Theresa,

Attached is a modified reconciliation.  I believe that it includes all 
elements necessary to determine the refund amount due Citizens.  Give me a 
call if you have any questions.

Best regards,

John

John A. Cogan

The Johnco Group, LLC
3629 Lake Kristin Drive
Gretna, LA 70056
(504) 392-7557   Home/Office
(504) 491-2874   Cell
(208) 730-4713   Fax