M@W3(5M6
MQ1JC'[7"*-'M7NYO300K2Q<QEMA]RB'0#G/EX@W5G(]!I_Q20KB&T3TJ[T(B
M=NL:AV&1K$R.ALJV[6]A5T,PC6L&/*`Y_M\@;(R@*DMW;:WO\D^'0[F/E-JS
M-FV<FT+EIH=8=\ITVMB4\FO/3I'%7+3^W01-&%J-<)XT>C]VNOBRK>QO9A9$
MF9,L[-[5,>3+*I2H``D9'@01:[0QQ(@Q#1$_I7_O>A4$BBRZ1/E+(\!8&.RY
MD:Q2(`,B6^%(&O&9D49V[U[:+U?7Q#24KL;LI=3:N\0RE%-@G#&D,&'3>9K2
MG:FYO9>K&.9ES)C4C^+(+BNI;"?24!>$<AX[6QCA>(3XT8S2'V<GCL=J78G6
M2T`)W\?B<.ML;?D$]D9L"UA>X19<64J<$P'B]WN8J[-4U^*=4N;>;)%07\YE
M?7&+!DLD/.Z7*B$<6)LYP`C>$8I7N3:,`G/7TITVK+%N[2P\#W63$HJ>9;F@
M57,2.VPFMBL7B`4P"-&WN4JC=L:[:O6/V?E.+7Y/-JX-1,`$I`F+="<6L>1=
MJ.CAE:(U'/1/6]K5[KUDKTE27_E.Y@T-L-D*0XON5E+!7PA0V;=9C36!^#<S
M5.5CT_97JWQ2/*<ZZI(L29/`H2-&@I;6/1`R%;PG+'&82F:U542''N^^G5,T
M43(H$7(B("BM+6AG0:JTD/CGEA!&GO:H4+)C1GO$C]G)MT3OVZK6L!?08MU+
M6!36UI1SH5/9SMQFCB1;)[%C(>2L=_"A%9RJFC=7:)T!M92Y6^%)/*`*Y+02
M@TR^&4X#%6<]4:@$-&<U':=UZAYKS2/89T>KE1S>*;R%#<28L6$KHNG,U7&F
M,U3]G^8US##2W98]!,EP;*U3V5D$1X->*QD;!%NAVIF($[416QEU<OV:KU@?
MB-LE=]0Q6!:5CXC&OB-K(99<Q+A.=?!<-0N#VY-3)I]J]#G1FV'";)XV*B0D
M5HR$ESG,6NL&L<;5:>QC&8<!_P!L+T7;\NJN\@H9L.W@1;&*DAB#.@)86F$A
MF-<]K";']TU7OU:V<2-;3&U>00L<\0,:,R782K.QBUE9,K4DS(\<U58292<4
MAQ!M<UKE^70:T>/Y*:\)/F5Q:%L>H'8Q"PJT%NXIWR+D-:Z,>ODL>(@I!4?K
MM^\UR(>4"JR";&@T7YAMS`BUP5IH(YUO6RQ6$:PM(,Q9U?,HI33!",SFJ+MK
MJFL^NA4]T8%9/]NFV_\`<XZ\1TKXMFYR!+<#N"B;&FC[MBKZET^71LA?67T>
MI\2NFU\PL6"Z/;@MIX:R"V)*!8FB1)1)<D2/#-)%*%I$>1K&HY6OD+76560,
MDL4T2T`,1D>-&.Y`EC'E0IL0PR-<,P"E$Y%^.Y'(GZ,%NHXV.KZ,.5,L2*5C
M7B6U@0@0M@E]9MY`NUT^[U]0G<$W\PW>77%M2`'E-M&JCP9%E"D0WRJP-D.D
MW/`)RN:4*JJ_>ZS''*?'85U%R:WR*UJ;XUM$A0J_\UE-*EAR*"9%L"I53)1-
MGBL/Y$=&-_#=KU)#4<18E@>CPRRGFF"%(E?3Y^%XA2WUB@]7.2PCS\:<@0_%
M4.Y4[=0:BXENQNCHX>:LALK4IK-UB?-\DR!9;'AGQ)X(X(.+%")CMC2:S2M1
M>RZT:W&-%O+2IQ]:"-D.,9;^5<K#+K)\P`K"=9>=%CV%-D%>R+*X'(5T23S(
MH2;NP*J=)BV>;P*RFL62VJV-%F99CYH=O$>A>,30ADVL!K7$V,3:Y5VHG;K`
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M4$BF!21X,6L'=1SQ10HT?>CG22N>5[U7LJ(V6LV6LVQ/4`CQKB17PGV%=D#,
MAOLH/DD)RIQB))N;S>L9&H+C"@W;FJJ=65[YV/'-;67N<J63$F_F&,0M1"JI
M(ZN_]X5\(:^(KQZA)Q\BM]75D?\`,L<4^;6QJYTF!C4*$&V6/8!G%GY?6^66
M#DD^>P*QSN1L7<`QD;L5Z*R;$\F.;S[,]FL>O@^U4U<I@1@>%357E3?;X7\-
MR*SD=N.0C^V[1/T9=(GN:.FQ(%-7<#&M6PN<HOA#FQ*R"KRL9R+&E1!B;VWD
MDN5RM:/7K'JN/,QNCR*RE?40]M*CQUR"OKH^&W\>GB549C)T5LHDAUI'Y)"O
M3>(;G,:F]JM^GD6M%5#DW$G%ES@AY3.&D9D0C>/55PW'88]C+,%Q45=4CQ&M
M<]-3#ZRNKGHU\[&+A8SG1AK_`!==.KXMU4F:)-WXZ0YO`]$^\4+E31'(G4V)
M9S`4F6RZ>ON8E5DN(R:2'3UAIXPV]@$[+>46[6F`;8HB^&[GX^38PFO5CDD;
M(X/'5W4ZMI;./BOD_P#,".8E=!H"5L(MQ''"=.O)+X8RL>\$E$0[=HW)UKFV
M241<DJ*>-+OH58:.*6:85H6[*ZE?*?.TF2Y#!1T7]XY[/ZW5>2QFX]B3YF;9
M+16UVHVWE9C46K"633U9B#F@A&L[-4:'R2$8!SFOXVJKA]"O7SZ2E!!Q-;\,
M"746!G9Y8PK:\KKBNI2/E"/6CCBIAO1FTT@*S6.*G&SUUUJ8]:N+W.>W6!QZ
M5M>1ME#2K9<QP7+[3S%0QY%G1/WAX48T!DT7<Q5=^OY4B%<$HG!NL34]B-`_
MA1"953@D\CCJT8P(,NXFJ[58U6N]*NZG5">++DU4FPPDI_;VL6;F^2RK`_TU
MEL&QRC2#)I8L<DAK5V;IB?8G3:T%W&GP2S<YIWQC0*&'P'Q3';V8*0"&"VF9
M*T_NM'M(26($4["?@L1%8JV46ZSBKJR3?I*W+&/DT\.*N33LAC3Q2Z&ITD,(
M$-(,0FL4*OE\DT;WJK41'/I>:LC5P<E+C"T4N92AFDJA5O*VVCQ^9<E-92!_
MQ8W<?A.C^G_I.BB$>Q>.=C'T_),9!F28\^?'I_HS)R9U-$F@59<(U_(JFB(4
M/X_`I=B\FB]1HV+Y'CEG91B83M7#(?@AMVWL^83,8=F*-838US04>.1N<4LZ
M./'DO&UQ5-V<*R_-E>-T[`,SS9@TQJ&Y(AL0LHD:+7C<Z3^)%L@ST\IS]7HH
M_P`)1[NV2>?EM12ZBL:>-@WMS3V<^'(PCW85K'E,.EJ(LDQUD#/M\-D8>QR;
M]7I4@,6+56S[;&J`\,KJAJ8OC\C%3V5-;>\V\AE99'RU8;6LDGTC#.1T9K%,
M)=\R5'OZ2&2B^GV39:0L*#7W4:[DX_?V<"#OE!DNABCSH5?I*\5SFH750D1N
MG3K0EM#]B9]1X6'+0I4C<OML_%8%L24MBQ_FOG19LI5&C6[7,3:K7*J*DVKE
MW`K"NL*;$,FCF8&BA2(A7?43%(B#C@HKBV/!@GAV/>/8$6:Q6^O354ZL+$%]
M3R[$\+ZEK(P]*X'F83^4*Z\DU=A.>PRS7M;*K(X97E(@SOF-4.U-J./0V>55
MH@GEX061F$BDAQ!8W"R>!E)Y(WQW2%KN(MCCH8T4TG78Z9^(I%1NM[DGN=3>
M7T"5F+*V7'B\,2;5T.32:4>0-JPG<<U=!A<<@^Q^BI^UZD7JOHA_5/'C09,Z
MT\O.TJ*Q@()8=-66$+''R'2/RP:?8>6:2CV^IL4'&K>3\3HUU'M:RK]NJOII
M)=`=1>1&LC9ED5A12YSG'E"G1H$B&(<N,)'(]JN1'/5NNN2P;N>.TEX[E=A1
M#LF0PP"3(HH-98@))BQU\=D@:67&JL1K7(Q%TU5?TY387L_%3T5G[&E[7WYZ
MX@Z[)8,1!0"F%.W10OL:(H-&DVD1`L<S<A.T2)AF21:XX[7*;"'.PF^IQ3^2
MU,(N2P&+!9(`6''25&8H^-71&LCZ*Q6L7K&HI)N`!+52<>D4I/<\<]PF>!&$
MRDCDE'(2991Y$;CVHKG*9-JZKUFAI\^NEV-O;/EWP8TENVK@)5Q8-/`D^IAH
MZI0Q1E<KT9N>5[F^G1>K"ON,RMN"7CL<;9MGE4+RZ["ZZ?$EOCQ)4D6WV`TG
M@;+.=#+);L88KDT3JEC6^26=E%BY+46]1*NK2O;S60]@Z6M"^/$@QY$99"M>
M`#6[G%TV_).I/YF_+/!H'R_??:^';R#\?R?</1IR[-F[]K33J0#!\B!7ZY+8
M7#IN$7E2PH;69&(.97N;!')@DC#A&5&QC")PMVN;M<UKDB/%D,F+B]92!A6,
M:'D[$H+:CA394C=?E(0S2B?,21Y$AI1$D:D89[VZM05\&]*3?DMF:!2+>1R4
M(<T/#FQ;<L&!^\6^\9DM2`Y'()RF(@FNW._F`?S_`!_#XW>3Y?'XW#IZ^?F_
M"X]/CN[=?[CKS1O]1KY'&SP__7<6WC^>W33J5I[5YO(/S=/$\KEX"<7E?VO)
MXV[;N[[-?EU#\WVS9H[P/*\7;IP+O\/E[:>-\=G[']'2?\.]U\3T_P"S>X>#
MK\O]Y\3=_H:]-@7):T$.3+JQQ#,GCJY`[/<Q:-U7/C'C28UFCD3Q5"]"?)G;
MJNG6>4V]PD8\3V>+?Y#&=7CE.E;*Y11HHH`[$Z3E_A_(Y]#]V?B=^DT\+C\<
M^W3@V>)N;Y.GR\?=IO\`V=?CTF[VOS_!=MW>+Y?MG[6FOXW@_;_9]'\OVSQO
M#%Y/D^+P>W[G\'/R>CP]^[9N]&NNG2;/!X?!33;X_'[;IVTT]/@[?]#KMXG^
MTM_U/^V;&[/_`(GBTT_:V]/\7V?9S&Y.#PMOD<X/(W\?;F\GCWZ]]^W7OIU8
M?\,\OA9[K_LOD^/QKQ^X?VO#Q?#D[;>EB3K`U6K#19+9E=8LK9@WA;(\='O]
M0I$=PG%3B.P@7-U]/;5(]?12(TL$9]LWR5G#LI9Y;K(K[\DF8I"$+*=<.?Y7
M?TG]*HFB(G_8?LO+_P"X>U\_-_\`*<O/_EW_`-/1>3Q-?X;FW\.OW_X/EU_Z
M3]WK\_AT7AXM>5>?CV:\^UFO+M_M=FWX]]-/T?_:``@!`0,!/R'_`-`G!F]N
M806WULD75!D_"I2E0]^.5,`'CK"'#R#1.X'@DC$L_;8\PB`%2N\Z=(0B^+'[
M&;#6KK)4NN5=R#0%4B0AN&SP-_1-].N[Q[ZQ/\O-],Z;70[X=/&YYN6IYCS?
MG/\`9SH[POJWDS'A%\Q1U82R.8)Q)LUJX0HPBHFO.V_6)8I?48SJ?NY;QLKK
MF5AAO7J^7^RO3C?1],J6-GG?R/+(GO@W:EC5`YHL(A)[0A+3:HP\8`<F"K$?
M>8J6%!B%129MNM9,AT(.0@#K<K/,",XTRHH!G$7IHBY`*R:0P\-2>S1)82Z*
MV3*V>AI'#=@P?SBN#L`=@`61.=/?#`0%L!K<SF63\QW2D`/4LO(91#056L-C
M5,CL^\7,NYS*O$5QYJL8:7H56K?&4N^W8\<=6W/*%QTBI&T&!53!:8%$E8Y!
M3:RH%C&/.QA-_P`L`)&FK(J0NG0**P!")2#:Q7N`L,BX57[T,&CY&4\[5L'F
M.B-&)5!P7(,%IQ%!N9^;(#?0/OE-K<J"E8$),Z]\2W="%YY'`/6R)!FX;DV(
MLVK:XIJ],S]@H=BYR-MH*)'3S06J0F&0DE=U^SC`@5!+PVV.7V.HE:`2K5-[
MIU'R%C-9&$AO\FF5Q#HV:H<`V,/H4*-S;1`/+=;!J+@[^OK_`)V<+,5.SR*)
M"PW/(@)%H%S)KG%\&"9/5VA-8T1<80AQ!2J]IH%UHMZ!%@/F;LPV2M,A+KJ9
M1AI&=0SB(EM'OWT9U*)%O=1@/J`A@Q9.<3ZY"B%.VK@2T6*)BD!(4?!'(N2M
MNDW"&"\,X7!%ZU,N=(P/P$$_0G92*N:I9`6YV$P2;BQF=^KG'DLN,+F+]5\Y
M0JQAEO?;:3ST1IF;RDF@OJ%JE2(V#!80NQ3FU,5$K:@)MR4;=W<J?&A7?90)
M!-YAF:(OTW*S@%MZ@S&YFNF56G4S9#LTB]H=*U7L9U$NJH!0*E*0'4F&]U(J
M5U#M#+IC(BZUY$NM=9<<69/&JG"MR\Q\0D<>QJWQ*6Q0*U4IU]U%"'95"$R%
MP*34,41T&]GD9E8%HFT(W4!PIB"H1,SM@.UF8H"P*Q0UP4+8(TIJ"I@K)F,[
M$U*\HRRXVL+39_ME-#%-';<,FLL?!IR34=B[O:")F1Q+<K"8@'9"E>(\`#(@
M9=O\"P7%R'"DM`:91M6C/C1@$NR8&CH,$W--DJSSD>[)'BF'S3K^]H2B42OK
MWA&+>C&I&[(.<@D.J?$H"D5'DY:FK6W8)L",0H<3+D6)71'<L##"O,^Z'HQ#
MUZ9OAT],3H?*7318=2%C`ENPFF)AS4)!A7+C7V5K4$J<#:,,6K9"P<,KL#O0
MJJ>-**)EMFFI%C.GJJ;=0S\.9&`L`1A3.XZD?G8UQ-I6T:.5\PD`5+,6L`D8
M/(D3/*]\[E$%0P)D`E(F`F'J1F=D7>X@R0A7,.MHJT5!M``']Q%'?>A"@\E>
MA!-%*'$R>H_$JB-1QB.#DT-(";N&3[B]\PL6'S?NJY1>QEJS.X/<L<0_%`R'
M\3XCUW&Q]LPI;_?X^/3#SND#&7!`\@<LI2P'VIA4M0@S8UAZH&(6&C$HL#3<
MB>509;!C''3'"E2F(^S)WP-0MIKG4JTHUO%``_X/3$)6XQQ>6C2),RE^IF]@
M:X$R8]GZHU8@0IRQC4X.DJD>,'&PW#5)B&[5JMK<PC@^5&2E$6488P][?`$*
M$=92OUN#_P`_$%$R2,9!R9H6U8MAD1-97'JJ\.E@42Y["+=7HU@0I3)5:X"!
MLE("QR2A?AS^"7#)G,R-$DW!41D(F'R:\NS+J2V<`78,&=&6C$@JF/+=$VH=
M04O][CX]_KF)42_:,>,NE,&'52]I(18]B@D+0JWZ8*ZYY26!%HZM5:1G4AO<
MC`1_%99JABS?+#1R3A_'313N,1H>@4'05RA*I94U3*!++3)`B!+`!!$N&^A4
M,.ZOY;2IT!/!#<SDL4?E)[!91Q+"OY<VCCE#V`0>8U`UL;@^/8H:X,E+@9@&
MV\K@Z1XTX79JQYOK_JW0;MMH``4!"J+KCJE0FJ([".:6&0-%B)5RK-5P8"BJ
M#@*\.?\`:Y,SV'B/@FD"6)ZK)</C=%#-[%W?!0[A5JB#E2DMLM3DR`B-6ATB
MXE.,H$XA2)GIV52/$$XP>CA=\L:C*96=:"LB%FRX!*\>:KR6.:MYA-B>6H4Y
MM\4H48S2:"#Y_`4,UAV#)A\2>)<`?^_U<?YTAY@-V_<M!HRYWVO"AK0-+,9$
M^`>`0DU=U0JN#OA^%K:@M=5D$KL=ZU6')T#E+..E+CJ%!^RB+V6H`"SM(%AX
M.U[]TT$?+*XG6S\-.<A"OEB+9+,#NJY!TW:"=MA+.FF4K'F*?_AW5`E:,A[O
M\>?]I4L8ZDY91ZBW@]L^.SWG#3]>-:_S(!0BXU6L*4'X%,$I0O#6+^U2">N@
M!U"UT)D^7*&IG`PF5,NR[J*6(-NLB>?,Z@`#\%2YYYYYYYYYYYYYDO"Z#A58
M.`I20NQ>?&8T\D+U!45\3M*F'KXW$;6KNZI\`?1AHQ'G/L7VBKBF)976=#(4
M9<#F&CPJ`DB8;=8M1`X0^BU&Z"ENFH/*M@V>)19,JS$>MBZIN4-SR?0RSZ;?
M]G'G&LMG.&[)YYYYYYYYYX%?!&R4PY5"8RC6+AQ2<AJ+-^J+DPH>]-">B@4.
M/F^L_*!UW@B-V>$C-F#=6^/RA9C2+T.@+05$0(E>UBKWM2'L[#=:&M:C*"Y$
M%)\=#4B^H+".9?\`ZTE!!1/GM%;>YB/_`"N!QS3_`.X!W9"HO"R_S"(3>"#4
M@/89*#+1,V&4JN]Y#8'T2)<*;M.V^8=:;*E0DB%6I@C<'#`?@)<LT&0RT3FM
MH#<25VWB),.&AD"D[)2]')<</@4F5)*=&#5>'';"<ZCK).P59*;$V645*S[C
MMDJ*PFMN%0D6*WE8S2-CAH]6-YQ3E$4&%WS<+EPY0)0X?%V""6XW#Y[N<JQD
M+F:)N#ADPI9[S(AZ>U%2%V1],G(THS?6.?N)8K?L!<@>J4-KM""C\YEEPRN^
MV8[BN'FT(S6#3+LV5-$;2DZ+S^^U9&8OP.7A@VAEJJ=S!M`)KO,D>O1:`7F5
M/G"3.<!7E]>V``1HA<[*K8/H)#C&=[:H>W?-X0H;G;4^+91!E$4OCD.^)GH/
M&SM4*^##2$!H)*1ZR+7,74*#L?+=8(C148$X>,A:B@H%6(6<19)RI"U+E//K
MCJ->A;<HBZ%NRP)XM?7#XCY&/)#-0$KD4(M8WCHD(J%%V$<K9JEX.MMR`",$
MMW3A>9B%')9ZS9\TN<,,%"(GT1$5*H@PMQ5^-PR@JA7BH680`&UIX\XA=4_^
M8'^N'Q$DUF2"0\FUN\Q=[,)1]A7SR4_W6U].;'(D.H98*!KZQ)+,Q<%CX/IQ
M7B2SM,<AOQ:SX'I0P,$\&'\1\B&P&DQ-&TJ$FBT")%PQR&)<VW3K<8N8@@UI
M!%'+,4:]1'89`(=_.SN4JOR>2<,(GI4C9%G3*&IAL'31F;6/P*G7@-3JQK`Q
MX,9D<B?,A$H9P.T_AP\<1*B3D0\$0-2BO:KOO.IY!#`FJWZY"/M6LE3RY9BS
M#+=HI:`H?,&9LQ(2JQ#G=)+6MWT`L9-B4L@T**ORASH`2`P&2\8E*AV<T9Q*
M//-A(K=PY9)>?P^DDXA50L*D@*FD'6X6UU7R6QQ@818_"_2TM`="EF8%(50E
M$)`M$4+RQ(;JW`RXM0JY%`PV#A<]<R*;0]3`A0NP*J+>Y-%0AZ3<"C,W(IT&
M:;C+6#SB*0<DO7,I\1`.?0*>-1,!M+0C4ACXKLF5!H:3*%26GA_%UCK)T6](
M9\Q'RYL5JN+A8$0/@1TC,]I8Z?#_`#J@^24"(1O<'PE`N%E.&YER#=)4/U?)
MBR(+?4BY&00]-<UE=)`[(6X:VI"]%G@M460DS:&['E8=PR\S8`&CA]`DQX8)
M,*CJR7*$1(Q=,@7BA7Y&`2L`1?C?FG3(6``2`V=F4*#F?6?9`/*S,UT@R5MO
M_P#/8&[SN00M0`,U*SRKT3J_`.1-0ZC:(HS`(:;<3>SI/-5C0U94R)!@GP!,
M$N*,1F:65JB8D@=0IT-,X'!0N)4!(%6T9#[XLJU5N1TDB67)9V3!E63,DP8_
M(T.VJ-GR/Q083:?RI\6BB79":45N+KTJHABY8L*N!^1J:1/W,8FE4C`"Z6%#
M6]:PS8X!PBI393CV9/VL#Q().Q9"HSDSC0@`<1VZWV,NLN<<K_+30@<7#]E)
M&I;1:,-Q9L<ZI(74`V25'OB='C$\2U/'!K[5.(Y#QK#WJ]KFT'<8MW+[-1G"
M+4UP9-18NHPVP^HI=`H"%'9!GP;A6R&T>`?\YL``)E%A7.:[BE'1K#CTC78-
M^T!546N5RD&CZ--%47V6/)6/1668)6P#[/$3@4DR;35JZ?1:L3,&7\9'Q(RC
M[4O@7?-AHO*H%AM;=_HL39PM55\A?KQSR]T83BA%+"6@J6%;;(M9Y004<_</
M4_\`$\4+6,OMBOE::'N[*>#T(T^!&J!Q#/I4HQ1G$9,$FUE(KT:;`DF+9)X)
M<=?N15,M&L_:&PS/QF$"%D*]12!PQ>,&MA@7LHC&.C=$RPMUWID0D]C`[\R/
M821(&IQW:[H,JEQKH#R;$OL.JC?`<5CKA(;^-DC8E=)'!.XLT_-#@R+DCDU+
M`7@>5FMM/,TTK]XAM0JLUIF7:OR!#8K?,VGW>A88Z7[?XI[(C8L@(`F/EE7)
MWO*^"M:M`6^6U)C+=3LG]4&T+9X"34/QZ-?<+;8D?'N.=(8#((Z0VMZOJ\5.
MM[B=F#AH&4#;?5/NL#MZ",\9:84"YO70@X:B%6RDRK\TSE:'F0?\=!83&A3!
MWQ`[42=Z)TN$0BDL1PR@5X*YN(">L[DL,,UF+SY!BXQ#UA(3<;Z-`@?:8DH\
M6@(HG:I!?B."<G)\2(N*4RD">[<,O*G?<(=X9HIND(88&,9:`R'+O_RED)]K
M:AY5/.5[DDD*GJ7N#RYJ'UE^,]$>JJ8L1U#91P2HP*G2M&0(GF3H!$`;55.5
M+G&7Q_ZY_A^"&YM[MZ\<_P"3-3_H&D+]6K:?2)H3D^9N';WLN^_J8915B1E1
M/[Y$C9<1?;06P+:2J3_T.B'Y?X.B?LY&?//"/I,D+_L`7/HD3WDG3#3L]>1?
M^KJQ7A25$$X-#HS_`$DO2L2Z*R83O+ZE.[!<);PBZ=107*PM7E?M$<[(.B+]
M36?YN?4@1>^1[97A_]H`"`$"`P$_(?\`T"9T!Q`J#I`N^M;K$7OH\I4=Z2P.
MW0.NY5!XJ`$E(9S^8;9'0#EZ'2)Q$RIOI=9GFE@S*X7F6N$M>093YJ4U.<,2
M7+>0?S+T0[`.O26[:F,S$:&[A0I<POEF#3F#?R,.+JQ=BM^3I[\P`>#_`++B
MV=_C\I7BU[KZ[1?L5;FM/_'&H9>?\[QQ]<10GC[B*OHGJ^OK<5-;9Z=\_KI%
M4HFKK..?>5B787^Y0!:>C3N%M@%EWLO[1O5.RX>@>GWC]KYO0_&I5\O#2_3+
M!F;7O`ZUB\JQ<&@H.V]9EH)#K5?7ZA`:S'=)_N/*.RR+NTNZ/M9.HG)L/D8R
M"Q&3$Q9]/;,LD:RUUY^NK*$;*P4]CC[_`%S$,S81YC<(UIC[_P#,ZZ2#]_79
MFWUBZL?Z:9HY:B-Q=_>J@"2C'M36'V_Q*(X&W;&907L.%SB^>/-8Y)55/#0'
M[PR6.4>L,WZL(AS5<X2(CR%UF("+J[=>FX$!<5ZDI6UZ]_K<L+)]`_VK/6I@
MU;K^1KZJ,3<C?.R8_P"Z0RD.D;J0)=CSE/1<6F5@+N_KRF!3N6)C]!*#K&X"
MH5YZ<?>6%\'>9YZ)E](JK=36.W#WJ+;]Z91)@$")BLILEU7!6I&+;.W_`%`(
M"FGXS`%2J?\`3Y(<[G/G+TR@/WS,:",G>%ASHY@<$Q<%=.5YTGL_?<+]T=@P
MU^B`?2J<V%@](X4D_P"_Q,`'\8&L/7>$VX26]HI#1A'M(4+K+?#LC[^^YM5M
M_NY^$OBCZIBL%DKYXR="G'1F;A<XZ]^_#+-I4U]7YP#I[1KH<L9[U[1E.MG>
MYN,?9`_<Z%`?M[[E7`%U^);?%/\`3\U-F%H\XP?B]=+Q7H$0-;_:&HEK?ECZ
M=O6._=@[U_U+9P%UJJX_T[Q@TPH6TKV[1*\#Y&?&DR0FN99E\'X'7SN$'1ZR
MJC3]?7>,HQ?XEYX)6#XZPB5._%&K^NTYT"?XRBLJ"+HI5]F[A(H>WU]]2B`/
MUIO_`(E*1W:D]SU@4(!YWGZZ=X21I]^_$'INRC6YHF;,\97]POG?@?!:^`O\
MS(JMGR@A%U._TYE,X<_;<!720URZC13Z$L2.AS!%L*'O!<MAB8J4H]VHZ0=8
M_)."&-.*AW5[/V_R<WA_B?W*E2O"O@]2I4J5*A:LVSOIP6SDM`VW(3"EX8`H
MH#4.6*E*J6-EDHQ+W*HKB5*E2O@]R_\`]K7\H7X7+_\`#7A7A4KY-J5*\:_^
M>O\`_]H`"`$#`P$_(?\`T"%,1"]&;/,2+>L[(6S)H"YXFF9?1X"C<:Z>&(U,
M$]F-;0?P5*E5\C$5@RN/R0K<4PW$%%=<PQN+`;I+L<4Q+#'=<1VIJ*MSZ17:
M;_-X7!.S"91R3M52]O(U`'6#&[^1EH93MDWNT9[X;C!6"&5Q.I<MFQQ+JSU\
M0R+*BKU,.N?K,9;ZYBR<(1LD/#K,F^C^(:JES)6E,H:W'%\00,IZR(!A\C!?
M\&>`KQ'?X(BXE1H+'#>!2BI08B+G'A`2Y6TOP36&I5HC"G7P3&IB8C7]^ZEI
M:(TBF;%2W5)DS$>LR#TW!E)C?66X<0"^C+-,;>&7;1!FPM@W">^7*)Q7$[?]
MW$Q'MX8C\(.LIQ82=328KB:-QG>1Y9E'-S3V>!';F#4YCR7+")+EUP1\M2D;
M*\O^8N6Y9\'J6E,KX%R@#WFS@P)1J(^A&],5VFPYF'TI0#K,<MP-TS3P(FSZ
ML0&%:,<B,S.!7]PE2I3*94I_A?MXE_"0[OXD:F6)1J5=I@?WS$O^`OP+?PQ!
MW_`"NB42DHE$H\#&I;\)JY7B5\HDHB3M*E1\;ERV6RWY2MERY;+_`(5\K5_X
M<2R8^4"8C+S,3'K,3$?F&I3`E,IE2GY,KP5X*94IA*]OX7X+\%AKY.+_`(`Z
MI?@N7[?_`#S_`/_:``P#`0`"$0,1```0````````````````````````````
M````````````````````````````````````%PPS9D_7@$/5K```````````
M```````````````````````&%L'%7^LE4YV>````````````````````````
M``````````!M#L=]GMWE[FZ`````````````````%(```````````````$!;
M2%,P;4@9(%`````````````!```&^@``````````````#_`GG?4;OE@ZY```
M``````````#_`,T``"``````````````!+>KK4/=,:RL[```````````````
M```WL``````````````!+3&]HM2\QIC[`````````````G_VR!#`````````
M``````!+;;7%4;/&I;;````````````!G;2$`````````````````!I))`C9
MF05M))@````````````````!HS``````````````````````````````````
M``````-1;4`FD@```````````````(!``(()`````````````````"N]R!0`
M`````````````````!`!`!((```````````````/!P*`!-=`````````````
M``````````````````````````+K%DL`````````````````````````````
M``````````````````!EEN@````````````````````````````````````!
M@SNMZ!AA1``````````````````````````````````````A!)%V````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`!)!)!(```````````````````````````````````!`)`(!!``()```````
M```````````````````````````(`()`)`!!))`(````````````````````
M```````````!!`(``)!((!)!!((```````````````````````````````(`
M`)`(``((/__:``@!`0,!/Q#_`-`C5G4,`&]"(8)?:3J^ON'%M"02;_A6)L[E
MK90!0RH!9UTY6BINBJ45"UK$!7<8L>DO%9<:NPWU8%#+I:VRH&*,=3%#Y-TM
M'H,7:R6T(QB;>2E*RW0XN.K(`@-%=*B+6SVE=.2N![ZHO0(9??`P!=&PRN#(
M`S;=ZO.7I``X=%"X,"\T>N<RS::@!:S`JZ+B*M.W)ATX=-_:+U'Q'6?7[8=4
M<?YQ]@*[MP'=66.SRBJKRN*`KI$N1(%HD<EIMU&^F>X5L7"F-PU-TXK;Z"NH
M!IT3H+H9L,HKK+[PC!C"V"U*K`[+7,!LF*<//-&OS\C$<`Z++-=)R/2%:_X1
MYU2FE=J#20*?RHO;`2PN8T#-H8BHL;+J%CD>S*.=1":Q*U+EU$9M7FP6RV-V
MH.?SI2T!^;(L6!6/J#32@*.<B8+>;/3%T'[N"KGTGZ%"F73;(0H_T1<J_1&G
MPO9A,*M`':<T#1:,B:&YMA^A;M4D'=,$F%=M*!9"TRE\&E\:BJ+=5SSYO`.K
MN8=VSVOW,2QH4?&[\9.4N+)J.``(W$P$8NECP"4W:BHH(E\C]W\@9$K^)68!
MP=JHW-*=G-,Z3TL;Z4WP-/,,\KXRPOD99*ZA\NWR'8&&`YLN,HP\@!J9]?WD
M-2+*H%:*U2.,FH9G07!#&Q1`R&E$&6%5(08E9@#:(A!5NFAM%FPBCUQ*J8B(
M5=.">@V]A)';K9BTV;0I9#7(4AQ(]GS0A6AVP`S`7STD-K((FJR96D94V%PK
M5FBG(,T"`"&W`&E@C01&&)OA:.B4HD?.[P[50OB[0%B*Y?$>M5Q$!_;.A,#1
M8U;87*-'B+_P_.08&)L*)V^HR^!N=^-)^$3%E`*XB\Y[Q.#D#"@6;6H`VI.:
ML$:,F`_TU&M!DE2!P\TG%"Q*HM;^"#,[XOJQ`""Q%`A[$`\T[1F9#X`4S"WQ
MQV2LII+8(<O59Q=/8;4%M@.(WSU9VKIB5-PI@D"&#8RAL.&H^IPZRVFU7<5>
M8O-*+%ID&ME0,L<JX960-.6L0E$W1TYLYCMT6KAB1,W9A>`3E4AQ<^-9$MH%
ML@5XFMK)@-+ABT(+2(;25.*3-B+C>*I&7_%*6E0V2K^$D!',,)#K5L=M,D5U
M#C`]!+$5085H-C#;BJE8;"SC'`::X"+66`/%Q!X6,>@,FDM62L\`>]2GJ$*0
M4-3K:Y!D1I182NUU49QFTS@8ELS!KNBKUB8(5!Y/*=<O03@"AY:+R!*8;-#_
M`+@7P8#B-)V%@,1F23O05+`2E[A="'5Y)2+(!)*BTHEPJA(0-I_`=]:'::;3
M="<JQT0@&0?5-0F,`-@QF)V:,/X<&+O5UK1:"?[\#9U?Q/HM_P!@&2_=_P!B
M<^G5W3EZEQQNJ>5<BP$+*DT<1'.M]F$`0#,!O"]4<Q:PVU&PT0^@67I!RIF(
M!A43UI`*W!L,5*"%M8%9"IMI>:F8`Q2V(`"O0E"$"N<K4H0-(Q?Y_P#3<BAI
M!"(VB1:CWA33^A%1`?KT=^>0#B7H;@9K6*T+&YF*=PF9,I!U)QBIM-^=`U'8
M-U;+>0EWD7BJBK2FCC!XS$R[;44"S9T5(!"M6`48TEG+.Q]W_8$QS-V<8N(F
M!LQ`:Z?6QBIL<E<P1=FP)J!,,`!_<(_LB!>G214P07JT?J@@::,X0J!W$^G#
M16V*J'#V/>$Z![:X[&.66I(+L+JDV#W\M9C854`Y4GA652.4V?WM?-^O%PJ<
MA(8#('P98?I6KG":E2E)).O89-<Y@;*`X5YZWX2!Z%@Y?4ZD(&@:0BB@^+Z3
MN9@`S*.^8%T3$65"!,B9$<X,C\)B+`(+KWDS076D6<88N##N$/$(("#$51>L
M:T0H%%P:[0Y.?A%:44L!`P.^XA"@LM".=M!H'"PT*M9@GX,$2+5D8J,JF`CA
MGV=O-MNM]`;_`&T@YY(D\W6'"+)K3,+$/$0#86:7V!(*&KHWG6<A?ICPU\Q^
M/@BKFV&M]N,EMGL^I(:5I-@4,ANJ]VFX!7*!)DNZHER'/_?H:^;]>+A0788J
MS!@E-C><,49"JL)YM9%5@M6V`)=2^@5"#!ZC2>)(#XC!=^!E>OT_X(VZT?TL
M=6&A@*MDS[LFR\\8]'EB]XHD`0HJZ$7PHW.T&19(P/-E-J]NLRNVJ0ZT/\.)
ME:Q,.!EFV=2C-0O`@*!B;6OPU,"=1$P*I9M&>Y(*Y"E40</]N@`;HA/FK``I
M%:!@9$%+,NP\BU>>(D&``LIE)D)",)=1IU,!U##@$PF4`%3`8P+`,!X:^8_'
M]JFIZ-5L,.M$,J,S:R('BBP]2AB2.LL6#1,`RY./>4#C106%)HN:?D?B/#(N
M.;MN^QS85T8L\YP*ZYLB87)1(%].OBDBG[#PLS*%>D_48D*$*L[5;>]L;\J`
M`SO=!73E.J96)+.+OD0VI?\`?>OF_7\RG<,IOA$X"CS)DQ^;S)3[\C`4D\%$
M)JP4CO,XBQ0\Q".B<$Q3>+<P%ZNO`1OE`SHRZ>H#FAL/ECI*)I5)'%O#^)R.
M<)2+)#^"R2?>`*HI-XOYBMRNR+&5$5XP\AF8%"C0LZ\K1G-QK=8Q%0KLR<XL
M+]/XZ^8_']HR?\7]34`LQRH1()['))EC4NTEA;XV+N13X.3VU>`JRO[HPJ[0
M"%^6:8OV`S_[NA&Q&NI=\=M??TF7!?S7H2/-,H0`V?!97!:J5ZO8E>KV)7J]
MB5ZO8E>KV)7J]B+(6C<G52)@!RRWW%4-["71HY%""WN.UW)M:ZHRUEW<@+[(
M4EH4*UK$Z3T+&B]BZBKA`-H00A,FN7JKI(W&JID1%+Q599,5LCEFF=\Q+*$O
M$")C>V:4"$7/09E44;`!X"C/*P!O9N8C0A6@::`/`U*[MGL2O5[$KU>Q*]7L
M2O5[$,H-W\$O8(\V+(9QBO`ZF]>8-!:&C8JMVDL44#0XO7Z#Q.3]%E5I(UH^
M0\8U^?/E%`6`-#AH"D7]@-22$F)54=(3"97&:.>(180$Y\D-1'P\]DY#N;8Y
M-1K[FW^D%JZA="Z"&[Q4*T`_[7\(#`S+?9HW/V*[#_LZ0MN$C%@)Y7;+SK"B
M<\S3DWF=4`1VBR#N!&IT0XN409^`VIRHI@0DC.MB@/-RK,UK^*O,#(%A"9"\
M.2.W"_F,I^U#^V9D&-O1?"J]%A%**#B,N,ZC3,=0IW+<M:]YC>`"0#)UNTZX
M1>X'`&@DR@>P(Q&(D#1Y12R3Y^)SAN]-.QH'C&K!L#9H>%N5$U@.R:;QF0O9
M_8\YPBN4$18GJ"`L3BBCC=7M1-#!JPJV:NKN$+I\+@8JO)*HUX/[^<?X`(\G
M^QIR5-#XB"^1DD76B]J3(?-4&([SPG0(974GLAV;"`!4L.8G_P"+PPT@!X;0
ML!LNU"II-1#FMC6,"L/AX<$K'I;9,;S5\&&..@3[J:A5.0]6?11Q6T:X`"$?
M0&,',!2#$B;D&$]G+\*5!JL4UVV(8!UPBL1+#%!.=G)3!BW3T%'C8YZY`\#P
MN=1Y'X"AVPE_4H%P`%AK.,SM<`6VR0G`8R=N2;9FH0$K=FZ,7WQ)%\=QJ1Y)
M,05=6F9,7AECE.B`8"X(.F[(I<9K"(#7JBV/2M6=>9DT_IC$$]7."_W'T6^R
M5XC@&Q&##R*'A5PS$"/@;_W7RK2[F%5'Q1R%#U1@`,>6'^%K14OF9L1:CY,+
MD4@QIO[=,%N[2PFC2(=7@"(IV9@"E)$5Z$]-GK;%L-N/D[$,E\YO[F>1+VAO
M(C?S7ED";@!883.KXMJ1='9;::ABEHL*!8:N<:KUF\)Y?L^'U_UO5UFC"%>[
ME4=ETN,.X6K%[*_F$Z3C_&Y*>";MLBBMYLBGDY-C(>P$T(?Y3`%ARN=#4XJ#
M<>3>>=;FUE::S=9EAFO4@"("4HD;RR(+1D'7D>W,-JRS?DSYA-(,="(5T)5M
M1O#+@P6NPH2P?[A5;PLB^`8R"GF)]\"<.W`4"B=X*L0PA2J`2TLW6]@FXM&O
MY.'[$\L,,9W5?&S7L`;3TJ))J6?6^RFQ<4^OB26HEWA9O*N,`I@K;T6#M^)]
MXH#;#IM\7VS2OE2:`@F8U?[K?"6&*JK`"61N3"FUY4LG+DS[RAS.B!]<&'0Z
M;7\F#/>_!S'*D/8#P8&":,!.WH@*DRU6!O4/,<YN)&9'M13@8`D//CF/JT!)
M5$;8^B%FJ!]3"OS#ZQ$#AL2N"#Y=U5*!S'V"!OS)+D$T-$\`V=(P"C;M2_\`
MSWAO8")+V2D&&RAD-RA?.#@:PB8/Y?<-_+!HW@K<:\SDT-&BKPD7"]7#RM<N
M(0@5N`L;26\UHR9'Y8I((63"$B1($CC[%91GF4'^7H/IHRTB'ZT?W[NK3,*;
M@(][N^[PD7&>DJ-Z9.!094`,FPA^HW3OY&2W(TA)R/+--!A-51E!:*P;,OZG
MN;%ZH!$1S@V`>PUXFW("+A%K3UB51U2&U6MPH.!GR%M)9>?70330;8&>#%1)
M1J'!'P:(*$3(XOM9)B--OTK^ZD2)"^(`@TN2IB,@A*02B100`SB#?+[+:F+)
MY+AATI.:KDX..A!VZ;)-Z+>_B%)M>T4P1?2F%"&9IH4+GCIA.AVG)+-G,"4\
M)&E8Q9"8B*6!(UPD/WXC&%\_,OL'CS2&NBL>I&J(4JAHXRH9*0H?MUWO?-:@
M7F'1I`Y:<Z;$RT_((C=(VII&FAIZ-/BN)\0&PX"..D4L%\`Q56\0>52R=QC&
M?""ZPO*6U(3^411#A3BGS3C($<`F#CX34&G(V=O(#F^.9;1S"K5L#VT2)F:@
M!X=]2>\H4J^B*H-EDL*TOQ)BPQ+VF9I3P/!9CYK]2*W7/'M@];4=1Z\V0$FL
MBH+2$2!D2@E#$FI("A%(?9S-ZNO2K;+4=96XB([YJ$*0A0?JX[8!0/BT-UJX
MXT<?!/D&JQK\!;.S=3F^@UH%#5_XBQMS0,V7%;!\")&OD4/0'**B<#TR03C?
M+))`R.CVFI>[=BN?WC4M'<F5?82Z.U8C2!@NSW:>NI8Y'6AD1%*,6+OZ8Z"!
M">'X/-174+(8&)IGQ'!_=(R%:K0C9=1H`Z+U9ELOM&!"/[-$EL#\[];%<T$A
M\7>ZR%`U`.<V65*[-@-]5`9U%_8=_!UZB_<^[5A9)2_H,0T-5H1XC+M$"9'+
M9.2L8:L(R-%MR3F$-S!<V(6GUR+6(<7YM0\+IUQ4XF=&W:#C+<\4GV?EUB*9
M@&@CH>^/.;JE*A`F'T\>A\UL)/BN8OV_\8G,2^0#:0_=^<]?_M2<3Z>0ZX\)
MFA>@[_T09Y])^\S]D0?=YC[B/U#PA.-B3JA4B'YR/>44JQ0/H%A1_N5Q];+H
M^?U%WX!.&=,/W[]/5K#MXGU!?Q>`%3'G[I_^@.4/RG<LN=@E`FV_+S!@ZOLW
M3,"@*@U>B_M;['4'U%<A]"<Y_4?P3\M+P/_:``@!`@,!/Q#_`-`M*%80?R)?
M`TQ'F+``N!2"5+<VH8,%5:#E74GMKOJV"!*49@92CU+>8)!<]]+Q^(C!Q0P4
M%H)?2R85$54NBK"BA=WF]5,>7AAT=C2S)5[O5FJ1]M3'.W[PT"4@M5OZ\H#I
MZ#'-11XYF2]WU(``1OO#S)F@PA0$JZOJ<P*'`NPL-4*.V=1"(NIGG4P"(&_^
M(G-WTATID4M*OB7^9:C#*/E\C45/T<RS-%+JZ`JNJ[&&:E`AU.G4/+@Q2'.$
M80D@3WLRN\VMZ5&<+`L`Q>KLMJP*BZHAME0LL>:UH5R+-@,RD%=1W.L%([IT
M5@L*Q59;!N*%*DFC.FT1JLN,%=$4!4N7!1AG80"VM;Q&G+V$&U!7@A1;VB`9
M\;H\'--:HQC=UFO=E:!>[0MT%V:A>`%A'4/HJBRKS=Y!;82M1%#8+R4HXCFE
MX12VE)?5E>:OF:A2>IS+8ROY1R"&G=54?<A_W*!H`JZ<+UJKW8)[S+8*X96U
M8ZI.B3/""E$*UU5S6<;=1O!VYJ"\'.ISDO`$SO9XPO2%S8!N[B6+GJ5&J%"P
MIS1=W\C./9>.#2_?WHB*D+BA=+-H!A!1>&901E*"1LM`Z7-64YJ-)K;"JQ6S
MNB=,,/>R)@4ULH6.$NE4C%4*(.AR:IJ^O:XZ<`WJK2KSL4U3=9%)@8(`S:"-
M,&Z&VD4P5A=`4M6XM9;+L1U9E-Y;,6O>KT'(INZ9D2Q+7'[VA,+*Y5$*PH`=
M\\EG>;7DNRE7>U%EEF]6R$)/&%A.:Q>>G-1URWQ@"BT287E1FAE!5TJR$*\P
M]XKU&K@/KI*#+@`"E@776`TH8IH9/LKQK-V3&+J%6-N'HB-.1$8-B=2M-%M5
M+57NE6J8ZL0"MHJ=J"\UC,O(NB]-`0=HZH(/64!<6XE#@4H!3?0&(P@78IOG
MY&L6@Y,,27E;+5;ZY=]Y75<EY?VSCE:5PXVN)9==A3UH:XIBOZH9E5!M3]V"
M@"P:#Z:^T%`^NPYKCA;V>97UTV*Z[7$=<4)E>#1:X+*UY2P`6%L"L;=7N8A4
M%FFEC*)@X#/$S0]0JO;42"G4U"UV7GTXTUC`FRK[7]Y67DU9DR-B<V56*;B=
MI\VPBHG%W4-J1P6E/;.WK&797KGW@#JF2^[?$#*P!03-!NZRFC50^7%8(TME
M9R.*01P!.*P'1=>ANKS3?/P3.Y3"]9A=_P!]EL`*`D`R=CVJ>8^B6&6+!8TE
M=^((HKHQTE`4<(%[YF#"):Q5ZOI>8-874.HT'WA@JPB\M#58`N@%%9"I#6;;
MVE3+*UW`_P"8H;*!NN3OKD.D&&"AM[^:OEU"JM@UU3!QYO+.H@=SINAY<9<-
M<XE()(JV`L]!S_L`VHZ1&[/UCM4IA8%`Z'^<_P"08Q@W5);C?$30N4F=7=8X
M[071CSYS!5XB"B[$1Y$TWVF:VJK4'`HR-#O+;0[EV_W*9V0OF9"9<.H?!=/$
M':0.*OF69W>Q%:EZ!V4.",&1[!!I9M@&%+"XVD<4.`$RM!3`QFBB*52$+<'%
M`IGFDNA*8\%"^#-)7YFKKT:G!1T%,BLM;JK:J(S@6J[A,77DO<HO.?FP`%:J
MV&SG.8[$+#=E<.+.HW?-R_&@XH-:*JP%MT5"+W6SD:9XZ'I,*4LXLD)YHH4;
MOI3E9K;V37L&8UJ+HV9(;Z85LRBWH*^I4X9010>]EMZB]%2DXQY!M;."\ID0
MBO+JBL+>PTXB"W`0NW>(J?@R\U+EDL_OZ>*B\R?C4&$PDFU*IK);2E.K'-"M
MUJE*#P!R,+%`IJE;*/"UO;?!9QJBRJR[E\<UO(B-%.#93L5LM&F[Z[IUAT]H
M2#6!0W73-X,Y.LU6B+""'+P83G+J)J0B(!FN$X!ID.%A.=Z.<UE56JH2EZ1.
M`XC@**WG&=D!$D"G86OE[5@J67E5!FZQA+&K$=!9%0H!VWF:'&PI:]H0LN)D
M]J:%*4H6C3B$48%0H3OO?#:JMP4MH*JL-8+IU>A5%KQ(2'`(7K13@N4V!44.
M$-[JE]KB9S_N"U+EDLBA%)9_"O>?=*E?W]/YTZ+)C')SCRO%QY:PX0(!-69R
M,%=Y9A88XNQ@MXRXO9G$HZ%Y;%M+&DQE-0*#NK9#->]??%P%E18,'&R\4M7D
MPQQUTS5&DSG7I"RURFK-%F?KF$0Q]Y&#W!.F!W,J57<VVY=5GBDZQB&U-Q4M
MP+W;I3%VW@O1I2BMV!<NF=&>N$0FH?77]\EROX"GF;7`KX*E_P`P+A:"GN=(
ML(Y`-\&CTXBPX3`U%JCMV:=[..D(*Z@K5\>SFIFK45]?S#HX;`6AW$XFYZ^<
M;*+B\8U[1C4+86[B0'1J#UH`!I_$`KX);<MEO69:@OI\HLM@LOF6DN#?C1*)
M1*)1\H[E$HE$H@!_"_E-0WXV?^#_`&`W*?24W\H.Y3`_$IJ5,^DI[S/K#7S#
M<LBU*2R6>DL?DQ:\%DI*2Y9%E\<_PKV\%>"KW\G"6_P"=)7//@K'>5[P_P#G
ME__:``@!`P,!/Q#_`-`H554\P:W1-]OIC4WI'RK2*;_UK[]I4.J#!:9B`BKU
MCS=Z3ZSGI>O8$8,PHASNX!Y1,Q`7JH5,EQHP5*7*4V.PRYRY\]3(NOJY6\9@
M8U//]Y@49F6'$1HW\C*A>("6D+M_?0WJ8AX/KZ[0`.]?X^T970=7KFRC%.+P
MF>)F?/ZN%..6;&]>AWYB-]$N^G;[=92."+?_`'B_U+3AU/\`/KIQ&;@4ZV"Z
MO6>HUK,NAJD\LX^T"*CEPY3'MW^\!%*#?6]%==Y^T,G2]/WOU_$0F4NR[JH+
M7Z*9I\_T0HLYO]PF`6/?7IY^W,S(`<EWY7JNM?>!JJ^BGC9OZ]XU/;Z:M-_7
M.^8!`L@]MV:_-Q@JK<I3ZU\C6+M`'%!QB[#_`$BIFEKCUSQTYS"4:Z/M]L2^
M^1!\J_7W\Z6"9?6844%-?>_:H.,#:7AP'UZ8BRQU?,3!?7'/7SBF$&WCWY_7
MJ0$U*6\RV$*+H@)64C[V_4$4X`?1_%P;>R)7/H=)8'#?:XK>(D7UM1YN(!'Z
M%/OG$J*6&OCBOW[P#Z7O)^NW7\:A6.S/8J-JA@]J@:W66SLC?M!XV;-YXNK+
MZ]]1+OX)3$3?P%%*WVG9.Z".=5&O$!T+AK07UHEKUU?_`#,'IY'_`!"C@-?6
M8NN'3<;4R'I+\U``M]7^(X#3*X*BT3'Y?3$QT#T_XE`%$X&YD=GWE7![$O:!
MY.N_M*?0G?UT_J+^1CR^O?\`N4^&]2G?'\1]"I:W51Y%:[2@L_OBTG=8KM8E
M3B9C63[5KWW_`-EA;?@.OG$<F($HH^G$<K;G3.F(`EU%5G/_`")!-TR=^_UY
M1D69NJ,H].Q+%ADZQ?L.\1SAQ^Y@#FI9:*;[3!A'M]OS&KIG&^9E@U.T2W\/
MS@38+BKO^Y=V^_M'6ZOTB"N4L4UJ_6".E^DVQ55_*W7'P(@KXJ-U[&NU_EWR
M=H;@[E=,_5^4MJQCW/\`F6`+P.GKZ?\`,4(4@^SGMDN9/@#[ZK_F6&Z%<]/K
MRF1'-K,?KZN`IX>G>X%JVSEMSYP!M5_;499#1K59ON,H+:NO2H6,E==,9].(
MX@6^BU/8(A1\R^<<.K>5K5DK<Z9X]9W9CC)\&&ES17A6J^/@2U>AZP5KD;_7
M;T]B5ABEO/;'35WY^M[OJK&,2\.J?3]=_1Q@S+RM[H_'U<>[KR9@=."^G9_V
M_>9+6F/JNF^\L.G=#$#=?:;J*;?K/E6/S-_6Z\=?1\UE=\YA*]K>]RP>`M<9
MY$\_>4TG#M*19P5Z1U65V^L^LH5_<%LOQ%T=X74X@U=&#7M/>N(C3X[P`U"A
MKB5JCX,M3-YU&FYB7:JOTC1K-3+5YU*`]B_Q_L=YYO\`'$H(7=74!UA_?/E$
MZ88)ZTI]7^I0JU_?5O2#YZQMQ-*A3B5&S,X'26/AF@7,UT3L$Q514+K0OM^(
MNW69V28*HHBFP@#89(YW`8818IU\)``YJ44)3KCF`B*OGY1)>=5.1Q]?6((=
MY0I3%2JQ)UQ`#C2>-H(G>F"KQ%"N/E$4R3O13N6JIW(MBJV[\;5?'RF"ZFM^
M%M^*)O\`C=!G%1:<7*"^8M.+J;^3]4B\-1B8J[_4HU==8*JZETQ6T&W%3T5Q
M*WCYAM@.3PK)BOPK^LJ^3"Q<MQ!LMX5YS07*;N$KQ"5C)"F`Q!!C<\D61M=8
CC8<9^3"@G66O,*<3H2`XTE:JK(VWT@!:,3IKR1;_`/GE_]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
