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In future filings, please quantify the corporate targets identified on page 25, as well as indicate the percentage of each of the named executive officer’s base salary used to determine the size of the cash incentive payable under the Management Incentive Plan. In this regard, we note your disclosure at the end of your “Base Salary” disclosure on page 24. For guidance, please also refer to Item 402(b)(2)(v) of Regulation S-K.
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it is responsible for the adequacy and accuracy of the disclosure in its filings;
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Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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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.
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cc:
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Mark E. Tryniski
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