0001193125-13-470373.txt : 20140327 0001193125-13-470373.hdr.sgml : 20140327 20131211203223 ACCESSION NUMBER: 0001193125-13-470373 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20131211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLARCOR INC. CENTRAL INDEX KEY: 0000020740 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 360922490 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 840 CRESCENT CENTRE DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: (615)771-3100 MAIL ADDRESS: STREET 1: 840 CRESCENT CENTRE DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FORMER COMPANY: FORMER CONFORMED NAME: CLARCOR INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: CLARK J L MANUFACTURING CO /DE/ DATE OF NAME CHANGE: 19871001 CORRESP 1 filename1.htm CORRESP

LOGO

December 11, 2013

David R. Humphrey

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 

Re: CLARCOR Inc.
     Form 10-K for the year ended December 1, 2012
     Filed January 25, 2013
     File No. 1-11024

Dear Mr. Humphrey:

The following is an addendum to the response of CLARCOR Inc. (the “Company”) to the comments issued by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter dated November 1, 2013 (the “Comment Letter”) concerning the above referenced documents filed by the Company with the Commission.

We apologize to the Staff for our inadvertent oversight in not providing a response to Comment No. 5 in our letter to you dated December 4, 2013. We have set forth below the text of that comment, followed by the Company’s response. We also confirm to the Staff that our response to Comment No. 5 is consistent with how we described our accounting policy for legal expenses within our response to Comment No. 1.

Form 10-K for the fiscal year ended December 1, 2012

Notes to Consolidated Financial Statements, page F-8

B. Business Acquisitions, Investments and Redeemable Noncontrolling Interest, page F-12

5. Please provide us with a copy of your internal accounting policies with regard to accounting for legal expenses.

RESPONSE:

The Company expenses legal costs as incurred in the period the services are provided. Loss provisions for legal contingencies do not include an estimate of legal costs that might be incurred in the future in connection with the relevant ongoing litigation.

*        *        *

In connection with responding to your comments, we acknowledge that:

 

    the Company is responsible for the adequacy and accuracy of the disclosure in the filings;


David R. Humphrey

Accounting Branch Chief

United States Securities and Exchange Commission

December 11, 2013

 

    Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and

 

    the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Again, we apologize for our inadvertent oversight in not providing a response to Comment No. 5 in our earlier response letter. Please direct any questions or comments concerning this response letter to me at (615) 771-5134 or Richard M. Wolfson, Vice President - General Counsel and Secretary of the Company, at (615) 771-3505.

 

Sincerely,

/s/ David J. Fallon

David J. Fallon
Vice-President - Finance & Chief Financial Officer

 

cc: Beverly Singleton, Securities and Exchange Commission
     Juan Migone, Securities and Exchange Commission
     Christopher L. Conway, Chairman and CEO, CLARCOR Inc.
     Richard M. Wolfson, General Counsel, CLARCOR Inc.
     Dave Shaffer, Partner, PriceWaterhouseCoopers
GRAPHIC 2 g642300g47j70.jpg GRAPHIC begin 644 g642300g47j70.jpg M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$" M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,# M`P,#`P,#`P,#_\``$0@`0P#J`P$1``(1`0,1`?_$`+D````%!0$````````` M``````$$!P@)``(#!@H%`0`!!`,!```````````````$``$"`P4&!P@0``$# M`@4#`@0$`@4%$0$```$"`P01!0`A$@8',1,(02)1,A0)87$C%8%"D:&2,R3P MP5(6%[%BDLP22H+0*$BA*AZ?E4$9C`LELVNN.NK[E=#BXN M\%GJ4)JLC\:"@_K.+6-TMHKUDQ-)!7.F(%QUAO`A+!8UU*%!*BD^BAU&8^(. M$^L;"YN?BD2%A#@":*+I4,B0VHYYYU"#BB"[,LFAP%:TX_BGU`!7@5"2-5"! M\V2J9=00"#@IE`]QXU4PX40K3[!0J&?IZ]>N1RP+>L=(P!N?]%%SJ5JL-#0^ MY9RZ4Z_A\OKAK%CX6T>,A]_@A7/#C05I5`UI_FC]O+X@^OX8)EGB=AJ)]A1! M+>%48!%,C48!BZC35@%$X+58\/82%!*LJ$BHI45^'IB^=SA`3+0,J,1YJ,CJ ML("*+<;31)4^3\6FEK%3^(0H8K@;`\>ESJ_3P09)\4*`#\PRI_.TM*S_`,(D M@%1]:`8(U_J'PH` M5K>"NZDMZ?[NGNKZ'KA.\DI30)RS.9K^&?3!5NPQBARJEK!." MPZ0*T4Y4DGIE7^S@.SE@MW/:2:N>3BG,`=B3]80!"=04LJ*@"$ZJ#(YF@H/A M@V2\@T],F@/@5$VS*U%5E"02DCIJ!-?P.5.F)0MC:"YE?4$NBP8FM1DC&)IU M6$DB8=<*6E!****N[U]H`.G3^)(%<8Z25UH/4!JSQ_HI.%?):]N;==IVI8;A MN&^2V8%MMS+CS[S[B6DD(530C6?7?/KR43,;?3-M2V'4]UMAG;SZ MHJF@:G]0V[O::?[[&5?V'M#)S")9<'4R;_ZHO44\SQ)\O]_IB0U*4&FF0F,/D2A6-:[@[7L]N=&V![R#,UN(;D M2!R\5(8X$\$@$'[B'+D_>S.WT[*V<&W=T*LM0]?@1'3=50.\G_'4[X;3JH?; M7TIC/W79UM;;'%N$>MSY'N::Z:4&K\%;`37#DIJFBZ8S?<][BD(J%9>XIS&5 M.AQQZZ=HE.CX:T19%$<)(/\`#%HQ"0%0BTEQY%`P&BXHI"`Z5`$!5722GX-U MI^.$P:FEW$%#ROTD#FFI>67D?_\`S]QZF^VYB#.W'=I*(-BM\SOE+SZ7?UUJ M;96APMH::74_`8V3MK9/YF\;#*#TRZF%/[2>/DJ3/0<%'#8ON<\N-7B##OVT M=C&))E16'W(:[VIUIF14EU.N7HJD#\L=#W+Y;VUK:B>(2%VC5^3/#EYIA<$< ME-Y:KHU04V74=.G`4XFE<4-+*0`>"8*W]S7FR0Z\87'FVI<&-/1`DR&&+ M^\6E+AE\D]J0I-4NY?E^.-XO_E_MMHYK7"1M7@5P.:!-R[5X+,S]S+FBWRD- MW7CO9ZHS@?<:0@$*?FQT:E(77\\-<_+C:F3&.*68F@X,_!&?N. M."D>\;?*[:?D%!N42!!>L>Z+)E<;++6VHNC2L_50E-OR.Y%66U4JO509C'.. M[.V;O8"Y\0UP^FE:`^JM*TICAP4Q.TY+>N:^>MF<([>?OF[Y")"UH_\`C;+; MG4JNL]U*@*):6M*0@*/6HR!QA=@VR^WZ46SF-:USB"6$-(>D)D-E*O<*^Z@QMW; MW8,N]4N;C4VURV^A3H1$B!V#"4XTE!'RT/K7`LGR\VQL9MK M>262F.HAE7J;24D5%:4SQS/>^W;K9I`R<>DX@BF1RK3BK^L#BU)-YE>2.XO';; M6T;IMVUV2]W'=5YN<%F+='+@AM$&V1(DM]Y'T+S"S("'E]24Y#\<&=M;0=XO M#;`$@-KA3D>>'!(RT`.&*82U]S/FU8?6QL3:,YAAUMDK@,W^26^Y$3(0'M,A M=%`J`.-OW+Y=[?97<,;I)1U&:C@SQRH$.=Q>*BCV!LD M\1C>\PDNI6E?32M:84Q5L5^Z1XCH*DIW.-:605822\Q84VJ@70J4@J;.=$*6 M$ZAU`J^H6`O'N<= M$6(Y!;#X3>(5EW?8(?*7(UN>N$"Z!*++MZXLHTNS<,E>QW3#O=_12J)X MJX[8+#3''VQT1F&BTAH[6LA.DB@`48)-*8Y@W?=ZDG<9)9Q5P]74=[\UG^F0 M0:8+64<5["V2K>FX]M;8MUBFW?:\^/.7LT,ISK:B--*:$?''H`.M6]F0-GEK5,H8S$T:?JQ1QQ1T@D_PP6"!@U(0D MJUD_(G/N*_"B,8]D[QN;+4U#7L)I7,X\/8@[EKB06Y_2OU+GK\W^4YW*G.36 MWK=(#UDVO(;V]8VFRIV.[>)Q9C/NH;2D_J]R0ZBI'4_#'H+:-I__`#VV-OI_ M2\-:\D@#XAS&/YJ(%QD)P;@O,\I.`XW!MLX;F,6B2P].VTE&\+@^G])B]-1+ M7WFG3W'#WF9)=&0Z@TP;M7>=KO,YLG/942=,#4XU&.-"*8TJF/4!R4M'A#R& MC?'CSL=#]P1&K-473)&D#&B]#[<.PMMW?BC'INZ.XR]A!(^,1TJ`XX$ MM!!/C0X(>*&20$AI*73RQX3XING">^+S>MJV&SR[%;9TFUW*U6FWP7HP,E/8 MTJC-QBI*T`5S)RQKNQ[[NUQN#&-FFE#A0ZI'G*F.)S\,L5>\.8#K%*%1;^!U M^3:>>+;(;DN1K?;-K;AN-W=HIH3[=`C(=9[O;]B^RG7\Q_FQTWO>SEN-N>'1 M^HE@!H#C4T0XG%12A28\O<@[H\AN9+D]#DSW!.OL;:VSX"B)#,*;)EIB*[<5 MY89[BTRPH&E`2#7%&T65CMW;$UTYD<,K)AZM(#@"&`^H8XXU1,;)7NJ&G2IE MO';PXV)Q78+?<-VV.U[RWW,@C]TN]_L\"5^VJ=1W3%C)D"4EM;"`!5(3ZXYA MN_<5W*Y[;69XB:<"'N!=C]0Y'DBNDX<,4Y2Y<1<77B&VQ=>.MFW*.(R64EW; MEH<6MLH2*@*B>H%:UJ,:\S=]UDD]4LH:3_>X_>D8G\JIMWD?NJS>+?`=VC<> MVR#87;JJ5"LD"WQV(8:=EL)9?>CH90$E<<*;SR(RIC:NW[27>MT9++5[87,K M4ZLSAGY%!W3IH@UK`?45#SXZ<(7/R+Y*_8Y%PO;EG;7%W!O2?+<6ZN='>DNE M3+;RY:G0EU,7MIS3G_3CJ^\;WM/;^U"!D[6WNES0UM6NU4J,N50<\,U3&)WN MXJ?S8_`G%VP;;%M%DV#MN[7N*/8]ZH>E.E988EMHGP'6"A;)#J2 MH*ICN/TF?:-,[3(UM6-'Y:ZL30X5%50.IF&J0W[F=R@739O!TZ$H* M4_=[S.;EDDL,1KE;8,=2:FI"5*"ADG&@_+;I6V_.9&Z>HXT)&6)X4RR4W6D1QK3V*+;P`>NH\D=JJ1(8=5,VQ/7-DPXD=I4N(E<+ M]264)0=3B5$US/7'0_F)LW3VNUN)WN$XCD)!`SHS"M?K31VT;9&N#L0>2Z(\ M<-635822)+2%J4M0`4"A'Q^525CK^)P)+!UI@>%//F55,:-KY?:N8/GZXN77 MR'WY)D@N-R-X?MV@^X*C1YK<8IZ9C]$#'J#8+_J MT8OVJ"=VXMU%U'2,IA_R&2"FX@<_N7,QQ=+^KYLV1)J%&7O5Z5_TLJ8HG\O= MCT%NMA=0=LPR>JAD>,O!ZJM!_P![N6G\%U+CYCGEJ7_37_=QYLFCF-Y5I=30 M."RO#Q6;U^;!#HY=>#C2B;ADFX^4/*5OXEXHW-N1UX-W69:Y=JL;(4`M^?(; M4TCMY$ZVS)"LAG2F,]L.SC<-\CF()T,/"M,"1C7#%#3^DX\0H"/'C?W'VU>7 M;7R!RU<)\J$+C-NURCM1E3)#4MUB5],&V=6I:TRG$'T-,\>B>Y;"XN>W'06Q MK,8&`"F="W[D,*5QR3R/+?REX0\@^-8VWMIO;O(^X^06=H.;J<@;FT+A0G3W>Q)FNQU*4E$ M:04I`=H33J<8OO0-N.[)H7&C7NC'O8P)K#X:^!^U(;RQY.>Y[VQ;]YW?8^X(]FCM(&NPP7+9*2PQW. M^%)=4ITA0HBFG&!E[L?OUXS;6$O83J/KU4T8@C#@L3F MP&)ZDR(")EUGN.*`TKN5CM$B\-OFI(*E/,H]?3&Y=TV4]AV98;R:X$@:S4!C]J-&.*,)2DI0G M+2$#3\--`!3\*8R%OU#'5U:T'V)O)1%_=)FR"QQ#;1)[%L[F^I4]O51+RXK> MV%1=0J`=!*J?GCKWRH;"+J[_`'=#5T.G5YOK18^^S9YG[E[?VPMO0AM;D'M";B?Z<"_-']LW<`V(-J)G'#_%JA",?'^JE= M&>.7D=1H(-,5D&YHC)0V[K+A3V^TM#@)!`2LI.?\!B,\8>P`?$'!42_J$'DN M9+RPM]OM?D!RFU9DI"(^Z;Y)*6R*"69*BCY?74C'I3LNZGB[58Y]0YTSCRS# M50[`D!.K\[WW7>'_`!TC2,I9MKLJ17KI2E!J1UI1O&I?+^U;<]RUDI^I+F*_ MD2Y$\DH7B=R3(X8\8-W;]L^TU[C6SO2)^Y0V;D`YV50V6RZ5)@OE"="A04-# MZXP_=>K?-[993$T`>T5Q^%[C6F'+)."0/:D8YG\LN4?)YG_9_P`:\9S&[==% MH7/LX>=NDJX(:3V"=;<"+VVFEN^X%"M1(.5,;-MW9\/:$,6]8:@P2U+-!R_N MJ?[LZ)B:E/*\(/$F?PN\]O[?`:_USOD1$>)9OHBR-MVY?ZBXZ7%/.$.`K"2- M"/DQIO>G>#MZ,=HQSBUCG#X]0HZGAX*<8(>%);C04:JPDD266T@`K/M="5K4 M1J[BP`D$T`K[A3+"AI0GBJIJ4QRP^UU3 M>^)_*T+E3A[:5Q9*$W2TV^):+A%0M(6T(T=MH.*;-5:5%G'!N[-MDM;ZZG+3 M1TDA;@<]67M6;@J6#P`3EOJOU@W]5%!R'9/][6O2GF,EL]R?Y&,.C) MI(PC_8'!!RX$U*YQ/&*';[SSKQE&N`7VWMP)#:9=66G5(M,Z20BJ6UE9?;U] M3T^&/16][@^3M6`!C_U7_8]5VA_[W?X_@NH154J*6EZW4-DAM1&E:SI]ZADJ MOY$#/'EZ2X2C4J##[CG*+NZ>1;?L.TSH\FQ[%ML;]W<V>@P((!:W#'S0MP:N'DMO MX-^W_`Y-XWM&\]T[DNMDN%_9XITZ!;)JU1UJB)1 M,>D%IU8<+%K:J''&ZT2H$'X8#V;YJ_Q\YD#9:!P.#V<*\VI%M*BN04:7%^YK MAP;S/M;=%Q0\VO9.XV;5=F'*B0B(W,8_=([X%#_B&60%U%13*F>-XNW#N;9+ MG=J$?N+=TE3B1K:>(P)\:OOJZ0/$I+BDK=,RXLPWOG]JHRFVU)TT^05KGC5^]+GI=UNGY2Q?4U MA^Y5V9_ZC3*GXJ,'CW=MZ\9_(27.7#>KL?<$W:-T:="NY=+)%F&$B2M*S7M7 MI$)$DJ0`33VT&6.T[A<1=S]NN@87:)''(@F@KR'EF/-8^)Y850D]SN"E33+'FCMZ2?;NX6"8G0&D M'"E*\"2CWP-#3AZ<*+GNX"WX>(>8]DWV:\E";9NUZQW@.@(,07,(M,AQ8R*` M[&E!))R`QZJ[ZN;6^[,FBM`'2GHTTD..#V$X!"VLCOW(8>173C!NC-WMD:ZV MF3$D0)\6-(C2FW4O1TMNMMJ4@J;'8\#7/R69QHO7 M"U)93I`<<2``&B"-%/Y151T?#UP1%/*R(:V.RY)$;@SN.R2U/--?4R5P(L1UH*<) M;6MUFVI;`I4^F9QLWS)VB65K+N,:CU'$T!RTCV4"KA^+#-3-NR$,/,(=?*%N M#2&CIHLT).>GJ"/CCAUU+<2VQ)=*%+83[B%!Q.BF1SSQL.SV4^ZW#!&UV)Q%*EH!`J:B=#:3"F-,#YGP0V)Q*?5]Q^WNV=SAG;C:3],QM9N,A(^6.^RN09BP M>NIYOVFI.73'-_E[=.?OO4BKC)*277P3VG:-W^-V[]N.-F1%W) M=KA;'4N@J8;FMP7OIK@J@"@J.XPA*:$)J!4'.N#[JN/XO?8KAA`D];L,\7N! M&/-.P5PX'[5&SMB];J\6O($+D:W).QMPS(=ZCJ2@FY;=F=R;K_-=JL@MM1)LFC,.Q(81@,>&2A4@^*Z1MOW.VWNWVZ]VJ295 MKO+,>?;I+*TN,2(SB0XQ)0L))T2TKKUH0G*F//$EFZ&:3J_J`Y'`@\?:%:SX MAR)6UXK1BK"21%437WD*TEMQ:'4YJUAQ!202?@"@8K8PL86@^HE5R,UMH$P_ MS5\4T\Y62'N/;<:*.0+#&6TP\XX^RF;:DK6ZY&_1'ZDDNE.G4*4%*XZ-V7W3 M%LVJUNVEUJ]P-135JI2F)`H??6G!!_LGDU!&I1"[1WUSWXM;D?#%OO.W68\P M*U=C+FNI`3*T2_J4J-!J4G2&]5<\JXNB^6FWR0]<30@ M:*Z>JZGVJ!G:0`!BG!<*G2I,-4JS=UD/M-2X`2MM41:0JCI-0.F.O,W3MO,/N%>2CBD*=_:VEAMQM:X^V@2O4I!! M/F.:.[%VSK]1DEL&4I3JN_%9#/!*#Q=Y[\S7#]9X5BOE MQ:8@V!3$EZ7;8O?'9)MS""I9H$U4,\7N[,VYU`);<-%/_E/XI8IFFT]HWSG; MF*VM71B6A[?NYV';W+?BW-$5-L^K;$IM2D,'0^J`T0C(`+IF!G@V_P!YVSMJ MQ=M$32^66D@+'!S<"!0DNK7T^ZBHDB+W5!%*+IIV_8HMAM-LL$(=F%9+;;K/ M&0!I2IJWPF(T=21.\D1X@^VNY=JM^U6[<6/#W6@C&+ M:`@$8U=6F*'C;T)G.=B"43Y]WS/N"KI)1)>NVVMH.66\J3!FJ5-F0)=X ME);]:F#^/G8]SV->:X4 M.IPIQK@J(;*2-U26Z:<*ISOV^^:7-X<9KXSO#\=Z]<=IBVZUATH4NY[:"'$, M!O4>X]):1&5K*A0ZDYG&E]^;!+M-Y^[@:.B6LJ14T)KG7G]R/.;8;HR5T1+JCT-'I;AC4',("*REBN!,2TM%?/'V)OO%'F'SIP3;?\`4]$> M+.M<1YPJ@;U9?$QL5)[4=T(40TFN0*QC9[OM_8=Y?U(&M8[AJD/''@X\%D^" M5*Z?RK&WA/J MA.'][DLU);QE9;MS]X[Q(W+3JYTC>ML+LR,[&3$$%:XJ>PMI+++"M;;CZB:U MZ"GKC0+J)VP[Y#-8EE(GM>ZAU:L:TQKR\,T-/.[3 M=[5!NB8T":IZR7^S*6Y&0PT[W(Z)"E*2Z"A1JK4G30_#'88M^V[?;...3U.` M.JI`'JP.`/W(5K2QU2E>LOW%^;MJVJ#:KE8MM7>7&;T+N%\0Z)95F=2/I!IJ M2?7`DO8FU[HX2P.MXQG0R.`PPR!S139VC,%(WR3SOSMY03D64*O,J'<'8S:M MM;3BAF&WV4*9UKE/-QDN=[74@NFGP&,I%9[%VK%^V?&U\S:^J-U:AWJ`J7`F ME,1S2&\OC20_R3OZ,I.ZVX,B-MNTR5EU,*-+;"GW9B#J;^ MK;4TV$E!50@YXYQW=WBW=&BUL&NCB(!)?IK45RH3[:^Q,+<\3BDG^YXN0K<_ M'"6&7Y"6[>ZT\N/#DR!&4[(D(7K++*]([:ATP7\K98]KO!=[CZX^I)@T@&CH MP!F1Q3NA<36HHG3?;W@O1?'N`XU$<8=D7FZ%UI;2V)!`GS6TO:'DH]RD`*%? MY3\<:1WU>VN5;:VIH M;OC)VQN`J"BT9L**R("B$A3:5O1X3BB3F58W;Y:;M'?!NRW37NFZC65-`,G5 MR-:8!!M3$EQLR']K,H6Q!/SE;D MRWH8/U).7ZB=)5G27S&V!VUW3+N/0()7/RKF*9GF:X>2=L3FD5(-%)2IT)3J M`*P#1133V_$D$@Y8Y@KU7=;_`-,=*^O3"263"2124E92"T%:ZA)4CY@FM3G4 M&E<.R9K#ZL6IQ4+3MR[$VINI)C[BVGM_<;)1^O\`O5OB3=:#U24R8[XH. M6"_Y*X@MG]*1[3IP;FWVBJ=Q#FZ:<%HRO&K@1UUJ2OB'CWOH(*:;5LFD$$&A M'T.+[??=T_;AG4H"W'!4=%O`+?+=LO9^UHCL*R;?L.W[7*9,21`MELB08;[3 M@(+:F(S+;9"M9K5.>-:OY]PFG!U-+=7$5)RS*<0L)J>2\U'%?&X"0=B;6<%% M*!=L5N>![B]940Y'^Q3Q6-GB_C5"TD;$VDAYAAYAPHV[:T]QN6D(=22(U5)6 M&\ZX8DVC:.VK4MHDLR(EIA0Y#;BAI);+$8$5'K7%, MDTL3M,I!<>25.:VQD*20AY7>=UJ7K"`D)'N"3U-"$D#$F2ZTJ(S4?CB?3!Q2 MH5I]WV?MC<4OZB];=V]=Y*:LAV[6:#.?^DK_`'279#3J]`J:#IF<-6Y9@TC0 MJ3&"ZIS7C?[-..VV5N#8VU.VUK;2W^QVYMIM"T@*[+:8Q2*ZSF`,6=2[P;5J M;I-Y+;+/9+99846%9K?$M3;APSS%M'<"H\E5N:GN6/<*0V\D/-7!QEB*5)T> M[MZ7*5Z5QW7NJ2QWG9WZ2X.)"7%)_N/A'B7*C^9QEK2_O8F:0^GD*E/7'P7C0?'[@JW26IT'BC8+$OO?3, MN1MK69GM"I*4@H@@A*`W_4,$S[EN#XS&7?EKB!]J1YI7(,6'":%NBMQH<..# M'C08C266FFD>U*6T(2A#=`>@%,8>&2XDD>^0@T*K>P24JK;C9K;=XKD*[6^' M=H#B5!<.Z1VI;"@I.E:5MOH=0M"TY$$=,$"65AK&:$\L%#H^Y)=-\>^#[BOZ MF1Q'QW(=&=#M:R"I`I_X#%S=TW&%N@/P\<4W2!X!;)MCC+8.UR!M[8>U]M)9 M*E-?LUI@P%I6M6I2@(L5G25D5K7/$)-VNGMI*]Y?RX*YHHVE%O8"5D.'N'/M MIUURUY*`J3D?7&%D$LQUBB<46L7O;6VK\E+NX=N62[/!T,1E7"#&DJ2E:D!- M%/,.%/N6>F,C;7\T&3G#'@F!HCULM=JLD9RWV>)#LUOC%-(UN81&;2ZY12B$ M,H;3FMPC\\613&Y))!+M7EXJ6:1#R2VNPSY+`NJRC30K998]N7KCLG>M[8[KL+WO!=$R/:&_\` MTM.AZ_'\\))':X@Q^K#BGH@J#U_R&).8'9I4*"E,_3K@7I.9(",JI_!6FA-< M%AX`QS4A4!!EA:VI(44!/Y80D:_!N:3JD+)J'QP]"H4*K4/CA4*5"@ZXHDBU MFIY)9(0*8DR,,2)04'XXGU`,$JE!E^.*C<`&B?%!EB/[D)\51I0X<7`)HEBO M.EM-N-K[S(D-O)`6WHU52H=-.9(H<:_NW5%V71`'X<_)(4#:G%:&.*^/7IAF M+V/97Y!7W_KI$9OZCN$DZ=)0%:4$99^N-NCW"]CAI(\M%0XFE$^*JHP2V0$5.:5"K@2VM*DJ1I<`-0 M:5&9Z&F`1+*9PZ*F!2-.*3^1Q/QP[-N,N;R\?&(GN]%*$)L%NL*W0H<9,*)"$:+'`#8TZ11-"`D$#++%"9&?JV/^ MRZC^C"21OT.!H,_:5+BK/7U_S8,X*7#@K_Y3UZ?Y4Q`Y\%'BK!_'^.'/L4RJ M.(/R3!"GI@+\W%,F587O25?VOX8)A^$^:7N5PZ>O\`'%CLDRM.`7Y\ MF"X\DPS5H^577KZ_P";$+G]$_3BI',+ M$NNI/6E%5^73Z=:^[5^7IBNTX_#F/-)8U5UIKK_#N::]?^2I_-^>6#S\)I3V @?>F/%91J]?J/^/V=/0]=.>*5%$_;_P"3_P"MPDE__]D_ ` end