<SUBMISSION>
<ACCESSION-NUMBER>0001104659-05-048062
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>4
<PERIOD>20051004
<ITEMS>4.01
<ITEMS>9.01
<FILING-DATE>20051011
<DATE-OF-FILING-DATE-CHANGE>20051011
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>POLYMER GROUP INC
<CIK>0000927417
<ASSIGNED-SIC>2221
<IRS-NUMBER>571003983
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0103
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-14330
<FILM-NUMBER>051132335
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>4055 FABER PLACE DR., SUITE 201
<CITY>NORTH CHARLESTON
<STATE>SC
<ZIP>29405
<PHONE>843-329-5151
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>4055 FABER PLACE DR., SUITE 201
<CITY>NORTH CHARLESTON
<STATE>SC
<ZIP>29405
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a05-17248_28k.htm
<DESCRIPTION>8-K
<TEXT>
<html>

<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<div style="border:none;border-top:double windowtext 9.0pt;padding:0in 0in 0in 0in;">

<p style="border:none;margin:0in 0in .0001pt;padding:0in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

</div>

<p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">UNITED
STATES<br>
SECURITIES AND EXCHANGE COMMISSION</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">WASHINGTON, DC 20549</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="1" width="25%" noshade color="black" align="center">

</font></div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT
REPORT PURSUANT<br>
TO SECTION&nbsp;13 OR 15(d)&nbsp;OF THE<br>
SECURITIES EXCHANGE ACT OF 1934</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date of Report (Date of earliest event
reported):&#160; <b><font style="font-weight:bold;">October&nbsp;4,
2005</font></b></font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">POLYMER GROUP, INC.</font></b></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact Name of Registrant as Specified in Its Charter)</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1-14330</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">57-1003983</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or Other Jurisdiction<br>
  of Incorporation)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission<br>
  File Number)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS Employer<br>
  Identification No.)</font></p>
  </td>
 </tr>
 <tr>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="66%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:66.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4055 Faber Place Drive, Suite&nbsp;201<br>
  North Charleston, South Carolina</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="32%" valign="bottom" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">29405</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="66%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:66.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of Principal Executive Offices)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Zip Code)</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(843) 329-5151</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Registrant&#146;s Telephone Number, Including Area Code)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Not Applicable</font></b></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former Name or Former Address, if Changed Since Last
Report)</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box below if the Form&nbsp;8-K
filing is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following provisions:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160;Written communications pursuant to Rule&nbsp;425
under the Securities Act (17 CFR 230.425)</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160;Soliciting material pursuant to Rule&nbsp;14a-12
under the Exchange Act (17 CFR 240.14-12)</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160;Pre-commencement communications pursuant
to Rule&nbsp;14d-2(b)&nbsp;under the Exchange Act (17 CFR 240.14d-2(b))</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 63.35pt;text-indent:-63.35pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160;Pre-commencement communications pursuant
to Rule&nbsp;13e-4(c)&nbsp;under the Exchange Act (17 CFR 240.13e-4(c))</p>

<div style="border:none;border-bottom:double windowtext 9.0pt;padding:0in 0in 0in 0in;">

<p style="border:none;margin:0in 0in .0001pt 63.35pt;padding:0in;text-indent:-63.35pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

</div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\vkannappan\05-17248-2\task606797\17248-2-ba.htm',USER='vkannappan',CD='Oct 12 00:07 2005' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 63.35pt;text-indent:-63.35pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 4.01.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#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; </font>Changes in the Registrant&#146;s
Certifying Accountant.</b></p>

<p style="margin:0in 0in .0001pt 63.35pt;text-indent:-63.35pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)</font><font size="1" style="font-size:3.0pt;">&#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; </font><u>Dismissal of Independent Registered Public
Accountants</u>.</p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Polymer Group,&nbsp;Inc.
(the &#147;Company&#148;) has dismissed Ernst&nbsp;&amp; Young LLP (&#147;Ernst&nbsp;&amp;
Young&#148;), effective October&nbsp;4, 2005, as its independent registered public
accountants.&#160; &#160;The decision to dismiss Ernst&nbsp;&amp; Young
was made by the Audit Committee of the Board of Directors, in accordance with
the Charter of the Audit Committee.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Neither of the
audit reports of Ernst&nbsp;&amp; Young on the Company&#146;s consolidated financial
statements for the fiscal years ended January&nbsp;3, 2004 or January&nbsp;1,
2005, contained an adverse opinion or disclaimer of opinion, nor was it
otherwise qualified or modified as to uncertainty, audit scope or accounting
principles.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">During the fiscal
years ended January&nbsp;3, 2004 and January&nbsp;1, 2005 and through the date
of this Current Report on Form&nbsp;8-K, there were no disagreements between
the Company and Ernst&nbsp;&amp; Young on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure
which, if not resolved to Ernst&nbsp;&amp; Young&#146;s satisfaction, would have
caused it to make reference to the subject matter of the disagreement in
connection with its report on the Company&#146;s consolidated financial statements for
such years.&#160; During the same periods,
there were no reportable events, as defined in Item 304(a)(1)(v)&nbsp;of Securities
and Exchange Commission Regulation S-K (&#147;Regulation S-K&#148;).</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company
has provided Ernst&nbsp;&amp; Young with a copy of the foregoing disclosures.
Attached as Exhibit&nbsp;16.1 is a copy of Ernst&nbsp;&amp; Young&#146;s letter,
dated October&nbsp;7, 2005, stating that it agrees with such statements.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)</font><font size="1" style="font-size:3.0pt;">&#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; </font><u>Engagement
of New Independent Registered Public Accountants</u>.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Effective October&nbsp;10,
2005, the Company has engaged Grant Thornton LLP (&#147;Grant Thornton&#148;) as its new
independent registered public accountants.&#160;
Therefore, Grant Thornton will audit the Company&#146;s consolidated
financial statements for the fiscal year ending December&nbsp;31, 2005.&#160; The decision to engage Grant Thornton was
made by the Audit Committee of the Board of Directors, in accordance with the
Charter of the Audit Committee.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">During the fiscal
years ended January&nbsp;3, 2004 and January&nbsp;1, 2005 and through the date
of this Current Report on Form&nbsp;8-K, the Company has not consulted with Grant
Thornton regarding either (i)&nbsp;the application of accounting principles to
a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Company&#146;s consolidated financial
statements, and neither a written report nor oral advice was provided to the
Company that Grant Thornton concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing, or financial
reporting issue; or (ii)&nbsp;any matter that was either the subject of a
disagreement, as that term is defined in Item 304(a)(1)(iv)&nbsp;of
Regulation&nbsp;S-K and the related instructions to Item 304 of Regulation S-K,
or a reportable event, as described in Item 304(a)(1)(v)&nbsp;of Regulation
S-K.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
<!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\vkannappan\05-17248-2\task606797\17248-2-ba.htm',USER='vkannappan',CD='Oct 12 00:07 2005' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 63.35pt;text-indent:-63.35pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.01.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#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; </font>Financial Statements and
Exhibits.</b></p>

<p style="margin:0in 0in .0001pt 63.35pt;text-indent:-63.35pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)</font><font size="1" style="font-size:3.0pt;">&#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; </font><i><font style="font-style:italic;">Exhibits.</font></i></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="8%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:8.34%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.16%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="88%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:88.5%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.16%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:88.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">16.1</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.16%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Letter from Ernst&nbsp;&amp; Young LLP to the Securities and Exchange
  Commission, dated October&nbsp;7, 2005</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
<!-- SEQ.=1,FOLIO='3',FILE='C:\JMS\vkannappan\05-17248-2\task606797\17248-2-ba.htm',USER='vkannappan',CD='Oct 12 00:07 2005' -->


<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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 hereunto duly authorized.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="51%" valign="top" style="padding:0in 0in 0in 0in;width:51.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">POLYMER GROUP, INC.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="51%" valign="top" style="padding:0in 0in 0in 0in;width:51.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="51%" valign="top" style="padding:0in 0in 0in 0in;width:51.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="37%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:37.86%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Willis C. Moore,&nbsp;III</font></p>
  </td>
  <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.14%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="51%" valign="top" style="padding:0in 0in 0in 0in;width:51.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date: &nbsp;October&nbsp;11, 2005</font></p>
  </td>
  <td width="49%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Willis C. Moore,&nbsp;III</font></p>
  </td>
 </tr>
 <tr>
  <td width="51%" valign="top" style="padding:0in 0in 0in 0in;width:51.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Financial Officer</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
<!-- SEQ.=1,FOLIO='4',FILE='C:\JMS\vkannappan\05-17248-2\task606797\17248-2-ba.htm',USER='vkannappan',CD='Oct 12 00:07 2005' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>a05-17248_2ex16d1.htm
<DESCRIPTION>EX-16.1
<TEXT>
<html>

<head>





</head>

<body lang="EN-US">

<div>

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit&nbsp;16.1</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="41%" valign="top" style="padding:0in 0in 0in 0in;width:41.86%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman"><img width="191" height="34" src="g172482kai001.jpg"></font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">&#149;</font></b></p>
  </td>
  <td width="27%" valign="bottom" style="padding:0in 0in 0in 0in;width:27.24%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Ernst &amp; Young LLP</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&#149;</font></p>
  </td>
  <td width="26%" valign="bottom" style="padding:0in 0in 0in 0in;width:26.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Phone: (864) 242-5740</font></p>
  </td>
 </tr>
 <tr>
  <td width="41%" valign="top" style="padding:0in 0in 0in 0in;width:41.86%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="27%" valign="bottom" style="padding:0in 0in 0in 0in;width:27.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Two Liberty Square</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="bottom" style="padding:0in 0in 0in 0in;width:26.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">www.ey.com</font></p>
  </td>
 </tr>
 <tr>
  <td width="41%" valign="top" style="padding:0in 0in 0in 0in;width:41.86%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="27%" valign="bottom" style="padding:0in 0in 0in 0in;width:27.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Suite 800</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="bottom" style="padding:0in 0in 0in 0in;width:26.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="41%" valign="top" style="padding:0in 0in 0in 0in;width:41.86%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="27%" valign="bottom" style="padding:0in 0in 0in 0in;width:27.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">P.O. Box 10647</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="bottom" style="padding:0in 0in 0in 0in;width:26.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="41%" valign="top" style="padding:0in 0in 0in 0in;width:41.86%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="27%" valign="bottom" style="padding:0in 0in 0in 0in;width:27.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Greenville, South Carolina 29603</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="bottom" style="padding:0in 0in 0in 0in;width:26.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">October&nbsp;7, 2005</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange Commission</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, N.E.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, DC 20549</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Gentlemen:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We have read Item 4.01 of Form&nbsp;8-K dated October&nbsp;7, 2005 of
Polymer Group,&nbsp;Inc. and are in agreement with the statements contained in
the first sentence of the first paragraph and the second, third and fourth
paragraphs therein. We have no basis to agree or disagree with other statements
of the registrant contained therein.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 4.7in;"><font size="2" face="Times New Roman"><img width="209" height="60" src="g172482kai002.jpg"></font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Greenville, South Carolina</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A Member Practice of Ernst
&amp; Young Global</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\sswamy\05-17248-2\task605344\17248-2-ka.htm',USER='snswamy',CD='Oct 10 23:05 2005' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g172482kai001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g172482kai001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MP``+"``B`+\!`1$`_\0`'P```04!`0$!`0$```````````$"`P0%!@<("0H+
M_\0`M1```@$#`P($`P4%!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$(
M(T*QP152T?`D,V)R@@D*%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%56
M5UA96F-D969G:&EJ<W1U=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI
MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W
M^/GZ_]H`"`$!```_`/4]:URUT.&*6Y61Q*^T+'C/3D\D<=/SK.L?&^FW\SQ1
MV]TA2-Y27$?W5&3T8_YZXJ1O&%BNG1WK6MV%DD*)&%0NV`"3PV,<XZUKW][%
MIUE+=S[O+B&6VC)Z]A6*?&ED4WPZ?J4X[>5;[L_KQ^-;EI<K>6<5RL<D:RH'
M"R##`'U%34444444R63RH7DVL^Q2VU1DG'8>]9>C>);+6Y6BMHYD94WXD"\C
M..,$YZBK5SJD%M?V]CM>6XGY"1@$JO\`>;)X%7:*******Y?Q9>ZI#+'#ITL
M"*$W.&EA#$D\<2?3]36.;K6$T74);]HE1H$C55,!)+L`>8_8-UP/KVA,!DN/
M#^F@%AL2=E`&!YC[C^2CZX^M='XXN/*T)80?]?,JD>P^;^8'I530?$5K8Z9;
M6"Z=J#.O4K`=N6;)()(R,G-)>WFH:GXODTJUU&XMK9$VN]OM!0[22<LI!.<#
MOC\Z7PYK%VUQJHGO'O[*RWXG*@?=/8CKD9[]LC`.*/"?B"XDN&TW4G<S.!)"
MTAR>1NVY[C'(/X=>*NZCK-Q:7FJ2Q-^[L8(D",/E,CGK^`(XI-(MVO5MKZ'Q
M!=7$H8/<1LZ[>1RAC`PO/'K]>#5&\76+;7K/2X?$%W(TZ[Y&:&+*KD]!M_V3
MZUTUA;3VD#1W%[)>,6R'D500,#C@#OD_C7)W%]?7VHZG'Y]ZEU!*([*VMY"@
M.&(W$=",`$EN.3^'9Q!Q$@E8,X4;B.A/>N":0^&?%TK>4TD;$^7%'DLZN/E4
M#I@-@<\\''OIM/=Z4XC_`'=QK^IMEB>4@4\`<#H`,?@3SC!FU+3M7TVQ?48O
M$%U-<0C=*LB)Y3KWP@'R_J<#'4YJ#4?$=[/H>FW%C(8;BZ=E.U5.XKE3PP/&
M>?7H,]:Z6^N/L6FW%R6R88F?)&<D#T%<UJFN:EI<.DOYSS'R1)>`QJ`^<8R<
M?+SD?+W(_'7U'6$/AB;4[&4C?%^Z<`%E8\#@]P3T/<55U'5;][V+1-*D0WNP
M>?=.F1%P,G;P"?TYQ])9-(UF'RY;7Q!<32AAO2ZCB\ME)&<!4!&.2.>>F>XW
M*\^\1WFA3ZW<?:GOQ*KB,F!H0#@<@;AGL<UFC4O#?]FM9J^K(DDHF,@>W#95
M2-OICYB>F<]\<5K^'+F#6O&+7<`98H(LQI)M)50H0#@GGG/;^5/\>WD1U"SL
MGG6';'O);'&YL9_\=/TS]!73V6MZ3=2QVEG=QR,5^1$!(P!].,#^GK7#V]@=
M>@UG5$!9T;S(@K`=6+,IP#_"`.A/-;EMJ:7_`('>&':LXVVC*!C+,0/;J&S^
M=6?%6@_:+"*\L@ZW-B@"A.69!S@<C+#&1^([YJMI-]9?V))<:Z\6S5)W61YA
MM3`&W#$\`9!`Z=:@T+3K9?%7VC19VGTV.,EIP^]"2"/+#_Q8X.<GWZ<W+.07
MOQ`NV5]RVD6WALX.%'([<LWUVGTJ_P"++^YT[1&EM6,;O(J&0$`H#G)R<@=,
M=.]<Q>R:7IDUIJ^@WZ3K&`)QYA=B?[TA.=I;."3@\C%=7X?6WGM&U.*Y%U->
MX::8'C(XV`=@O(QUZYYS6!/-'J'Q'C@$H)@('!&1M7=CU/S$CTZ\5<OF73_&
M\-Y>LL=M+&1',_"(VTC!8]#UXSW%2^(=3CU"S_LS2GCO;BX95<0D.(TSG+8^
MZ#P,GUS69J%HNB7VA17K_P"AV^"TQ'R^:6W$^PW8/T^E;&L7UOJ]NNE:;<Q7
M,MPZB4PN'$48(+%B,XX&`#US4EM#!J>L:NLJ++`J1VA4]",%F'YM[=ZYV#3K
MO3-?M]%>1VM9KA)HR2/WH3YL_7CD8ZC/2M#3'72O%VH)J#);_:=S0._RJXW9
MP&/4_,.*MW.LO=>*;'3]/OXVAVLTXA*/G&>#P<?=QQZUT5!&1@TFQ?[H].E(
MJ(F=J*N>N!C-#1QL<LBD^I%,2V@C?>D$:OC&Y4`.*D``&`,`4M%(0",$9!I:
M**0`*,``#T%``'0`?2C`SG'-#*KJ590P/4$9I(XTB0)&BHHZ!1@4I`92K`$'
M@@]Z;'%'"FR*-44?PJ,"GTF`>W2FR11S)LEC5U/\+#(HBABA7;%$D8]$4"GT
4444444444444444444444445_]D_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g172482kai002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g172482kai002.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MP``+"``\`-$!`1$`_\0`'P```04!`0$!`0$```````````$"`P0%!@<("0H+
M_\0`M1```@$#`P($`P4%!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$(
M(T*QP152T?`D,V)R@@D*%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%56
M5UA96F-D969G:&EJ<W1U=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI
MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W
M^/GZ_]H`"`$!```_`/9:****************************Y?6?&+1:H^@^
M'K$ZKK*J#(F[;#;`]Y'[?0<FKWA^+Q-$]T?$5SITX9E-N+*-UV==P.[M]W'X
MYK:HHHHHHHHJ.6X@@:-)9HXVE;9&'8`NV,X'J<`U5UK6;'P_I,^J:C+Y5M`N
M6(&223@`#N22!3/#^JMKF@V>JM:/:?:XA((9#DJ#TY[Y'(]C6C1111111111
M17-^(/&"Z9J":+I5E)JVM2KN6TB8*L2_WI'Z(/Y\>H-8&D?#NZ35KS6=8U^>
MSU#47WS6^DS&"/V&3EF[^E=GH^C6^BVS6]O/=S!VWEKJY>9L_5B<?A3SK.G#
M61H_VN,WYB,WV<'+!`0,GTZCKUJVTB*ZHSJ&?.U2>6QUQ2Y&<9YJC/KFDVR7
M3S:E:H+(9N?WJDP@]-PSD?C7!^+OBWHIT*YM?#-^]WJLX$4'E0.-I8X+`D#)
M`Z8[D>]=9X.N8'T*"T@BU0"WC4&74871YB<DMENN3D_C6]D9QGFLO0?$%KXA
MBNYK-)/)MKI[<2L/EE*XRR^HR2/PJUJNG)JVFS6+W-S;+,`#+:RF.1<$'AAT
MZ8^F17G&@^&;&?XK3I'>ZCJ,&@6ZDO?7!EVW+G@`^@7]1[5H>,9K#Q3XIL_#
ML]S'_96E9OM7<R;47'"1LV1C))R,]#[5V6CZWI.N6IFTB^@NXHSM;R6!V>Q'
M45;CNK>:)IHIXY(T)#.K@@$<$$^V.:>'0Q^8'4H1G=GC'KFAI$1E5G52QPH)
MQGZ4RZNK>QMI+F[GC@@B&7EE8*JCU)/2H-,U;3M9M?M6F7L%Y"&*EX7#`$=C
MCH:QO&?B&[T./2H-.6-[S4=0BME#J2`A.7/Y?SJ[XMUIO#OA34=60*9+:`F,
M-TWGA<^VXBI5;5;OPS&\;0VVJRVBG+#='',5&>.X!KRR+QQXJTZP.L-XB@U6
M,:FUBEA)8I&UU@C+1%#DCYN_MUSBO9J**\5U&\O=(^(_B`6L]VNC7L\7]HZE
M9V[R2VH"$F-7'W>202,D#&.1BM[[5\)'C+;+6^G?C#Q2SW$C?\"!?/UJAIE[
MXFT?4;U=`T75DTW4P(]+M[Q&=+=^`979B3&@&2%/7V`JK?6DG@7XA:1);"_U
M;5[RSE:Y=?\`E_E8G"G.0J@C)QG``^M6?$>C^(EUG0Y4,E]XJNYO/%QDBUTZ
M-?O(JCC;\V"3DG'J:NQ^#/&VG:_J8LM66X35+1%EU:Y;,D3+G*H@Z9)..R@]
M<BN9\#MXET[6'AC\&.]Y#9M9LSQ^5$[F4/YLSG[Q&WMR1TK8LK"/PQ\5(-2\
M7ZW:/<2Z6TZRN@BBBDW!`B=N%W8]>>*],T36H=?LC?6L$\=JSD0R3)L\]?[Z
M@\[3VR`3Z5Y1\6?!=GH,-QXKL-4O+>[O+G:\)?(=FR3M;@@8!..?08KN?`/@
MVR\/Z'I]PZ7#7QME+"XF,@@9P&=4'W5&XGH,GN377UY5J>C:YX0NM?U";Q+8
M:5H^JW;7#7*HSW?.XB)%/&<$@$$GC/';B[#P5J2:%::[Y.IWVC:G?*USIULA
M>>2!6)1VP?F)^;L.H.>>.PD\&:JVA:YXB@DOM!FN+<M;:3I[!/W4<9$:R`9)
M8CD@<\GN>.;NI_$%Q\+[2STG2+FRT*U$:WLC\37CL?G*@#_5ACU[\>A%=9K-
MK>>(?!UYJ.KP3Z1X>LK-FL=,B<^;*54A'E..`/E(7D=STYQ=+\)>,&T+PUXC
M_P!*U*_L)T:#3GN%@6*U`X&3CEL`'O@@$'%9_C&\\7^)+K4/[=\/W4%KID)E
MCM1)LMHCCF1Y,CS&P?E"GZ<9!Z[P!KV@>'/"UAH^EI<:OJ4ZK/=1:?#YA61P
M#\[$A%VC"]?X:9XNO?$$OC_1;ZR\-3WZZ/9FYGM]P^5Y<J0&Z,PP,8SD@XZ9
MI/'VH>(->\/:1:#PI>+)=WYDFM`^_,47(5V483=G/_`370P^(=2U[P[K37WA
MW4-'B@LV*M))MDD.PDA.`1C'7W'X9?PJ\%:/I_AO3M<>T674[B,R>=(=WE@D
MX"#HO'<<\GFO1***Y[PMX<N?#MYK0:YCGM-0OFO(>#YB,_WPQ/!'"X_'-=``
M`<@`4M%%%%12VT$[(TT,<AC.4+J#M/MGI4M07=C9W\:QWMI!<HC!U6:,.%8=
M"`>_)YJ>J>KZK9Z'I5QJ=_)Y=M;)O=N_L!ZDG`'N:\D\4Z?J.LZ$-:\0H6O]
M:N8[31;#.Y;*.1L[BHX,A4<GMQT/`]@LK2'3[&WLK==L-O&L2#T51@?RJ>BB
MBO%_'.J:GXU-E)9S>7X;EU:+3H%&0U[(3S(1W0%2!^?7I[#9V-IIUNMO96L-
MM"O2.%`BC\!4]%%`&!@444444444444445QOC+;J?BKPOX>G426=U/-<W,9Z
M,(4W(K#NI8]/:DU91K/Q4T>P928=(LY+]_[ID<A$'U&-WXUV=%%%<Q\2-4FT
MCP!JUU;_`.N:(0IZC>P0D>X#$_A68FDV\WB70/#=K@V?AFW6[N<<CSB-L(/^
MU]]_>NZHHHHHHHHHHHHHHHHHHKB_B!;7%A<Z/XOL[=[B31)F\^)%RS6\@VR$
M>X'\R>U5?A]=Q^(_$_B;Q3`7:UN)HK6U9@1\L:?-@$\9RI_'ZUWU%%%4-;T:
MR\0:/<:5J",]O<+AMK8((.00?4$`_A47A_P[8>&[!K2Q$C>8YDEFF??)*Q_B
J9NY[5J44444444444444444444U(TC&$15&<X48IU%%%%%%%%%%%%?_9
`
end
</TEXT>
</DOCUMENT>
</SUBMISSION>
