<SEC-DOCUMENT>0001102624-16-002054.txt : 20160202
<SEC-HEADER>0001102624-16-002054.hdr.sgml : 20160202
<ACCEPTANCE-DATETIME>20160202111324
ACCESSION NUMBER:		0001102624-16-002054
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20160201
FILED AS OF DATE:		20160202
DATE AS OF CHANGE:		20160202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TENARIS SA
		CENTRAL INDEX KEY:			0001190723
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31518
		FILM NUMBER:		161379746

	BUSINESS ADDRESS:	
		STREET 1:		29 AVENUE DE LA PORTE-NEUVE
		STREET 2:		3RD FLOOR
		CITY:			LUXEMBOURG
		STATE:			N4
		ZIP:			L 2227
		BUSINESS PHONE:		212-376-6500

	MAIL ADDRESS:	
		STREET 1:		29 AVENUE DE LA PORTE-NEUVE
		STREET 2:		3RD FLOOR
		CITY:			LUXEMBOURG
		STATE:			N4
		ZIP:			L 2227
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>tenaris6k.htm
<DESCRIPTION>TENARIS, S.A. 6-K
<TEXT>
<html>
<head>
<title></title>
<!--Licensed to: MW@la2014!
    Document created using EDGARfilings PROfile 3.6.0.0
    Copyright 1995 - 2016 Summit Financial Printing, LLC.  All rights reserved.-->
</head>
<body style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" bgcolor="#ffffff" text="#000000">
<div>&#160;</div>

<div>
<hr style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center; BACKGROUND-COLOR: #ffffff; HEIGHT: 10px; COLOR: #ffffff; MARGIN-LEFT: auto; BORDER-TOP: black 4px solid; MARGIN-RIGHT: auto">
</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 15.95pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt; FONT-WEIGHT: bold">FORM 6 - K<br style="LINE-HEIGHT: 14.8pt">
<br style="LINE-HEIGHT: 14.8pt">
<br>
</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 14.8pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt; FONT-WEIGHT: bold">SECURITIES AND EXCHANGE COMMISSION</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 14.8pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">Washington, D.C. 20549</div>

<div style="LINE-HEIGHT: 14.8pt"><br style="LINE-HEIGHT: 14.8pt">
</div>

<div style="LINE-HEIGHT: 14.8pt"><br style="LINE-HEIGHT: 14.8pt">
</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Report of Foreign Private Issuer</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Pursuant to Rule 13a - 16 or 15d - 16 of</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">the Securities Exchange Act of 1934</div>

<div style="LINE-HEIGHT: 14.8pt"><br style="LINE-HEIGHT: 14.8pt">
</div>

<div style="LINE-HEIGHT: 14.8pt"><br style="LINE-HEIGHT: 14.8pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 17.1pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt; FONT-WEIGHT: bold">As of February 1, 2016</div>

<div style="LINE-HEIGHT: 14.8pt"><br style="LINE-HEIGHT: 14.8pt">
</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 14.8pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt; FONT-WEIGHT: bold">TENARIS, S.A.</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">(Translation of Registrant's name into English)</div>

<div style="LINE-HEIGHT: 14.8pt"><br style="LINE-HEIGHT: 14.8pt">
</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 14.8pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt; FONT-WEIGHT: bold">TENARIS, S.A.</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">29, Avenue de la Porte-Neuve 3rd floor</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">L-2227 Luxembourg</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 14.8pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">(Address of principal executive offices)</div>

<div style="LINE-HEIGHT: 14.8pt"><br style="LINE-HEIGHT: 14.8pt">
</div>

<div style="LINE-HEIGHT: 14.8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or 40-F.</div>

<div style="LINE-HEIGHT: 12.55pt"><br style="LINE-HEIGHT: 12.55pt">
</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 12.55pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Form 20-F<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><u>&#160; </u></font><font style="FONT-FAMILY: Symbol, serif; FONT-SIZE: 14pt"><u>&#214;</u></font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><u>&#160;&#160;&#160;&#160;</u></font> Form 40-F ____</div>

<div style="LINE-HEIGHT: 12.55pt"><br style="LINE-HEIGHT: 12.55pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 12.55pt; TEXT-INDENT: 21.3pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160; Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12G3-2(b) under the Securities Exchange Act of 1934.</div>

<div style="LINE-HEIGHT: 12.55pt"><br style="LINE-HEIGHT: 12.55pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 12.55pt; TEXT-INDENT: 180pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Yes <font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><u>&#160; &#160; &#160; &#160; </u></font>No<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><u>&#160; </u></font><font style="FONT-FAMILY: Symbol, serif; FONT-SIZE: 14pt"><u>&#214;</u></font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><u>&#160;&#160; </u></font><font style="FONT-SIZE: 6pt" id="TRGRRTFtoHTMLTab">&#160;&#160;</font><font style="FONT-SIZE: 6pt" id="TRGRRTFtoHTMLTab">&#160;&#160;</font><font style="FONT-SIZE: 6pt" id="TRGRRTFtoHTMLTab">&#160;&#160;</font><font style="FONT-SIZE: 6pt" id="TRGRRTFtoHTMLTab">&#160;&#160;</font></div>

<div style="LINE-HEIGHT: 12.55pt"><br style="LINE-HEIGHT: 12.55pt">
 &#160;</div>

<div style="LINE-HEIGHT: 12.55pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-<font style="FONT-SIZE: 6pt" id="TRGRRTFtoHTMLTab">&#160;&#160;</font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">.</font></div>

<div style="LINE-HEIGHT: 12.55pt">&#160;</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;</div>

<div style="MARGIN-TOP: 10pt; MARGIN-BOTTOM: 10pt; CLEAR: both" id="DSPFPageBreakArea">
<div style="PAGE-BREAK-AFTER: always" id="DSPFPageBreak">
<hr style="BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #000000; MARGIN: 4px 0px; WIDTH: 100%; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; HEIGHT: 2px; COLOR: #000000; CLEAR: both; BORDER-LEFT-WIDTH: 0px" noshade="noshade">
</div>
</div>

<div style="LINE-HEIGHT: 14pt">The attached material is being furnished to the Securities and Exchange Commission pursuant to Rule 13a-16 and Form 6-K under the Securities Exchange Act of 1934, as amended. This report contains Tenaris's Press Release announcing Tenaris Provides Update on Previously Reported Proceedings.<br>
<br>
<br style="LINE-HEIGHT: 14pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 144pt; FONT-SIZE: 14pt">SIGNATURE</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
 &#160;</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">Date: February 1, 2016.</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 180pt; FONT-SIZE: 14pt">Tenaris, S.A.</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
 &#160;</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">By:<font style="FONT-VARIANT: normal; FONT-STYLE: normal; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt; FONT-WEIGHT: normal"><u> /s/ Cecilia Bilesio&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </u></font></div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">Cecilia Bilesio</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">Corporate Secretary</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">&#160;</div>

<div style="MARGIN-TOP: 10pt; MARGIN-BOTTOM: 10pt; CLEAR: both" id="DSPFPageBreakArea">
<div style="PAGE-BREAK-AFTER: always" id="DSPFPageBreak">
<hr style="BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #000000; MARGIN: 4px 0px; WIDTH: 100%; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; HEIGHT: 2px; COLOR: #000000; CLEAR: both; BORDER-LEFT-WIDTH: 0px" noshade="noshade">
</div>
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt"><img src="image00001.jpg"></div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">&#160;</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">&#160;</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">
<div id="DSPFPageHeader">
<table style="WIDTH: 100%; BORDER-COLLAPSE: collapse; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" id="bc4e9ab2385f4b158f0829e8a0d7ae83" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 100%; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><br>
</font><font style="LINE-HEIGHT: 13.7pt">&#160;</font></div>
</td>
</tr>
</table>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"></div>
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Giovanni Sardagna</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Tenaris</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;1-888-300-5432</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">www.tenaris.com</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 15.95pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 14pt">Tenaris Provides Update on Previously Reported Proceedings</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 12.55pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Luxembourg, February 1, 2016</font> - Tenaris S.A. (NYSE, Buenos Aires and Mexico: TS and MTA Italy: TEN) updates the market on recent developments concerning two previously reported proceedings: (i) the tax assessments against Tenaris's Italian subsidiary Dalmine relating to allegedly omitted withholding taxes, and (ii) the arbitration proceedings in connection with the expropriation by Venezuela of Materiales Siderurgicos S.A. (Matesi), a producer of hot briquetted iron.</div>

<div style="LINE-HEIGHT: 12.55pt"><br style="LINE-HEIGHT: 12.55pt">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 12.55pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">On January 27, 2016, a first-instance tax court in Milan rejected the appeal filed by Dalmine against a tax assessment made by the Italian tax authorities in December 2013 related to allegedly omitted withholding taxes on dividend payments made in 2008 &#8211; the last such distribution made by Dalmine. This first-instance ruling, which held that Dalmine is required to pay an amount of Euro 220 million (approximately US$240 million), including principal, interest and penalties, contradicts earlier first- and second-instance tax court rulings that had determined that dividend payments made in 2007 were exempt from withholding taxes and, consequently, reversed a prior tax assesment against Dalmine. (The second-instance tax ruling on the 2007 assessment is, however, still under appeal by the Italian tax authorities with the Supreme Court.) Tenaris continues to believe that it has correctly applied the relevant legal provisions; accordingly, Dalmine will appeal the January 2016 first-instance ruling against the second-instance tax court and will also request the suspension of its effects. Based, among other things, on the rulings on the 2007 assessment, Tenaris believes that it is not probable that the ultimate resolution of either tax assessment will result in a material obligation. For more information on the tax assessments relating to dividends paid in 2007 and 2008, see note 12 to Tenaris's financial statements for the nine-month period ended September 30, 2015.</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 12.55pt; MARGIN-TOP: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt">On January 29, 2016, the International Centre for the Settlement of Investment Disputes (ICSID) released its award for the expropriation by Venezuela of Tenaris's and its wholly-owned subsidiary Talta's interests in Matesi. Tenaris and Talta had initiated the arbitration proceedings on August 24, 2011, pursuant to the bilateral investment treaties entered into by Venezuela with the Belgium-Luxembourg Economic Union and Portugal. The award upheld Tenaris's and Talta's claim that Venezuela had expropriated their investments in Matesi in violation of Venezuelan law as well as the bilateral investment treaties entered into by Venezuela with the Belgium-Luxembourg Economic Union and Portugal. The award granted compensation in the amount of US$87.3 million for the breaches and ordered Venezuela to pay an additional amount of US$85.5 million in pre-award interest, aggregating to a total award of US$172.8 million.</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 12.55pt; FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Some of the statements contained in this press release are "forward-looking statements". Forward-looking statements are based on management's current views and assumptions and involve known and unknown risks that could cause actual results, performance or events to differ materially from those expressed or implied by those statements.</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 12.55pt; FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 12.55pt; FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Tenaris is a leading global supplier of steel tubes and related services for the world's energy industry and certain other industrial applications.</div>

<div style="LINE-HEIGHT: 14pt"><br style="LINE-HEIGHT: 14pt">
</div>

<div style="LINE-HEIGHT: 14pt">
<hr style="BORDER-BOTTOM: black 4px solid; TEXT-ALIGN: center; BACKGROUND-COLOR: #ffffff; HEIGHT: 10px; COLOR: #ffffff; MARGIN-LEFT: auto; BORDER-TOP: black 1px solid; MARGIN-RIGHT: auto">
<br style="LINE-HEIGHT: 14pt">
</div>

<div id="DSPFPageHeader">
<div style="LINE-HEIGHT: 13.7pt"><br style="LINE-HEIGHT: 13.7pt">
</div>
</div>

<div style="LINE-HEIGHT: 0pt"><br style="LINE-HEIGHT: 0pt">
</div>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image00001.jpg
<TEXT>
begin 644 image00001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  8$!08%! 8&!08'!P8("A *"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!# 0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P  1"  U K$# 2(  A$! Q$!_\0
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MBOXC 5D9@/)D+KP2.I53V]*UJY[P#;ZM;>&;>+Q!J%OJ.HAW+W$&-C#<< 8
MZ# Z5LRWUK%(4EN8$<=5:0 BN62Y6U>_H=49.24G_7Y_F6**J?VE8_\ /Y;?
M]_5_QH_M*Q_Y_+;_ +^K_C4C+=%(K!E#*05(R"#D&EH **** "BBB@ HHHH
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@#_
!V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
