0000045876-14-000015.txt : 20140610 0000045876-14-000015.hdr.sgml : 20140610 20140214133002 ACCESSION NUMBER: 0000045876-14-000015 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HARSCO CORP CENTRAL INDEX KEY: 0000045876 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED STRUCTURAL METAL PRODUCTS [3440] IRS NUMBER: 231483991 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 350 POPLAR CHURCH ROAD CITY: CAMP HILL STATE: PA ZIP: 17011 BUSINESS PHONE: 7177637064 MAIL ADDRESS: STREET 1: 350 POPLAR CHURCH ROAD CITY: CAMP HILL STATE: PA ZIP: 17011 CORRESP 1 filename1.htm Extension Request


Harsco Corporation
350 Poplar Church Road
Camp Hill, PA 17011 USA
Phone: 717.763.7064
Fax: 717.763.6424
Web: www.harsco.com


February 14, 2014

CORRESPONDENCE FILING VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention:
Terence O’Brien, Accounting Branch Chief
Nudrat Salik, Staff Accountant

Re:
Harsco Corporation
Form 10-K for the Year Ended December 31, 2012
Filed February 26, 2013
Form 8-K
Filed November 26, 2013
Response dated January 24, 2014
File No. 1-3970        

Ladies and Gentlemen:
Harsco Corporation, a Delaware corporation (the “Company”),has received the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated January 31, 2014 (the "Comment Letter"), with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2012, filed February 26, 2013; Form 8-K, filed November 26, 2013; and Response dated January 24, 2014.

The commission has asked that the Company either respond to the Commission's comments in the Comment Letter within 10 business days or tell the commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. As discussed with Nudrat Salik on February 11, 2014, the Company is requesting that it be allowed to respond no later than March 3, 2014. This additional time will enable the Company to incorporate additional information into its response as discussed with Ms. Salik, particularly in light of the Company's upcoming earnings release for the fourth quarter and full year ended December 31, 2013 and the filing of the Company's Annual Report on Form 10-K.
If you have any questions regarding these matters, please do not hesitate to contact the undersigned at 717-730-3681.

 
Very truly yours,
 
 
 
/s/ F. Nicholas Grasberger
 
F. Nicholas Grasberger
 
Senior Vice President and Chief Financial Officer



GRAPHIC 2 seccommentsresponse_image1.gif begin 644 seccommentsresponse_image1.gif M1TE&.#EAT`?Z`/<```````````$!`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`Z+;&ZKK)Z[K)Z[K)Z[K) MZ[K)Z[K)Z[K)Z[K)Z[K)Z[K)Z[K)Z[K)Z[K)Z[K)Z[K)Z[O)Z\'/[\N+G]>+G M]>+G]>+G]>+G]>+G]>+G]>+G]>+G]>/H]>_R^>_R^>_R^>_R^>_R^>_R^>_R M^>_R^>_R^>_R^>_R^?W]_2'Y!`$`````+`````#0!_H`0`C^`/\)'$BPH,&# M"!,J7,BPH<.'$"-*G$BQHL6+&#-JW,BQH\>/($.*'$FRI,F3*%.J7,FRIO8,.*'4NVK-FS:-.J72%A_LRZM6O7CR%5O;N#N/K9:[M^_#4&H7A/2[N/'C;803/,Z\N?/G MT!-7:`/+=%AW?4Y$W\Z]>^L3D&C^*_^'7;OW\^C/GP`E?OR_86#2RY]_?/ID M]PKIS]^M/WWPT[#T)V!SD-0VX($()MA;&];YY$YF"D8H(7HZW+<5+.9-J.&& MOIU0C5?5Z,#AB"1V5@$D#!1:JU(:. M0`;I&2Q'P>*7D$@F"5J/0QFIY)-*0I%B65!NUF*5B\'8%CE8(CD,7%V&*>9A MR8%$W)AH/MG'3>0:;2*YITX]PU@FD#E-J9>=@5^Z)@)9GN>.FGSA^J!:A MB`:I@T89)HH`CSOUX2A@1*X$X:2=Q09+-4PFY$XUPZAV*::>Y5F2B*2FNJ*< M5CG:YY[^@(:5SZ!5?CF0.V.V-Y:CA@9U)JDV4C0,IB<8-2NB8)`DJ:J!]6$J M3?G$QRQ@R8KTZ[2`0:'K3?E`0NNT!4;EJE@R$AHK5XU666Q#HU99P;-9\9K4 ML>925"ZFBQJU+*P>X:HJI$K=B^FV%]&;*L!0T:EJKTJ-&Y;`=IYK5;M5ABOL MF"?`.Y6\`1-*L$/Y8)O8"7W8BA]-"D_Z+E7?$IH1**E6VQ7$B$HLE,-@T0RG MS4])&^;*'J5;9;ZM)LJP4C-.(]E!N=]FI2@:'R>I2L$B] M4ZJ3"^Y4V(@JCI;0>P;^D^BTC_AX3TF/>7M+*81W*$I=3(1 MH0S'=C*]M&%],HS._Q[BPLQ=L"G^UO/3Y1CH-;(EZE41JTD^8(>E"IB.:S@L MS@`SPD1W/7$ECFH#)+;(Q2YZ\8M@#",7^0*%,G;0:1O\(47(`8L;YI`P.VQ( M%!'E/JP$<4]I+(@*'97'K9P1322\R?E`E*A`@F2.:[/('O7#0HA$[F=]%(D/ M>1)`3$62:F+,I"8WRO*36VSD3^"3MP,>I'>.0F%3F@>XBB!R3T#SBL\F M!.X#-1'OJ).V:)K6CF;YPY*Z>9[%3- M7Y(JF`;9YY,*RA%Y!D6C[Z1(UU3%(*#DXY][8N=%>D@[*,BF(^X(%3WQ13D( M"D\'9>Q#)L%01A&JE"F#G)E$-8(X.&5,CYL!0W6F0DK-L'"F0!HB1CPJ%*CR MLB+#%!U.=4J::GCUJV#U:JBVR%.KD@J>&1GH&[6'T9F@=*VT6V:\(/H5D&() MK0-A*9H*9-'!..LNWBH,&$RC5M]-U6A,L>O0-')0N#J-ACEQDF.Q5:&D/&BR M!PNH6(+*%<5"*9R>K5))U6@05E)T(E0EBEF%]%.*2!:SA*K^`&2?4HW5PE9! M)[JD5$)T6R!!P:%HX>Q60ALEA]P136TEK43Z6B>'II8HQ$U2!5I2#8;V5D)* MM8L[0%'%ZQIG/?VD3#Y@85OOCJP/]E2.<+42723QS*98TJQR.2(^;";DN44I MKXY4F1,;ZC=Y4-!BW^8[DM2XD7VB@45Z"5R2U("ANTX+33EJZ#H(F;, M6$8(?X?+.>WBIKQ*X2I[Y,K5@$7^%\'\W\"$!LQ:Y.(POEIF,X=D)JW\YEV_LKIKK/7395*Y+>B#+<3H*-[RY] M>R:O[?>;$!:6=5>EW3J"]57XS6V%%TW@C^6(HK.(;8V0&EL.QPC=((ZM.G^D ML!Q/5'+^JV)PJB`\1QE_RB.5!`F0!XFCFT4L3L;;AG#7;*6DRC5,5@XGF!\R M;Q7H@\H( M,3N2X`X5K_<$WB2"Y\E%2_:6/(C-D(^\Y"=/^JU5N-)GM["DV=;XKA>2+XK%ND]FRE3L4OO'DT-5XHO0_3 M[_\Q>C&AO2IJA]/N:1)RQZ9<)\=5DKX_`G4HN1Y[K4-*\C_^2_3F`ZT=X7;O MYQPG0!W#%REG97X'85IU(F]H@7MH8D0#*$+QYQ(""$DUH70Y,FU',8$_TWXO ML7X>^#1M<'TC`8&`I(`&@8+H%!=85R_8-X+[4X$IH8$Y0G@N\7E"@3\Q6(3:0X,C47U5%=Q<7\Y\E!GF#UMR!$,R'T? M87J&07`<\88HUQ-U6"4@^&N747S^@QAZ#&<*$3>:$8?@6.I@K='@]Y+1Z M-0&(.3*&!B&"B2%7%3%^3P**,#&(+[1A;-0Y_4:*"(&%>Y)_21%6LCB+M%B+ MMGB+N)B+NDB+E^1W=<**8>&+/6<4>K=;?-<2D[B#&F>&KN&'$^&*4.*((#%[ M+%%TS,*))C9J?<"(JA)(W`B'6P&-:>*%#%%?CN*`7:&)5:*([H/.@)X2X&(6(*. M#F&.!'4A)(5Z[HA+F%@2$CDF'*@0?`@DSJ@0#JDC2*@1_U@3XFA\%/&"A-*/ M0P&))2+^D`X!DS@"@+["+&F842)3?SM!#B,Y)@PYA7ORCCM#$H)2)^PH$/>( M;@QQD$*"C0QQD@B$*-.5=@<#BS&Q?6A2E1NQD=B26S5!A"+3D?W"C'8"'EHH M4N1%.])H2Q=YB3`8@&9)(Q_SD9ZA`[IG$S&UC:\1DEJI)&E9$%)I$^HX>!61 MDC4#E1:'F'["DQ5AEZ8H)B')/)$))S(I+JG76<F&GE".S5&8AEH9Q.7G8 M1#DY$(,I2)D)$8Q9F4M($Y#IFBMBDS7AD[))(X.U*ZO)7ILYDWL""M^24*I# M#E&D`PJI(3R(6C*W%(4I)$D9$;%YFQ'2EC*1#Z4IG4]3DD7^<3S8>1[&^1;% M&!7':3L1T9I04ED>QER%$Q&IF1..$I@*,0P_V9VJ(D]BEZ059E](T)@E-0`!F"QBDH"A$JND5DY)]] M649Q-F<76J,W"@ED-)_0`6FB,:/\6:-*NJ1,VJ1.^J10&J52.J546J56>J58 MFJ5:NJ5^J5@&J9B.J9D6J9F>J9HFJ9JNJ9LVJ9N^J9P&J=R.J=T6J=V M>J=XFJ=ZNJ=\VJ=^^J>`&JB".JC^A%JH-/8I:D9&A2LJ&8(1:>4+&@&Q*/8*&C79*<^$&?BF&D/4JC M'):*JNHT+M6A+*87#X994#,,`:I<;`2BL\8W)4:JM%6@=F&JI]6JKCI")9.D M54$.?%F90`BLZE.$4#"BI+5=GNIH)`.IU#:@K)>1IV&>M7.9C=:L]&$?6`%L ME3J(.I"@8G%QZNIF;0"N[&6N8`@%H#DUQNH4RLJ@PD&0"22J8%&O$2);2"&: M"-L:8/"K=4>DZ@J69`&<#=L8%$L9_ZI/R.H6!RI#J$IR%ZLAS_D2Q#FRSI&; M57%9*.O^&PIK%=W2LKCA:W&QL8G5L6KQEVN%KW,ELQ,RF2GAE#Y[&_**$Q8[ MM,]!FR;UL4C+&MK"%C:[%`$K(2&K6C\'5M!J"KAZQE%J+&P9K$K;YM>=1 MM"VAGF3K'"6K)^+J;.2Z%A=X;K0&)FD[(=0YD.]:MZT1MC#5K7I[&V0Y$TS[ MM\>QME01M1WSMF@AM(YVMUA!N!*"M1+AMY)YJX'Y*:HAL6@2E"=A=Y`['ZP: M@I\[($J+F6\948I;%I1[78';=:.K(#^JLYL+L2+EM:+E$D?YN@E"N^68M[KK M&UPK>VW+;CBK>E3HDEWAH!;A56JV&L%CMIZ)*=J9@P,3M+3^4ZTC(:V:VX#6 M:SY0LREXMSF0``:K&UL\BQ.(&XO%JQ6U>A[!,K7I`9%1N)P\45L=9Q';&R33 M*Q,$&R9\>Q#P2R/V:1-'ZS2\*Q!>*3*_-1/8X;MAO"**YSE(@2P?8<)O4KH[`:'G>69' M#)+_:X$JG"0'C$4YO'>I>Q49#(X.T<,; M.VP401PAHP=NBS*?F++)F'..B*_$-'.,O2]$#P6H`PE6X$I4$C&$;JX MF,*5E?B[25+(*X'+KV82X/R:&\/!0@'1:N(1C!MR"?;/JT0J"DVBXPPDWBP5 MUTPH^@S^0@S])`Z-$O'L'<0,$1N](N],SW73)'D\(;(\$;!<;5!CSS?1TPF" MPD(FU`.ROP,]D0N]TA%=QZV'N^,3-Q8-+1DJA-!MHT4!>7:]T=Q&8O5\H.MWZ4=WJ/"EHG=T<8M@B M)=:X9=GM!,45@=\)XM9$3-^:48+EW$;^79G\C1!9O9XGNMY=&!<./B/V?1$" M[B(3+M-OTH9]O,<7$=@;`M\=4>&OH;)KX0YM=-X>"(70A**84M(/ER@NGA(B M'HD[@>((\L8/$9V%$>,#L>!*,L\O,>.Y@>-J8>*J*)UR31"0U(>3DB1/!O1T\/M.!0>0+D>71\=O8;>4S"^5KP3E2KE42$3/M;4EL MD>;SH<=U%`>;H<>$(`>?/$9C^'BX8GY,1O>TBB2WC9.X;R(VA1]YI)6GG M]*'9PDN-!UXB2&T5RSTBAS[GZ5RJZRP29@TE0+X0>%T<+(P1>NX2L&RT^)ZE5XB(%Z;I`*%)YTH MIWX4<(TH[M[*HUQ7FZX1XAXA^\OLS.'E'^N!C])CRN$P<_[&?Z#,BYP*!\2G1Z1%( M$1+O(F28*D)(\NLJ\B4D\QSBY0@![[0^W"5D]/.!YY@>QU4'\R,!\BN$;Z_J@;X$:,&"='^[NE('T.`S[$L M3Q'!7QR*XP[G#6DSZA&22FGGS785#R2G?UAD3Q3/'R%D=_AUTMPX88UO1Q+7 M+^&0]T:0?S>%_AR8/]]P8\(92CRZ--G1X%`RNBTJ#YJD&"\E3K5IDLJ5*%Q57L6+)E MS9YEV.?KVI!MT+Z%&U?N7(1@IK+%FU%G@N&+5/4K5V_ANNU-,FP ML&W?QBU3Q]W97VOG!AY<>(5AO8WC%2[V^/*U@Y-K/8S7W?.C;23FXWSPA&;F MW0,/8WW0ND3'U(N.7FO^*7KODONH;PH*[VGX]>W+'=]^9#X=]_W_+THM_?!Z M#T`##V3H!-D&9!`D!&5J,$*.G'LPI>B^*K#"A6`A)[R!B),PQ+^J\5"@W2C4 M,*$+J4HQ)?9$_*J_%AMZD2IR,)LQ1P-7@M&F?#+4,SQ34*-FY)**VTJKTPF#X54J!O= M%)!,-_>,E*/?PEPTL#H#!56G-C;*%"]82@SUS@H@D;/4TDY-]4XH,'55/T-K M#2S1)SL%*1]4A=P-5V%_PLY14FUZDU97_RP3$N;R`>776-_4@.-E62QW7G%$YW0$&28<4J:*.XB.=4=^.;=%7278DJ M3O(SCT^>*+LD3S!X(GWWG<[-EGN\"@H[+9[KA#9`@1CE4FO^QMFI$S+JV>># MKP+CYJ!3TJ&/868V.FJIIZ:Z:JNOQCIKK;>^VIUJ0,$JJZ4%.@&*/B`9YE^N MHZYF&$C`$-O-"J!H`^VBU\9[(JM`Z0.*A5.$`@RTU\<\\_!SUTT4]=MMOQSUWW7?GO7???P<^>.&')[YXXX]'/GGEEV>^>>>?ASYZZ:>GOGKK MK\<^>^VWY[Y[[[\'/WSQQR>_?///1S]]]==GOWWWWX<_?OGGI[]^^^_'/W_] M]^>_?___!V``!3A``A;0@`=$8`+^%;A`!C;0@0^$8`0E.$$*5M""%\1@!C6X M00YVT(,?!&$(13A"$I;0A"=$80I5N,*-6:4:L(`$)/H&A;C51P+ MS:UNPZ`B]KS&-RX"RHN#,]\8^Q;$()T1C,L;8ASE.$5M;&18V=`&KN69$@RH+-?<5@F\CF$-9$D2F>5`$4J$5*IS MO!02#8O^&$;.U0R4P&Q*TY[&.Z`ALR@ZXYGO)I8T9^Y$F5!K72VO=LM@?HY9 MU:S2Y\"I)AWL;(>%,PDUQTD7C#ER=?DXR3'7:12=+=-UTYRG6#+"RM5ITVK< M#%(N)P=+AD'DE_G$4]/.&;6$$12A9<'80B'7T(?2I6G$M!RT2%91B&9,=?ZL M&D!U)%#(N4.>SI1HXC@:JJA8#9X;72ELSI51BL44-5"0"N:RY5";"NU;I`,I MU42:(Y(ZCCXQQ5?F>IJJ:IT,%C5;XFJH3I#1")%KL?RH@GZR]-;+)F>S6+'O9N_Y5I6#=VF`! M=SDLV=6KD.-LJ"K@V.[L-;62I2S;8/K:Y(#AM!MSA\IH"QRV2BZP4A.MA@H[ MU\BZT[>[#52PFK1+Y")(01[[47/_`X7;H@NRTE7/K![W6[:UJW+,C:PO(X== M,V+4.),B[X.L=2UW'#:]\!%ON*IQTO?BI@+K-1QWC1;<"@T7;[KEJ\G&6]\W MR6M`9B7P@?";J?8F^$#/'=:1'.R?S").OS[C[X/\RS6>5M2@`YZPHSP;F&^& M6,&N*I:)$;3@.?E)Q=TR+M+]O' MP%TR'RT5:!5G0 M]VG#B"/F9H_!&4!RGAJ9D?MGQ1TZ2'I6"CG&)DQ(@$*3GP:U$<&V13YS"]/, M";2E#;1CR1A:U?=Q,M48O3%'3Y=QI9VP>;'VZAPIVB9I!I3#6&T3DPAL6L,V M$J\UA&4&T5G9`(IUU&8=L5K[!](8?C&;M_;L%"7E+PA6%5X;E"WZ/NG4I$DU MMP&4'_W^`%O=_HDVRJ9]-.\F#KPJ#O/:WEVA?`?EW@76-L)*_:0/>Z=-"*7C MP)W)[F>5>]_F:C.4LU;M^US;8P`.,:'S1JU*XM'A%CMW2"C>+5T/R-U/TKAQ MG&TQ*$`"V1+II+%#&=OEN-J9-R0B)G4>0[A)&I@!#]>\]S7R^EC\8/9J404Z M')R";_Q2/7+',/J@<$#U^R8?GQ'#YW3R)-&\-^F>%AABW)MA8'Q:)5\+V"VF M,UB$G%A7H7JL*+UHB=NRWGF+6=(C$G?[O'Q>+_,2/'U>=Z&L7$M:)]3@=;0< MPP>JMQ+R8RJ/`^YRG0`2;@>,X)?F]7T)G5Y$AX_1Y^7E"GG^6R**OP^SM_UT M2%TW4(XE"IYP17DEJ9Y-2\]18[LD86YQ7C)\=].HFJ17K(OR_+Q`G]V\ M-3[.'K'Y\_$&^$A5!%"VIQ.>1*^?Z.O(])19_H$>A:;NJ^G[DLG[M'1/J-P. M#.V'2OZZPD^=[5\+]?9!_#]H_V!?>XSZF5*[78D10!D6X*L0O^N(?P.4>..3 M^WN2L+`;=(1#)P0'6%!_S/! MV0O"GYB_OA,6!]2PR2@_*FDZ7,'^O0J1C/U3DS-#ES%+E?S#E1^\EB9,COIS M%2TT$*"KP:S3FO^KE2DD+*H@P_H`0S[!P21IM5`YP@8$%;]#0RWAPGV!PH#Z M.\+[IR6<&K,[D!W*L1DY/FE+0F%1DQN;0_O0`1)DD$K,#4\!E;D+ET&TA M126QLWTIOCC,"U=\CF$TFF!,DAZ$/T,,*43TF?2SQ1GD%W_A,5VLE3L,DI1" MQD'3".M90SP1Q6&10$[)B]@#%`2,Q2L\L0R$1J&21J?R/KP`1?,HQX-QPUKY M1M>H@/3^<"8HB";G*<8/1!E%?)*\,,`9J4*J04AS@T,A0:KEJL,;8R<@@<<9K&<=X_`F+%)+SNYH_7)F(+).)G,2I M64CF^S8=:4@D5!-V')"3/)!'_!BK:KEAP$74.4=T-)I[/,"T"S:\D4DA24DO M845AZ4?8@,4NJ<44446EX$8$P<15Y,A,44>(W+/+DB6DC!UW[!:I8<8<8:V< MU!"8U!J7O#1)9$G@HDCE"Y)\5(JXM(^/+,2?#!>A7+5DPZZU3$K)$3-WO3-WP3.X-RYQJ3-^W#-K"G("I%-!O', M4`%-&-',YP#*CJ#&;I,WU204O!3+P(A.Y(K-R+%,*EE.[@G/)$'-*L,3VWS& MY@24YY0069S%X^A*#;E%GRR3Z3R.`&P13\R+XL2NHVS,D^G.`U%/]QE0`,%, MGSG0_TA0YF3/]MR8E;3%`%4*_[2-X]1+R@3`Y$R]TEA0$RLG4NJ:UZN?Z@R3 MJKP:";V76GE0"#V8QX2/GNR-#\4-P"R5?0R\D-00!@P,[52V:_(9ULP]^Q'2 M%FE0!945%FW1)-T7Q(0/NUP.&KW^*GW$S@IT+2JDT-)95JYB5FY-P6'IU-=8U/8PT;I,374UBZDB%+VB MUYGH*@;^(5<$H57R:=?G^%Q&I;Y3!%+[1-(?8YOM96#W0HH>%] MNM@MS=C9^-CD"%GPR5G@P%6GN\KE@%EC=)5C%;]4[8V:?0T4+9*AA8F6&]5# MJ88]=5KJ\M#KLY^>S0V&I1?9NU&G%==2^5/S@%(OT=K"@-7)`-N#@`18X-I2 M*;NU70BKE8RSS8V=_1Z[M0V\G1JOM5:YOMOC=V844Z]V)FV5=/778 M9^M>D3A7US!5W5T5<`0Z.^E4*EM60Z72'4@M$T%42E55; M"RZ*U:(JM[E?V@+@?`&4!$:?\_T/[8V8!5:2"`X,$GX.#`X*_X4+$=;/AP!* M#:X0`KY4'([9RC$EFWDWB4IAPK7^'_@%D++-&]G]#R4U8N#0X9^8WAU!6HFP M/IC(7Y&8X-8(WNZXXNKHG$Z:.DLS12I&T/KA8<4@XJI)3RL^XRGM$JKUCQ4& MBYT(8Y!HXK@HU@:YXZ.P85L"A38`U=?:0QI^$AF^'AB&M\798AV9XQ!ATX[3 M9$U>Y,`MDC%&C4&.731&C"1!7`Q M4XD,+4>%UY`!#"@6#\"892=LVE0VBBQ6'%9&KG\$"C?^#Q>F4AP%B0\U$$G=#SV.B?1EE-HK9F,^XM]19KM"T5L>6?O4T)NX9O^@ M7:L97@3^&=0PL1N&?Z*Y0[G0U1PPI)GI%:CAVD8>A8 M"3E_UA!P]LN"K0JLQ;L6SFF#)%6AHM:WD&X^.`=5A(^-F.$EI)YQF?H MR0>I$VD`$5-W5A.'+A5GM@^ET&G[P.DNC&C[D&)""5I^Y&7C$.*G3+N@/MZQ MI&8-:>"OD&::`64*OAYXDKFE$66.H&@-$>$YJ>I7I(JP!HZ?3EBFKH]+;E5= MCK*C3N@GP4180.N9"..D5B\)F>HFF>G"&&KJH2B+\;6YCM$NGA-OSI&!?>HG M@>:("=TW*>-SUN:VYF9^C9?&+.BMR%_XS)''!HR\5C+!-MW^7F3387$'EU;J MGS#L-B)L+R%KW%#KRP9?@L63OB;J=\:VR=8/<;Z/4PZ)KC8+B^8(6'Z.K28- MSXZ2UH:->@:)."Z,=:GD)UDHTZ:PKRX2WSX0MI!N,UMM/M'M&=EN[RAJ5V%N MNLABS9X1VOZ([.8*X#Z]RAX0XXX2T!8.@'R3J&Z0GO8/B4)NX%#K0X%M3Z:* MO>X,2-X]^38/^XY8MIXXMPZ,Q(["JA!N0>X_];Z-0W89EBX2!\^1Q>8(`P\. M#I\31X;N#$X5Y1;O0.GOB=AO^T)P,8OP1N1[U8<1;?&`HG9G0)[Y]A<+VP M;HX%BA_&+%W[;_H%;PQO$@_'C93";_5@\@&)\M=@%Z;Z[O88\L(PZSF_&`N? MC1PGT<*,[`6G\=YX<>%P82\WCY/^B/$^"Y6^83(O$B?G-]&F%D%\WC>'\V$) M%`5$VO$+..D"W_#_0>"E-7CT')SFGA=HX0<38%]72\4A[T'9^ST*<\99U]Y'-BI6(#\%0TH%PE,^3$,GKE'&.UY+G-._SKI>6 MIT.H47FNJ,_BKO8>.7BK%HHCSY%^CQ"1?PYP#XIH+RB9)3N%69IS'PFECY>6 MW>25P6G,1@?=(D7>X`,UTM[&0T/.QP+E+ZK10^S08BJ$9,GN$Z%.M M=PW\1'E:WT(A9ZJWUXMA5Y4X]W9R$ARW-2]RT*(FPO@'<7S^CR!T=-8)G8=[ MV\[=/]>+J<=CSX]H67);A$'AB.;1AW\-2$Y\+S'\"J<*FTXH/"<)=[AX8N^- MHP=]:VH0U$]EK+?C8_?S9!=F*D&\ST^(>GKY7I6Z1?Y@1P=PO:A]8743$_<( MJT>YG-*/@-G\'$:UX6\*LE>*VQ?@';=RTG^S++>)P<]WCSC3Y%T7\F_J[Z?" M+M[^+@&($P@&$BQH\"#"A`H7,FSH4&&^?Q(G4JQH$=;#C!HWFSI\B7,A)!,TJQI\Q_&F#IW\NSI\R?0H`C!W"QJU&8;H4J7 M,FWJ]&G"-D>G4JUJE2+4K!ROL9O?P44B$"<^\JG@QY,B2)Q^L$!%QT;>4 M-W/N#%3'9:#Q)(A7XGN0<)R**Y;41&HDVY:-ABC%:UUB+ M""57@7(Y)AG>B00[^PV2*)WS%(T(=*GD4 M:506Y"17!&KY96Y<*NDEF&425L&!5](T3(1FNJD5&"RJB9Z;@@E MBI81F1`4`MHYJ#MD$G0>D#%6(&A5;EHY*'UFFI4/GV]:NE:::I)3Y*6=*K4B MI$;]YRFI.@4:ZGQUHLH:GC?J.55U5,+7)D%]R+GJH*,>F@\86@[#E:.XVM1K MF9E:10ZMI2H+%!2WAEI-IK,KYJ5)8\5I!L MM=_BVD=EG-Y((U7!JFM1N#&.R]6FV>KKT0F/6@OMO@$C`.K^O%@F*_"E1Q8, MGK<+=U5OBO_"-%M-E*,((Z^#QO.X06W*G:%Y\ M;*(L:]D&HR]W*ZG-5T&,XL8FN?LEDCGC"@O(06Y+D[POZTIE'Z*Y\[/,TMHJ M=$FP1!MUB+\=3?5-5F,=,TMDAIMU7F><]CNN?8`9M M4]T7\WWCK\()GGB0P%U>5#4DDYX;%*&?3E>A1:^^F0ZP;/VZ8&3C3GF9DTNT MM(R6[[[JYRD2553G#I?[I>]VC3[^NWL5M.'V\#<-LS+TG$%A;/6WM2%[]EK5 M?GOW%)99OD21@^A[\2(*B3[&4,W!9H/3/!3WX;2]B$M*9""5T+6E_)7$?LM#'M: M@E>"AO$]"$;F!&UPG0M`\#!05`(RK1(/Z3FK>\Z$*SN1&, MQG*<(*6F2$]\K6O?OTK8`,KV,$2MK"&/2QB$ZO8Q3*V 3L8Y]+&0C*]G)4K:REBU)0```.S\_ ` end