-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Esuwu7bf5k/0JcixAu09AKJ9oT0J2XVtZczpv9454E+FXmtIFKN1ev5HwTOyq6my wWS/2pnZIO3x1yh6P76/5Q== 0000914062-08-000442.txt : 20081023 0000914062-08-000442.hdr.sgml : 20081023 20080905114224 ACCESSION NUMBER: 0000914062-08-000442 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080905 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RPC INC CENTRAL INDEX KEY: 0000742278 STANDARD INDUSTRIAL CLASSIFICATION: OIL, GAS FIELD SERVICES, NBC [1389] IRS NUMBER: 581550825 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2801 BUFORD HIGHWAY CITY: ATLANTA STATE: GA ZIP: 30329 BUSINESS PHONE: 404-321-2140 MAIL ADDRESS: STREET 1: 2801 BUFORD HIGHWAY CITY: ATLANTA STATE: GA ZIP: 30329 FORMER COMPANY: FORMER CONFORMED NAME: RPC ENERGY SERVICES INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm rpccorr90508.htm

RPC Incorporated, 2170 Piedmont Road NE., Atlanta, GA  30324    Telephone:  (404) 321-2140    Facsimile:  (404) 321-5483
 
 
 
VIA EDGAR
 
September 5, 2008
 
Mr. Brad Skinner
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7010

RE:
RPC, Inc.
 
 
Form 10-K for the Fiscal Year ended December 31, 2007
 
 
Filed March 4, 2008
 
 
Form 10-Q for the Quarterly Period ended March 31, 2008
 
 
Filed May 1, 2008
 
 
Response letter Dated August 4, 2008
 
 
File No. 001-08726
 
 
Your comment letter dated August 22, 2008
 

Dear Mr. Skinner:
 
Below is our response to your comment raised in the above referenced letter.
 
Form 10-K for the fiscal year ended December 31, 2007
 
Note 1. Significant Accounting Policies
 
Revenue, page 38
 
1.  
We note your response to our prior comment 1.  Tell us if your specialized equipment rental comprises 10% or more of your revenue.  If so, explain why you believe your current presentation complies with Rule 5-03(b)(1)(c) of Regulation S-X which requires separate disclosure of income from rentals if income derived from that category is more than 10% of total income.
 
RESPONSE
 
Our specialized equipment rental service can be segregated into two components:  (1) charges for customer usage, without our direct involvement, of our owned equipment and (2) ancillary services including but not limited to pipe inspection, cleaning, preparing, transporting, repairs and maintenance in accordance with the rigorous safety and performance standards mandated by the industry.  Total revenues from specialized equipment rental service have ranged from 10% to 13% of our consolidated revenues in each of the three years ended December 31, 2007.  However, revenues from component (1) have never been greater than 10% of our consolidated revenues.  Consistent with our peers in the industry, we consider ourselves to be in the oilfield services business and believe that substantially all of our revenues are derived from services.  For that reason, after considering Rule 5-03 of Regulation S-X, we concluded that presentation of single line items for “Revenues” and “Cost of revenues” is appropriate.
 
Please do not hesitate to contact me at (404) 321-2149 if you need further information.
 
Sincerely,
 
 
/s/ Ben M. Palmer
Ben M. Palmer
Vice President and Chief Financial Officer


cc:   Mr. Bob Carroll
GRAPHIC 2 rpccorr905.jpg begin 644 rpccorr905.jpg M_]C_X``02D9)1@`!`0$`9`!D``#_X0!F17AI9@``24DJ``@````$`!H!!0`! M````/@```!L!!0`!````1@```"@!`P`!`````@```#$!`@`0````3@`````` M``!D`````0```&0````!````4&%I;G0N3D54('8T+C`P`/_;`$,``0$!`0$! M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`?_;`$,!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`?_``!$(`'T` M^@,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_ MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-CH.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($ M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B M7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X MN;K"P\3%QL?(RKR\_3U]O?X^?K_V@`,`P$` M`A$#$0`_`/[^****`"BOYF/^"WW[*WMM6\4>#=9U46DVA>)O!$RV4M[*(+R2]GA9;> MYC@MOQ(_X?M?\%/_`/HX;3?_``S7P._^=S0!_H/45_GP_P##]K_@I_\`]'#: M;_X9KX'?_.YH_P"'[7_!3_\`Z.&TW_PS7P._^=S0!_H/45_GP_\`#]K_`(*? M_P#1PVF_^&:^!W_SN:/^'[7_``4__P"CAM-_\,U\#O\`YW-`'^@]17E7P*\1 M:QXQ^"?P?\8>(KL7_B'Q;\+?A]XFUZ^%O;6BWFLZ[X3TG5-3NQ:V<4%G;"XO M;N>46]I;P6T(?RX(8XE5%_R\/VHO^#F__@M!\,OVE_VB/ASX._:JT+3/"7@' MXZ_%SP5X7TU_V>_V%?'_`(@T+0[%[[4?A5=W]X]IIEA:V[W=]=7- MY:=WD8`_U9**_R)O^(J?_`(+B_P#1W&@?^(X?LR__`#H:/^(J?_@N M+_T=QH'_`(CA^S+_`/.AH`_UV:*_R*H?^#JK_@N#'-%+)^UCX;NDCD21K>?] MG']FM89E1@QBE:V^$]O<+'(!M&?#GQ$\167B7X3^-]?U&<6NE^'O!_Q@@TOPY;VOB'4[DK;V&C>//"W@ ME-1O;O2]%\.:KXFUN^6R7^GZ@`HK^1+_`(.IO^"J?[#?^#N/_`(+,>&!8?VY\2?@C\1FM+VWNK@^,O@/X.L!JMO"R M-+IU^/A[_P`()Y5I=A"L\FEG3;]%EF-M>V\AA>']?/V3/^#VC6VUC3='_;?_ M`&/=&_L:Y:"/5OB'^R_XCU"SGTO-UXM_A-\4=2UE]4A%I+:B.,_&33I;> M2SNY-E^-0AATL`_T#Z*^5/V.OVVOV8OV]_@[IGQT_94^*_A_XJ>`+Z M@>'M%LDDA@B-UJ%])'$US>W=Q;:?IEA`9M0U74[JSTS3+2[OKN"W?^'/_@H3 M_P`'G^D:%JVL^`?^";OP-TKQK#9RW-BG[07[0UIK]EX:U`HXA;4?!'P;T:^\ M,^*I[9X&>XTG6/'OB;P[=0W0C75OAU<6JRP7(!_>U17^-#\<_P#@X1_X+&?' M^ZU&7Q/^W7\8O!%C>N!;:1\#;O1O@):Z1:1ZA)J-M8:;J'P@TGP;XC,=L\GV M8WVHZYJ&M7]C%#9ZOJNI0Q[3\S'_`(*Q_P#!4S.?^'E/[?O3`S^V/^T2?3KG MXB]?4]3QSD`T`?[>]%?X[O[/7_!R9_P6._9WO],>Q_:\\3?&#P_80VEO=^$_ MVA=#\._&*RUN"QM[B"WBU/Q5XGTV3XG0LS7!GO;O1/'NCZCJLL%J=5O;T6T( M3_3S_P""/7[:_CS_`(**_P#!.3]F_P#;(^)_A3PEX(\??&&Q^):>*/#7@3^V M!X0LM2^'7QF^(WPI:[T"'Q!J.L:U:6.LP^!H=;&GZCK&K7&G2:C)8'4]06V6 M[F`/TOHHHH`*XWP;X^\*^/4\2-X7U:UU1_"'BS6_`_B:"!]T^B^*?#\L::EH M^H1$![>[2WN+'484<`7.EZEINHP%[2]MY9.RK^5C]G?]N`_LX?\`!:7]KKX! M^.=:^Q_"+]H_XU?V);27DK"R\-_%Z+2=,LO!&K(0)&@C\7>:G@74D@AC^VWU MYX1NK^]@L/#P1@#[#_X.'?@LWQ%_86A^)EA:-+J_P#^)'ASQ?<3PQRS7'_") M>+&?P!X@LDB2=5\A]5\0>%M7NYQ:7D]O#H6]/LL'VJY3\O/^#=GX7_L\_'%O MVI?!/QP^"OP9^+>I^'O^%3^)O!2?%+X8>"/'^HZ38ZH?B#IOC!M$O_%&@:I< MZ?ITEQ8^$!=V$$D47VQQ/F1I"D']7/[2?P@L/C_\`?C+\%-1^SBW^*/PT\9^ M"(9[H`Q6&I:_H5Y8Z/JRLUO=K%/HVK266K6L_P!CNFM[JSAG2"1XUC?^0?\` MX-PM>U#P;^V[\9?AMKP&C7>O_`;Q1'<:+J5N]OJ3>*O`_P`0_`H&GKOQ)#[,&H> M*-,U.R\(Q7NB^(O%&JV4WAGPIJ5J4NK2WM?%6LZ;?:=K.B:9(W]'W[1'QX\! M_LR_!CX@_'+XE7ZV/A#X>Z!:K>%X[/1?#VE+(-DVM>)-:N=/T+1 MX&*I-J6H6J2.D9>1/\TS]I[]HKQY^U;\<_B%\>/B/<(_B3QYKD]_'IUM(SZ; MX;T*`+:>'/"NCAT1QI7AO1H+/2+.21?M-VEK]OOWGU&ZO+F<`_TK/V9/^3;? MV>\3PUX< M\8_\%D_V'O#/B[P_HGBGPYJWC?Q_'JF@>(])L-"*55#QHP`/Q>HK_:R_;6_X(^?\$__`-M;X)>,?A3\ M1/V;O@UX6U?4_#^K6G@OXM^"?AOX4\)_$GX6:_=6S"P\4>%?%GA[3])UF*+3 M-12QU/4/#ES?MX8\21:=;Z=XDTV_T]%B3_%-H`56*G(R#Q@@X((YR/<'!!&" M"`:_U2/^#4O_`(*A^.?VY?V/_&_P!^.OBN\\8_'7]C^_\+:!'XLUW4/MGB;Q MY\&/&-KK#?#W6=/[WQ!\1-!\2:S%X<_:7^-/@?0F^W>$ MO&6@-IUQI7A3P_HNCV=WI*V%U%!IUO-YS7>^=P#_`#1:*_IU_P"#FW_@D'^S MS_P2S^.GP!\0_LNZAJ^D?"/]IK0/B;?6GPDU_P`0:EXLOOAAXC^%=_X&BUA- M%\1ZY-=^([SP3XAL/B)H@\/VWBC5?$/B&TU30O$KWGB&_M+JPMM/_F*H`_8/ M_@B/_P`%-?'G_!,7]N+X:_%"V\1ZK;_`7Q[X@T'P#^TYX*2[N)-#\1?"K6-2 M%A?^+9-&\Q+2Z\8?"N/4;KQMX*U`FVO5N;'4O#;:E:>'_%7B*"\_V.OB1\3/ M`WPB^'7C;XM?$;Q+I7A+X<_#KPAX@\>^-?%VKW/D:/X>\(>%])NM,=5T"YB@FAOK*T\8?$S MQ;X4N+&ZDC^R:A8>"?$^C-;3QSW#VH!_.=_P6X_X+4?&?_@J_P#'S41:ZKX@ M\$_LA_#O7KZ#X#?!47LEG;SVULT]G#\4OB396DIL-:^*'B.RFEE19?MMA\/M M%OF\(^&KBY9O$7B3Q9^&E%%`!17[!_\`!)C_`((L_M4_\%%;W45^T6WACP[I%@\-_XZ\>W.G!M3A\,:==Z M?:6%B;2Z\3Z_X;M]7T.74_[-?`__``9-?L(:?X4^Q_$G]K+]K;Q7XX%HL:^( MO`P^#OP]\*_;!:*K7#^#=?\`AS\3]7:W.H>9?!WQKX=LOAA\79+6VMH_M,7A#65U[5?`OCO4F>.XODTV_F^'= MX]KMTO1[?7]86UM]2_K+_P"#9WPIXH\"_P#!$_\`8X\%^-_#>O\`@[QAX5U3 M]J70O$WA7Q3H^H^'O$GA[6]-_;(_:$MM1T?7="U:VM-4TC5=/N8WMK[3M0M; M>\M+A)()X8Y$9:`/W>HHHH`*_P`WG_@JQ<7%I_P4=_:QNK2>:UN;?XO:A-!< MVTKP7$$T>G:4\4T,T;+)%+%(%DCD1E='570JRJP_TAJ_S<_^"L'_`"D6_:W_ M`.RM:G_Z;=+H`_M._P""2O[;<'[;G[)WAKQ-KU_'/\8?AG]B^'/QEMV,:7%Y MXGTVPBETSQF((PJBT\>:(;77I)(8HK2#Q`WB/1+5#'HAD?\`$[X3^`!^RY_P M<=:CX6BALM*\)_&;5/B7XJT:6>".UMI+'XN?"'Q)\17M])CBO;A+4VWQ-L[S MPC;1R",O]F\NSL;:TNK;9^3W_!([]MV7]B?]J[P[K7B34IK;X,?%,V7P[^+U MJ\K_`&&QTS4;U5\.>.9(L2*MSX$UJ9=2N)XK:XO6\+W7BG3;&(SZF#7]&?\` MP51\#1^"?^"@'_!*S]K?3;:RFTS4/CIX-_9^\::].)#I]IHVM^,;34O"TDEZ M@-GM&E>+?BCJ,&^X5V^Q!X$NH8Y1$`?T.T45^1__``6#_;[@_8E_9KO;;P=J ML=M\>OC%#JWA#X36\)5[[046WMXO%/Q(\N2-HUB\%V.H6Z:6TGFI)XNU7P[% M/97>FIJAM@#^?7_@OE^W\_QS^,D?[*/PTUL3?"CX$ZY_L%_M@>*_V!_P!K;X,_ MM=>!_"7A[QUXK^"^LZYK6C^%/%ESJ=IX>UB;7?"'B+P=/#J<^C3VVII%#9^( M[FZB-K<1L;F"$.6B+J?D*IH8))RRQJS,J/(5568[(HWED<[0<)''&[NQ^5$5 MG8A%9@`?U._MD_\`!W)_P4=_:G^#GC'X(>"_!7P._9H\._$+P]?>&/%_C'X7 MZ9XTU;XISZ)K$%W8:]I/A[Q7XO\`%NJ:/X4L];TB[?3[C4M)\)IXRTUB]]X= M\7:+>&*6'^5RBB@`K_3)_P"#/K_@FYX]_9P_9S^*_P"VU\9/#-_X6\4_M9P> M$-(^#.B:Q%/9:O:_`CPG+JVJCQG/IK2PR6EK\5/$^JP7^B1:K8BYG\+^#/#O MB;19VT+Q?#->?"/_``:Y_P#!.S_@C=^V3\,IOC-XY^'GB;XN_MF?`C6[*#XI M?!SXZ>+],\5?"C0YK^>:X\%?%'P)\-]%\->%])\5>!_$ME87EA+HGQ.?X@Q^ M'?%NGZ_I]_:R0?\`"(:U?_Z"\$$=O$D,*I'%$B1Q11H$CC2-0B*B+A54*J@* MH"C'`&:`/X"?^#YS_G%U_P!WL_\`OH]?P!U_?Y_P?.?\XNO^[V?_`'T>OX`Z M`"OZ,_V&_P#@YW_;^_X)]_LA?#3]C'X&_#']DS4OAU\*+;Q_!X4\8?$'X??% MC7OB2LWQ$^(OC+XG:K>ZCJ&C_'#PWX-O+C3?$?CC5(=&3_A!XK2/2K73;74K M75+B*ZO;S^3Q]XPLM)'ASPS8V6 MD:1X:\*^"_"\=Y>>[FCN];U6=AO3K:Z%X+^'WA;6_&7BO6KEW M6-;?2_#WAZRU#5K^9F=%$5I:32,S*JJ6900#'\(^%/$'COQ3X<\%>$]+N]<\ M5>+]?T;PMX9T2PC62]UGQ!XAU&VTG1M*LT9XU:ZU'4;NVL[96=5:>9%9E!+# M^HG_`(.R?`NH?`K]J'_@GI^R]#?V\GA/]GS_`():?L]^!]!TK3C,VBV>H:!\ M1/C3\/=6O]+>[BBOG@U+3?ASX:MT:[5)6M-*LVD@@G,ZM^Q__!NU_P`&TOQ2 M^`OQ:\"_MZ_\%`]$LO"7C3P%Y7B;X!_LVW$FG:SKGAWQ?*MPNC_$WXL7=C>7 MFEZ-KGA2/RM8\%>![22^U;2?$DVFZ_XDO/#NO^%E\.S?+/\`P>W_``$U'3_V MB/V+/VG;>QNY=(\;?!;QG\"=4U.)+J:QL-1^%GCJZ\?Z%97KBV6RL;G6(/C+ MXAGTO==-*MND^%+$S M(UQ8Z#X;T;2)IIFTWS6_<6OXCO\`@U3_`."T?P*UK]F;P9_P3=_:)^(6@_#7 MXT_!_5-:TSX`:GXVU>#1]$^,/PY\3:_J'B2R\(:1X@U*6/3E^(G@G7-;U/0- M/\'W%S:7>N^#AX8_X1*WU>XTGQ)#I?\`;B"#R.01D$="#TP>AH`*BBB2$%8U M5%+,VU0``SLSR-[M)(S.Q/)9B2222?@3]N#_`(*A_L-_\$[?"%UXH_:I^/O@ MOP-JWV3[3H7PPT[4(O$_QD\8.X(MX?"OPMT%KWQ?J%M-.8;6?Q#RE%V,+_@EG_P`%!]$_X*=_LN)^UEX2^&VO?"SP/XB^)?Q#\&^! M_#GBG5]-UCQ+>^&O`>MMH%MXDU]M(A&FZ5K&MW<%[->:!87^M66C>5%:V^N: MN`VHW(!^CM%%%`!7^;G_`,%8/^4BW[6__96M3_\`3;I=?Z1E?YN?_!6#_E(M M^UO_`-E:U/\`]-NET`?GG7]17P1_:4?]L[_@D+\1?AUXD^R^)?V@O^">%Y\. MOC;X6@UEXUN/$OPU^$6MP:UIOB-KEP^HR3Z+\-K;QO\`#[7+BQ9+U$A\/7FI MZG=-XFEM;O\`EUKZK_8O_:0N_P!ECX_>%?B=):W.L^#;RVU+P'\6O"-O<36X M\;?"'QO`ND>/?#+F&:`M=2Z8R:KHL:H+.7[`EI''^OW_!9 M#_@H7IFO_`OX!_L2_!KQ5IVNZ$/A+\'_`!I\A^UU_P!G/_'[_P!6MXKH`^7*_8+_`(((?#3P+\9_^"M' M[)'PB^)_AK3?&7PY^)FH?&'P/XZ\*:Q'))IOB+PIXE_9\^+.D:[H]V(9(9TB MO]-N[B`3V\T-Q;.Z7%O(D\4;K^/M?MY_P;@?\IK_`-@[_L>OB+_ZHWXHT`?+ MO_!5C_@G]XY_X)G_`+;/Q;_9;\6IJ=[X=T'4O^$D^#_C'4X(X)/B'\&?$_!N6*#4?BK\//)MD-WK.HZ? M9:5!X\\$6*I?7O\`;>@ZGX;T&R2[\=7\[?Y0=`'W=_P3?_;[^,?_``35_:P^ M'/[4OP:NC/?^&+T:3X[\%SW+6NC_`!0^&&KS0KXS^'>O2+#<>79ZW9017.EW MS6MX?#_BG3O#WBJVL[G4-`LHS_L__LF_M2_"#]M/]GKX7?M-?`GQ!%XC^&7Q M9\,VOB/0;@RV;:EI4YDFLM9\+>)+6QNKV#2_%OA+6K34/#GBK1UNKD:7KVF7 M]DES?M(>)K&%] M3U2[9=*^!WQHU%+71M"^(ZO,S6VF>#?%T<.F^$_BB_E0I9VMMX7\:37UI8^# M-6LM;`/U:_X/G/\`G%U_W>S_`.^CU_`'7]_7_!\TZNO_``2Y92&5A^VP58'( M8'_ADC!'J".01P0<@D5?:#_Q*?'4?B/2MV%` M5_L6]>=K`DU]]_"3X"_`_P"`.AMX8^!?P=^%OP9\-/#9V[>'?A3\/_"?P[T( MP:>;HV$)T?PAI.CZ;Y=F;Z\-LHM0(3=7)3!GDSZS10`5^/W_``7(_P""<"?\ M%/?^"?WQ+^`^@)91_&3PG<6WQ<_9]O[Z6*UMH_BYX.M+^'3="OKV=TM[+2O' M/AW5O$G@._OK@^1I)\2VVO2+,='6VG_8&B@#_`J\7^$?$O@'Q5XD\#^,]$U+ MPUXO\':_K'A;Q5X;UFUDL=8\/>)/#^H7&DZYH6KV,P6>QU72=3M+FPU"RG59 M[2[@EMYT2:-T7G*_U3?^"\?_``;>^!O^"D5QJO[3_P"S!J/AKX1_MGVFDI#X MBM=5@.F_#G]H>RTFRBMM,L_&]W90SS^&_B/I]C:P:;X=^(4=K>6^IV,%GX;\ M9VCZ=!HWB?P?_F;_`+3'[*'[1O[''Q+U+X0?M.?!WQS\&?B%IK3$Z'XTT:6Q MAU6SAE,']L>%];A:YT#Q?X>GD!%GXC\+:IJ^A7R[7L]1G4\`'SU7TOH'[9W[ M7GA7PNW@?PO^U/\`M(>'/!36]K9MX/T+XY_$_2/"S6=E;16=I:/X>T_Q/;:0 MUM:VD$%K;0&S\JWMH(8(42&)4'S110!I:QK&J^(-4U#6]T0Y'53@D8K_ M`"%Z_P!@K_@V%TV[TG_@AE^PO9WL1BF>P_:#U)%8.I:TUK]JWXZZSI\N'5&Q M-87]M,I`*,L@,;R1[78`_>ZBBB@`K\Q_C1_P2:_X)O\`Q;^(7BGXO_&;X&VN ML^._B!K3ZMXE\2W_`,9/C9X9BU;6)8(XWD33M#^)^B:!9,;>V4K::9I]G`$A M=XX-V\G].*_@#_X.>_VF?V8?CW_P4,^#_P"PW^T9\NZ)\/?#_B37(+;POJ&G?"?QY/ M+)8VVFW_`(1\8^*-$U/4M%.J6NI6X!_49;_\$-_^"5MS$DT'[,32Q2*'CD3X MY_M',CHV=KHP^+V&1@,JPX8%OV:_#GP'^)'QP_:"^-.M?\$[/B_+\=F\>: ME9^%/'?PIL/!W@GX=^-=6USP9XJT?5+*ZOO"'B?X>_%OXCP7FC^)]3UC1M:O M=.T"QL[Z\L-6D_:/_@C?^WC^UK^U/X__`."AG[.?[:&F_!F;XR_L*?M&6'PC MF\;?`O1/$?AKP7XVT#Q!%XKFTV\_L/Q/XB\2W]O>6DOA2[F@G6ZL0VC:GI-A M?:>=9TS5-4U0`[KQ;_P1B_X)">`=%N?$OCCX#Z%X.\.6/DB^\0>*OVB_C[X? MT2R:YN8+.V6[U;5OC/:6%N]U=W-O:6R37"-/'O M#\/BS7_@3X?T/PO6=K MIH2=A?7%U!#:-,\L8;\+_P!J/X=_`_\`X*(?\''_`,:OV._^"HOCJ_7]DO\` M9W_9D\(>,/V//@%XA\?>)O@IX`^*7C'QCX"^$FI^-_$L?B;P]XL\(:MXB\06 M.O>*/BD6?P[JUAXBU^'P#8:-)J\WAKX;^(-!UC\3OC'\8O"W[*WP;_X+%?LE M?!;1/!/[+?A1\/_`!MX[\5>(KOQ+X-\ M'?$#X,_^+[C1[;6-.\1:?;64'Q`NM#\7?\(%-XONM,O;[Q%XLO-<`/[; M=(_X)#_\$8_$'COQ3\+=!^$G@?6_B;X%L]+U'QO\.=(_:@^-^I>._!VGZY9V M>H:'?>*O"%G\;IO$'AZSUJPU"PO=*NM7T^SAU&TO;2YLGG@NH))._/\`P0Q_ MX)8C&?V7Y!G@?\7Q_:/[`G_HKWH"?PK\Z?V%_P#E:`_X+?\`_9`OV)?_`%GW MX$U\K_\`!T+\9-1^(7Q<_8[_`&/?A'\&/$W[4/Q;^$.C^.?V_?BM^S-J\>IV M_P`#_B3^S?X-\/>.O#5S>>./[!\8^$/%GBOQ5H^L>"O%L_A7POX-.I:O%:0Z MV\L1NM8T?3=4`/["?"GAS1/!_AKP]X4\-6OV'PYX9T/2/#V@V/VJ\OOL>C:+ M80:;I=K]MU"XN[Z\\BQMK>+[5>W5S=W)0SW-Q--(\K_B;\3O^#>7_@B'K&L> M._BY\5?V/?!\>H>(=:\1^/?'OC+Q!\=?VA/#VF-JVN:E=Z[XCU_5+D?&?3M% MTF"YO[VZO)_+CLM.M0[+!#;P*$7R+_@VB_:R^$?QF_X)[_#S]G?X7^-OC9\9 M[S]D?P7X(\)^/OCC\2OA]KOA+PAKOC+XH+XB^*5[\(?`&KZWJNK7&L)^S?9Z M_8_!Z^M)'M(K?P_H/@W6/#L5[X/\0>'[Z3X,_P""L'@;PS^VW_P<`_L0?\$] MOVU_%?B32/V#]0_9HU;XO>$/A-;>.]:\#>#?CU\=I+_XHV3:?K.N>&;[P]JO M_"2B+PSI6@Z/IMGK2>*=-LM-:R\)ZAI4_P`3KJ'4@#]*O#O_``;>?\$&_%VC M:?XB\+?L6>"?$GA_5K:.]TG7=!_:`_:.UC1M4LI@3#>:=JFG_&^XL;VUE`)C MGMIY8G'*N0:^@OV>?^"#W_!)[]E+XR^!OV@OV?OV1M&^'?Q@^&U]J&I>"O&5 MO\5/COX@GT.]U31-3\.WT\>D>+?BEKWAZ\,^CZQJ-F4U+2+V.,7)FA2.YCAF MC_E;_87_`&^M-_X)-Z]_P56^%/PI_P""97Q%_9N\9?!CX`7/[5?B_P"$7B__ M`(*0P?MB?"#X2>,+3Q)\./A=X`^&]AX7\!?#;3+'P[)K>J?%+3?$GCB]\2_$ MGQ%\86\,^'9K#5]7M=$T_3VT']3_`-E__@K#_P`%4+;]J3_@EY\#?VH])_X) M]^/?!G_!1WX$?'[]I;2-3^`EY\2M.\=>&?"?A']G3Q3\;OAYX'U'4/$'CJ]\ M'>$9+?7],TOP]JWCR?2OB%X;\0:0WB'3=,OH=5\&W_C'70#^LB2-)49'571E M*LK#JL#P5/<=QQTSG\$OB9_P;U?\$&]&GUSXA_%']C_X8>#[77-=N=0U M;7M:^.GQR^'_`(6BUC7K]YS;VL$/QET+PMHD=W?W1BTW1=+M].T^V0I9:580 MV\,<"_-G_!(;_@JQ^W-^T]^V!XI_9M_;_M?@O^SY\1]0^%WQ!^)WAS]E2[_9 MT_:`^%?QBM(-`\=Z)X<\)>(?AC\5_%OB7Q1\'OC7\'+_`,)6?B[Q#K7B2PU* MW\2:GK;Z5>>`X?$G@[3_`!=J?A7P3_@X\_9&^)/[0/[1O[*/Q<\'Z/\`L[_M M7>#OV9?@O\<_B3\3O^"=WQG_`&A=8^#'B/Q[X-M;;;KWQM\*6&B^+O!-]?:9 MX5M6M)=9UFV\5:)$/#5BVG^+M"U+Q)HUL`?HY!_P;/_`/!#:XBCGA_8 M5\.RPRHLD4L?QP_:9>.6-QN22-U^-11XW0J\;JQ5T8,.",R_\0S'_!#K_HQ+ M0/\`P]W[37_SZ:_%SP?_`,%PO%G@K]D?_@D[^SG_`,$OOV4_$7PBL/VA/A!\ M9M1?1=8^$GQO_;E\3_!WP;^SMXL\8^`=2\._#7X?_#&[\'^.?CAJ>O>./!^N MZQK7Q&U&[MK#PUX.G;5-:\*IJ]W?6_A3Z&\8?\%S/^"FWAG]F#_@GGK>I?L6 M^!_A1^UO^U5^V[K/[%GC'X:_M*?#/X^?![P=XLU74[?PG'\,/B?\*+#Q?JO@ M[QOX.^'OB[5/'OA^VNM:\3:=\0X],FT?Q7ID:WVIZ1,\0!^Z/[17_!(/_@G? M^UM\/O@!\+?VC_V>Q\6/!'[+GAC5_!OP)TOQ!\5_CC!>^!O#>O:?X.TK5M-; MQ%I'Q,T[Q-XI^U:=\/\`P=9B\\9ZQXAO[>'0X!:W4)N+TW/Q3-_P;C?\$%+; MQ%8^$+G]C'P+;^+-3TR]UK3?#,W[0?[1L6OZCH^G306^H:K8Z0_QO74+O3;* MXNK:&[OH+=[:VEN(8YY8VD4'XR_;%_X+,_\`!03_`()0?$3P?X)_X*'^$/V4 M/&'A?XM_L1_&_P"(_P`)_B)^SOX.^,.B^']2_;=^&LESJ.E_!*[\0>._'6H+ M??#>ZL)_"=E=7<_@+PSXF5OB#X=NK?5+V]TN^LM:^3?B]^WI\7?@=_P4%_8Z M_:A_;1_9"_9UUK]KSPE_P1$^/G[6WC'7_AMIG[07A+QSX`O++=>\=>(O+UCQAK7B'Q%=C4O%?B?7= M7;^T-7N_L\FH-:6GV>P@M;2#^9NY_P""PW_!2O\`9_\`^"2WBG_@I;^T3X6_ M8T^*^N?M"6/[.5W^QA\+_@+I_P`4HK/X>:U\;=8\:Z?KFE_M!)+XD\17WB#3 MO#FCZ9X2OM.T'PAXAL/%EQX\3Q[\.-:UO1;J'1M2TZ?X1?\`!7#_`(+!/\(_ MV[-&\5?L'>,/B3\8?@U\(_!?Q"_9(^)7C#]CS]IO]CWP%\8/%WBCQYX#\#^+ M/A'XH^'_`,8]1EO/$'Q,\*?\+";Q5\.O`'P_\?6/BGXR^'_",_A_0+>+Q+JC M:C:@']:MAO=P6"ZUXLUW2_#ND_;KD2-;6?\` M:.KW5I9_:[D12FWMS,)9S&XC5BI%?C1_P1)_X*`?&W]N3X??'C3/VDO'?PAU M7XY_`CQGX4\+>/\`X6>#O@;\:/V=OB_\%]1\1Z7K5Y<>%?CS\,_C!JVM):ZX M=9T77--\+:UX)OY=!U+3?#VI6^H^7XBT[588OP,^*7PL_9H_X*-_\'%'[<'P M,_X*\>-DT_X-_LR?![PU:?L>_`?QM\9M4^#GP^U31O$'AWX:ZIJ?B7P_X@T# MQ'X+U+4]C>)[?7M4O-16WU7^T/"OPW&BZ4`?W812QSHLD;! MT=5='4Y5E<;E93W5@05/0@@C@U)7\=7C[_@H#^T/^SE\0_!O_!+_`/X(SZU^ MR5K_`,'/V+O^"?.J_M#=.\+?\)1XSX?PA_P<%_\%!OVL/$W M[,7@S]EKX7?LE?"^?X]_\$POB[^V5XQU3XUZ%\6O&-_X+^)?P$^-_P"U!\(? MB':^#F\(_$#P_8ZIX1\3_P##.D5QX$\.>(=%.IZ#<>+%UCQ+XM\1V^B2>&M9 M`/[3:\1^/G[-?P`_:E\#W'PV_:,^#7PT^-O@6Y,LG_",?$[P9H7C+2[2ZEC$ M?]I:5%K=G=/HNM6ZA7L=. M?^"./CSXW>$/V0T_9Z_X*A^+OV@OA"?#/PX\-_$[3_B=X9UK]GKQ2W@#7_B) M>ZSKWC*^T/1[SQ%XLC%YHOA33[3Q)I4'ARRUM0BU76=*N/#/SOI?_``<. M_P#!5W3/V.O`'_!3CQWX`_X)_7O[*.B?M57O[,_Q/^#'@*V^,&E?'[QG(=2> MZNM=\*+XD\?^)?#OAK5-/\-6KPZ%8W&OZU=S7CW'BG6/#=]X6GAL]'`/TY^. M/_!HI_P1\^+^KW6K>$O"_P`??V7BWMQI_P.^,;X&ZA:RR0-L::5=%B6X*N$BMO,^6/XZ_\` M!<'_`(*:+XE_X*X?&G]G+PG^PIIW[,'_``2T^+NO?L]:K\//CW#\69_C-\0/ M%.B^,;_X<+X_T[5_!OC'0O#M[%?>+]"U#5-$\+7%QX3_`+9\.W!\)V4]UXKM M_P"W8O0O&G_!7S_@J5\6?C=XR_9T_97\'_L6^']?\*_\$F/@Q_P4>UOQO\4O M"WQBD:UU7Q'X!\#>(_B)X'\,V.D^/=5T>^FUGQ%X[TO3_`%MXE_L^W\,Z!I^ MLZAK^L^--1M[:UN0#ZD_9]_X-3/^".?P)N[/4];^#7Q`_:&UBP0"VU']H#XH MZ_KEJTQ>_P#,N+_PG\/(_AIX!UAY(;V.V-MK'A*_TZ);&SNK:Q@U))+Z7^@O MX=?#;X>_"'P7X?\`AO\`"GP-X0^&GP\\)V1TWPKX#\`^&M'\'^#?#.G&>:Z- MAX?\,^'[/3]%T:Q^T7$\XL].LK:V666218@SL3_%9KG_``"?&MW< M_%34[=O@=XQ\1>#-!UNUTVPTG3_&EMI7Q">TC\6W47@+6-=U'^N+]B3QA^T9 M\0_V3_@-\0/VM_#_`($\(?M&^._ASH7C3XJ>#?AKH?B3PWX0\%ZYXJ277K3P M7::-XN\4^-=>M=7\(:)J&E^&O%DMSXHU:UO_`!=I>N7^E30Z5F6RV]LFD^!=&\-:9<6VGZ5!=VDZ:1I@M? MK&B@#\M_"O\`P1<_X)J>!_B+H'Q5\)_LW#0O&OA;]I35?VOO#EY8_%_X]+HN MB?M$:V]H^I_$'3/!\GQ2D\&VBW(T_3X5\(1:`O@.VM+"QL;7PO#96D%O']8? M!']CW]G3]G+XF?M#_&'X-?#L>#OB-^U;XTTGXA?'WQ&/%GCGQ`?'OC#0X=8@ MTO5_[)\4^)MQE>*W:+Z8HH`^`/VUO^"6W M[!'_``43_P"$3F_;'_9R\*_&/5/`L-Q:>$_$TFM^-_`7C31],NI)9Y]#C\<_ M##Q3X*\8W/AMKJ>>^7PU>:Y<:#'J,TNHQZ`NO^",O_!,ZY_9.G_8= MB_95\)Z3^S#>^+M)\?:O\.O#/BSXG>$K_P`1^-M"V#2?%7BOXC>%_'&D?%+Q M9KUI%%;VK:EXD\:ZI,?'VH+XRT+X=>'M!\*^#;$^#M5\4WW@'P M_P#V-H/AG1+`7/A3PMH5Y?&R^U:G<7M[$?MH_\$D_^">?_``4-\6^" M_'O[87[-^B?%_P`:_#[1)O#7A3Q2?&WQ2\`ZY8^&YM0GU8>'K[4?AAXY\%7. MO:%;:I=ZAJ%AI&OR:I8:;>:KK%SIT%I-K.JO>?HW10!\*?LM?\$T_P!B?]B; MQ_\`$GXD?LH_!*T^!6N?%W3?#NE_$+0_`?C?XF:?\,M?C\)VD5EX>OU^#-QX MTN_A!H^O:9`EP(O$^@^!M+\22R:MXBGN=6GG\3^(I=4V?VS?^"=_[&/_``4) M\':!X&_;$^`WA;XT:'X4U*;5O"UUJ-_XG\*>*O#-W=K;IJ2^'?'G@'7O"GCG M0[#65L[`:]I.E^([72M>&G:;_;-E?#3;#[/]I44`?G3^SY_P26_X)U_LM?!/ MXL_L[_`[]E?X>^$?A%\=](O-`^,OAO4+GQ9XXU/XEZ%>V>I6']B^+_&OQ!\2 M>*O'6LZ3I]MK&K+H&G7?B62S\,OJ5Y/X>ATRXN)9G\0^!G_!`O\`X))?LU^. MO"7Q,^"G[(.B^"_'G@BV^)UEX>\2GXK?'KQ)?QZ?\8OA_J7PM^(.F:NOBWXJ M:];>)M(U;P+K6LZ)IVD^)K?5]-\*OK&KZOX1MM!US5+_`%.X_86B@#\U/V1? M^"0/_!.S]A/XD7?Q=_9<_9UM/A[\2+GP9)\/(/%FL_$SXS_%+4=#\$S:E_:T M_AKPBGQ=^(WCRS\$Z72UN6DM))(&G_;5_P""1'_!.S_@ MHCXM\+>/?VQ/V:]!^+OC;P9X=_X1#P]XNA\:?%+X<>);?PHFI:CK-MX:OM<^ M%/CKP/J6N:#I^K:QK.J:5I&NW&I6&DZEK&K7VF06=QJ5\]Q^DE%`'YR?$_\` MX))_\$\?B_\`"WX"_!KQA^S5X:L_`7[+UM?67[/UO\/?%7Q(^$'BCX4V>KVZ M0>(;3PK\1?A)XT\$?$6UMO%DD::CXSAF\5W$?C+6T37O%(U?646^":3_`,$D M_P#@GKH/@?\`94^&^B?LZ:3I/@O]B;XM6WQV_9IT73_'?Q6M!X!^+UKX@A\5 M1^.M5U"#QXFJ_$G5Y/$%O!J5XOQ3OO&MI?R1)#>V\]HJVX_1RB@#Y._:P_8: M_93_`&X](^&6A_M4?!W0_B[I?P=^).D_%OX(IM6\$^)A#8-XC\.ZJ^EZ:UI3^(_P"P9^R9\7_V MB_#_`.U?\3?@[I'C7X[>&?@QXK_9YTSQ9KNN^,;K1IO@QXYC\40^+O`.M?#L M>(T^&?B72=?@\9^)[749_$?@[5=3EL]7N+-;Y+9+>.'Z]HH`_*7X4_\`!$'_ M`():?!/X3_M%_`WX%-)^$W[6">#5^/?@?5_&_Q<\9Z-XS?X=ZCXBUCP M'/&_Q"\1W?@2^\&ZQXJUK5_#%_P##NZ\)WVB:K-9ZEI]Q!?:3I$]A)X<_ MX(E_\$RO"_PI^/'P5L/V;'U#P#^TW%\/[?XYQ>*OC/\`M!^-_%WCVV^%5_;: MK\.+.Y^)?C/XL:_\2M%L?!FIV-AJ6@V7AKQ=HUK9:AIVF7JQ&ZTZRE@_5:B@ M#XW_`&._^"?_`.R-^P-H?CS0/V4OA%;_``RMOBAXBM/%GQ%U2\\9?$3XC>+/ M&FOZ?;3V>GWWB/QQ\5?%_CCQGJD>G07=Z--L+K7WT[3I-0U*>RM()]2OI+CR MS]M3_@DE_P`$[?\`@HAK_AGQ;^V%^S+X6^+7B_PAI[:/H7C&V\3_`!%^&WC& M/1?-N;B'0M3\6_"CQEX&\1>(-!L[F]O;O3=#U_4]3TG2[Z^OK[3K.UNKRXED M_1NB@#\F?C9_P0Q_X)3_`+1/@WX(^`OB]^R!X0\2>'/V<_`EA\,/@^-,\;_% MSP3KWA?X>Z5+)&?%_C#0["]N+_`%.TLO&^N^)$M]7U;6]7 MBV:GKFL7=][19_\`!+C]@S3/B;X)^+^C?L\Z!X=\=?#?]FK5?V/_``->>%_% M'Q!\+:#X;_9RUR3Q9-JWPVL?!'A[Q=IG@9H+^X\<>*KJ?Q-<^&Y_&AN]9N+M M?$:W$=K+;_?U%`'YR>!O^"2W_!/[X:Z'^QUX;\$?`1M#T7]@/Q1\3O&7[)5D M/BK\;=0'PG\1_&3Q,_C'XD:@9]5^)-]=>/!XD\1R2:@UE\3)_&>G:4CO8:': M:9IC&SK\BO\`@EY_P;3_`++G[/GPU^'?B?\`;P^`WP&^-G[7WPK^,/B_X@>% M/BG\.O'?QEU'P-)HEWXK3Q5X$M/$?A35(/A?X6\>:GX:G+Q2IX]^&OB*WCCB MM-/@O[_3+2U@M_ZD**`/R*^//_!![_@DU^TU\9OB#^T#\;?V.O"/C'XL_%2V MNH?'WB6#QW\8O"EKXAN[W38])O-?D\+>"_B/X=\'V'C"YM8HYIO&^D^'[#QB MVJH-=_MT:YNU%OHKP?\`\$U/V+/`/Q"\2?%7PE\')-)\>^+OV7-`_8N\0Z]_ MPL?XM7_V[]FCPOI'A_0]"^&J:9J7CV\T>Q%CIGA?1+<>,;#3[;Q_, MOCSX\^!FI^.OBOXR^+'C_P"*^K>)?%GCS0]"L[?QKHGC"+5_`#>*-;U&WUS4 M/$/QEM=6?1_BCX\L;3P^;;P[X5M;C^CZBB@`HHHH`****`"BBB@`HHHH`*** M*`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH M`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@` :HHHH`****`"BBB@`HHHH`****`"BBB@#_]D_ ` end
-----END PRIVACY-ENHANCED MESSAGE-----